Results 41 to 50 of about 3,272,391 (197)

Lattice–Gas–Automaton Modeling of Income Distribution

open access: yesEntropy, 2020
A simple and effective lattice–gas–automaton (LGA) economic model is proposed for the income distribution. It consists of four stages: random propagation, economic transaction, income tax, and charity.
Lijie Cui, Chuandong Lin
doaj   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati   +1 more
doaj   +1 more source

Financial Transaction Tax in Tehran Stock Exchange (Composition versus Liquidity Effect)

open access: yesبرنامه‌ریزی و بودجه, 2021
Policymakers attempt to improve the market quality of stock exchanges by implementing various regulations. Even though the transaction tax has always affected exchanges, the consequences of such policy on various aspects of market quality have often been
Parvaneh Motie   +3 more
doaj  

THE EFFECT OF ECONOMIC FREEDOM ON ENTREPRENEURSHIP IN ISLAMIC COUNTRIES

open access: yesMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2020
The level of economic freedom which is expressed as institutions and policies based on market economy is one of the most significant indicators of entrepreneurial activities since the increase in economic freedom has caused a decrease in transaction ...
Gökhan Özkul
doaj   +1 more source

International Financial Flows and Transactions Taxes [PDF]

open access: yesIMF Working Papers, 1995
Tobin has suggested that exchange rate volatility be controlled through a tax on international financial transactions. This analysis shows that the Tobin tax as a pure transaction tax is not viable. The tax would impair financial operations and create international liquidity problems. It is also unlikely to deter speculation.
openaire   +2 more sources

Applying VAT to loan-deposit intermediation

open access: yesPublic Sector Economics
Technical difficulties associated with transaction-by-transaction taxation methods have led financial services to be exempt in most countries. Methods applying the value added tax to financial services attempt to address this issue.
Guillermo Peña
doaj   +1 more source

PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING

open access: yesEl Muhasaba: Jurnal Akuntansi, 2016
There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority ...
Novi Lailiyul Wafiroh   +1 more
doaj   +1 more source

Did Australia's brief period of carbon pricing impact corporate environmental, financial or social performance?

open access: yesSustainable Futures
This study utilizes transaction cost and legitimacy theories to examine whether a carbon tax affects listed companies' environmental, financial and social performance within the context of Australia's National Greenhouse Energy Reporting (NGER) Act.
Linda Kusumaning Wedari   +2 more
doaj   +1 more source

TAX RATE AND EARNINGS PER SHARE (EPS) OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
This study examines the impact of tax rates on the earnings per share (EPS) of industrial companies listed on the Nigerian Exchange Group (NGX) from 2019 to 2023.
Kabiru Mande Dambuwa   +2 more
doaj   +1 more source

An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers

open access: yesJournal of Economic and Financial Sciences, 2015
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
doaj   +1 more source

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