Financial sector taxation: Financial activities tax or financial transaction tax?
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to ...
Danuše Nerudová
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Eradicating tax evasion in Indonesia through financial sector development
Cogent Economics & Finance, 2022 Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development.
Sugiharso Safuan +2 more
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Tax Avoidance Practises and Firm-specific Characteristics: Empirical Evidence from the Egyptian Listed Companies [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2022 Tax avoidance is the companies’ action toward circumventing or mitigate their tax payment in legitimate way. Egypt suffers from higher rate of tax avoidance in the last decade due to a package of local and global events that might affect the financial ...
Laila Aladwey
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The Effect of Financial Development on Tax Evasion in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2019 Tax evasion constitutes a major component of underground activities and development of financial sector -as one of the most important sectors in every country can affect its size.
Mahdieh Rezagholizadeh +1 more
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Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 he digitalization era of public relations is increasingly affecting the means of presenting information about the economic activities of an enterprise, in particular financial, in the context of a global pandemic, which was caused by the global COVID-19.
Mariya Shygun +4 more
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The Corporate Tax Planning and Financial Performance of Systemically Important Banks in Nigeria [PDF]
Economic Horizons, 2019 Due to the multiplicity and overburdening of Nigeria’s tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids ...
Temitope Olamide Fagbemi +2 more
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Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid.
Hani Gharavi Ahangar +2 more
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FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services [PDF]
, 2013 This paper analyzes revenue and welfare effects of implementing a FAT both from a theoretical and a quantitative perspective. The theoretical analysis allows us to derive expressions for the revenue effects and the deadweight loss in a general equilibrium setting, which can be quantified with a minimum of information about the economy and key ...
Erbe, Katharina, Büttner, Thiess
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State Stimulation of Innovation Activities in Switzerland and Russia [PDF]
Современная Европа, 2021 The article explores the system of State Financing of Research and Development (R&D) of small and medium-sized enterprises (SME) in Switzerland. Authors outlined the results of their analysis of key state institutions of financial support.
Belozyorov S.
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SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 In the opinion of general public Polish commercial banks earn too much from their activities as compared to the contributions they pay to the state budget.
Paweł Mrowiec
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