Results 31 to 40 of about 15,943 (310)

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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Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
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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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Enablers and Barriers in FinTech Adoption: A Systematic Literature Review of Customer Adoption and Its Impact on Bank Performance

FinTech
The 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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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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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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Analysis of the Share of Corporate Property Tax in the Structure of Tax Revenues by Regions and Economic Activities

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, A. A. Popov, S. D. Shatalov   +2 more
doaj   +1 more source

Corporate income tax and economic growth: Empirical evidence from the European Union [PDF]

Ekonomski Signali
The 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, Đorđević Marina, Kalaš Branimir, Ristić Cakić Milica   +3 more
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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.
openaire   +1 more source