Results 271 to 280 of about 33,795 (306)
Some of the next articles are maybe not open access.
The impact of the French financial transaction tax on HFT activities and market quality
Economic Modelling, 2017Abstract Based on the first results, the French government estimates that the tax on cancelled orders, considered as tax on High Frequency Trading (HFT), generated no revenue in 2012. Our paper question the effectiveness of a modified cancelled order tax with no exemptions, all orders cancelled or modified within half-second time span are taxed.
Iryna Veryzhenko +2 more
exaly +3 more sources
Financial Activities Taxes, Bank Levies, and Systemic Risk [PDF]
, 2014 The question of additional taxes on banking institutions has recently been debated. At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper on the base of a micro-simulation model of the banking system, estimates the contributions to systemic risk of individual banks
Cannas, G. +5 more
openaire +3 more sources
Scientific Review Theory and Practice, 2020
Recently, approaches to the organization of tax accounting policies at enterprises have undergone significant changes. Strict regulation of the accounting process by the state was replaced by a combination of state regulation and the independence of enterprises in the organization and maintenance of accounting and tax accounting.Increasing the ...
K. P. Chanturia, B. O. Pudeyan
openaire +1 more source
Recently, approaches to the organization of tax accounting policies at enterprises have undergone significant changes. Strict regulation of the accounting process by the state was replaced by a combination of state regulation and the independence of enterprises in the organization and maintenance of accounting and tax accounting.Increasing the ...
K. P. Chanturia, B. O. Pudeyan
openaire +1 more source
The Financial Transactions Tax versus (?) the Financial Activities Tax
SSRN Electronic Journal, 2012In both Europe and the United States, there has been much recent debate regarding whether, in response to the 2008 financial crisis, one should enact a financial transactions tax (FTT) or a financial activities tax (FAT) – commonly viewed as mutually exclusive alternatives.
openaire +1 more source
Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
National Tax Journal, 2004Whether financial statements of public U.S. corporations provide sufficient information to the public to determine a corporation's tax payment to the U.S.
McGill, Gary A., Outslay, Edmund
openaire +2 more sources
Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector
Journal of Economic and Administrative Sciences, 2021PurposeThis paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue tax planning mechanism and the implication on tax revenue mobilisation.Design/methodology/approachThe paper followed generalised method of moments and fixed effect ...
Baba Adibura Seidu +2 more
openaire +1 more source
Taxing Financial Activity [PDF]
, 2003 In most countries, substantial business activity is related to financial intermediation: banking, trusts, investment companies and insurance. Financial businesses play a crucial role in the economy by matching lenders with borrowers as well as facilitating governance of businesses through close monitoring of funds lent to businesses.
openaire
FINANCIAL AND TAX ASPECTS OF PLANNING THE ACTIVITIES OF COMPANIES: ECONOMETRIC ANALYSIS
BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICSToday's realities, characterized by negative consequences - first the annexation of Crimea and the occupation of a large part of the Luhansk and Donetsk regions, then the spread of the coronavirus infection, and now the already open full-scale invasion of the russian military horde on the territory of the sovereign country, have made adjustments in the
Maliarchuk Oleksii +2 more
openaire +1 more source
Financial Strategies of Innovative Economic Development, 2023
O.R. Saienko +3 more
openaire +1 more source
O.R. Saienko +3 more
openaire +1 more source
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
The article analyzes the impact of changes in tax legislation, in particular the application of the profit tax rate and the increase in the rate of fees for the use of aquatic biological resources (WBR), on the activities and financial condition of fishing companies. The trend in changing costs and objective reasons for the decline in the profitability
openaire +1 more source
The article analyzes the impact of changes in tax legislation, in particular the application of the profit tax rate and the increase in the rate of fees for the use of aquatic biological resources (WBR), on the activities and financial condition of fishing companies. The trend in changing costs and objective reasons for the decline in the profitability
openaire +1 more source