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Taxation, exchange rate and foreign direct investment in Nigeria [PDF]
Banks and Bank Systems, 2019 This paper investigates factors that may impact foreign direct investment in Nigeria. It seeks to establish the role of taxation (corporate tax) for foreign direct investment in Nigeria.
Olubukola Ranti Uwuigbe +4 more
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Sustainability, 2022 Corporate green technology innovation is an effective way to achieve regional sustainable development goals (SDGs). Based on fiscal decentralization as a green function that empowers provincial governments with fiscal powers that are highly relevant to ...
Xiaosan Zhang, Xiaojie Hu, Fang-hong Wu
semanticscholar +1 more source
European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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Investor Decision-making in the Context of the Effective Corporate Taxation
, 2020 Mobility of capital and the efficiency of corporate taxation are important terms for investors who are deciding on the allocation of investment. At present, capital mobility is a modern phenomenon that cuts budgets for tax revenues and affects overall ...
V. Konečná, Alena Andrejovská
semanticscholar +1 more source
Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’
China Journal of Accounting Studies, 2022 Using the implementation of “Golden Tax Phase III” as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, “Golden Tax Phase III” has reduced the
Zhi Jin, Chenghao Huang
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Business: Theory and Practice, 2018 Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation.
Mark Kantšukov, Priit Sander
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THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE [PDF]
Baltic Journal of Economic Studies, 2017 The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency.
Olha Zamaslo
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The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region) [PDF]
E3S Web of Conferences, 2020 The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth.
Popov Alexey, Cabelkova Inna
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Competitio, 2021 : The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international ...
László Török
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Do corporate taxes reduce investments? Evidence from Italian firm-level panel data
Cogent Economics & Finance, 2015 This paper uses an Italian firm-level panel data-set over the period 1994–2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages.
Daniela Federici, Valentino Parisi
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