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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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Corporate income tax and economic growth: Empirical evidence from the European Union [PDF]
Ekonomski SignaliThe subject of this research is the relationship between corporate income tax and economic growth in European Union countries. Given that corporate income tax is often considered one of the most harmful tax forms for economic development, this study aims
Đurović Todorović Jadranka +3 more
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Финансы: теория и практика, 2023 The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of ...
R. V. Balakin +2 more
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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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Правоприменение, 2018 Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law
K. Ponomareva
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Corporate Taxation and the Welfare State [PDF]
SSRN Electronic Journal, 2008 The paper compares the impact of corporate taxation and social insurance on foreign direct investment (FDI) and unemployment. Four main results are derived: (i) the optimal size of the welfare state depends on the degree of risk-aversion and the unemployment rate as a measure of labor income risk.
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Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses
Economics and Business, 2018 Though there are a number of data and studies about the impact of tax incentives on investment, research and development, no detailed and systematic analysis has been elaborated on the effectiveness of taxation of profit to the financial performance of ...
Bizņa Valentīna +3 more
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On the problematic issues of determining the object of income tax
Теорія і практика правознавства, 2016 The objective of the article by Shorokhova Yuliia Serhiivna «On the problematic issues of determining the object of income tax» is highlighting the problematic issues in defining corporate income tax.
Ю. С. Шорохова
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Trends in income taxation: are taxes converging in Central and Eastern European countries?
International Journal of Management and Economics, 2023 The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995–2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones.
Bernardelli Michał +6 more
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IMPACT OF CORPORATE TAXATION ON UNEMPLOYMENT
Journal of Business Economics and Management, 2017 We study the effect of corporate taxation on unemployment utilizing a dynamic panel covering 41 countries over 11 years. The purpose of this article is to investigate how changes in the corporate income tax affect unemployment. We employ system general method of moments (GMM) due to peculiarities of the data set and the endogeneity issues present in ...
Zirgulis, Aras, Šarapovas, Tadas
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