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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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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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FinTechThe rise of financial technology (FinTech) has generated substantial research on its adoption by customers and the associated implications for traditional banks.
Amna Albuainain, Simon Ashby
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Possible ways of corporate tax base harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore ...
Danuše Nerudová
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Evaluating the Corporate Tax Performance and Analyzing the Tax Trends through the Utilization of Data Mining Algorithms [PDF]
تحقیقات مالی, 2015 There is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice.
Babak Sohrabi +2 more
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Corporate Tax in European Union and the Theory of Corporate Finance
Folia Oeconomica Stetinensia, 2015 One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises.
Iwin-Garzyńska Jolanta
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Taxation and Corporate Governance
SSRN Electronic JournalLegal and economic scholars have examined the intersection between corporate governance and taxation; however, recent legal scholarship has generally focused on the interplay between director compensation, management measures in the face of the market for corporate control, and the double taxation of inter-corporate dividends. Other aspects of the
Siman, Ariel, Avi-Yonah, Reuven
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Changes in the taxation of personal and corporate income in developed countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010.
Leoš Vítek
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Digital business taxation issues and threats abstract
Vilnius University Open Series, 2020 “Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax.
Alanas Gulbinas, Kamilė Jogminaitė
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Taxation and Corporate Pension Policy [PDF]
The Journal of Finance, 1981 ABSTRACTThis paper focuses on the impact of taxes on optimal corporate pension policy. The analysis is based upon an integration of corporate and individual shareholder considerations. The major conclusions are that a company should fully fund its pension plan and should invest the pension fund totally in bonds.
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