Results 21 to 30 of about 3,272,391 (197)

Taxing of financial sector as possible own resource of EU budget

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008.
Danuše Nerudová
doaj   +1 more source

Implications of financial transaction costs on the real economy: A note

Contemporary Economics, 2014
This note studies the influence of a financial transaction tax and transaction costs on the optimal production and hedging strategies of a duopoly. Firms are exposed to demand uncertainty that leads to price risk and can hedge their risk exposure on a ...
Matthias Pelster
doaj   +1 more source

The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the ...
Hamzeh Didar, Gholamreza Mansourfar, Mehdi Kafami   +2 more
doaj   +1 more source

Financial Transaction Taxes, Market Composition, and Liquidity [PDF]

SSRN Electronic Journal, 2017
ABSTRACTWe use the introduction of a financial transaction tax (FTT) in France in 2012 to test competing theories on its impact. We find no support for the idea that an FTT improves market quality by affecting the composition of trading volume. Instead, our results are in line with the hypothesis that a lower trading volume reduces liquidity and in ...
Colliard, Jean-Edouard, Hoffmann, Peter
openaire   +2 more sources

Taxing financial transactions in fundamentally heterogeneous markets [PDF]

Economic Modelling, 2016
The recent global financial crisis has revived a well-honored debate on the desirability and feasibility of taxing financial activities to curb speculation and promote price stability. In this paper we apply agent-based computational techniques to explore this issue in a multi-market environment in which the processes driving the fundamental value of ...
Gaffeo, Edoardo, Molinari, Massimo
openaire   +1 more source

Daň z finančných transakcií v Slovenskej republike – pozitívny príklad alebo ekonomické riziko?

Acta Universitatis Carolinae Iuridica
This article discusses the financial transaction tax as one of the consolidation measures introduced in the Slovak Republic with the aim of improving public finances.
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

Financial Transactions Tax: Panacea, Threat or Damp Squib? [PDF]

SSRN Electronic Journal, 2009
Attempts to raise a significant percentage of GDP in revenue from a broad-based financial transactions tax are likely to fail both by raising much less revenue than expected and by generating far-reaching changes in economic behaviour. Although the side-effects would include a sizable restructuring of financial sector activity, this would not occur in ...
Honohan, Patrick, Yoder, Sean
openaire   +3 more sources

The impact of Zimbabwe’s Intermediated Money Transfer Tax (IMTT) on electronic transactions and financial inclusion: a Difference-in-Differences approach

Cogent Economics & Finance
The research uses a Difference-in-Differences approach to examine the impact of Zimbabwe’s Intermediated Money Transfer Tax (IMTT), a 2% tax on electronic money transfers introduced through Statutory Instrument 205 of 2018 and fully operational from Q1 ...
Ndava Constantine Mupondo, Caret Nduna Ncube, Shadreck Ndinde   +2 more
doaj   +1 more source

Tax risk-management analysis: Comparison between the United States of America, the United Kingdom and South Africa

Journal of Economic and Financial Sciences, 2014
Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations.
Talya Segal, Warren Maroun
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THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK

Polityki Europejskie, Finanse i Marketing, 2023
The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions.
Edyta Piątek
doaj   +1 more source