Results 81 to 90 of about 3,272,391 (197)

Financial Transaction Tax and Economic Crisis

Revista de Direito Tributário Internacional Atual, 2019
This paper aims at the legal problems that arise concerning the introduction of a financial transaction tax. The article analyzes the impact, characteristics and challenges of a tax on international financial transactions and its relationship to economic crises.
openaire   +1 more source

Tax Court Find Stars Transaction Lacks Economic Substance [PDF]

, 2013
In Bank of New York Mellon Corp. v. Commissioner, the Tax Court found that a structured trust advantaged repackaged securities (“STARS”) transaction entered into by BNY Mellon lacked economic substance, and disallowed foreign tax credits of $199 million ...
Meyercord, Lee S., Probasco, Robert D.
core   +1 more source

Market versus Residence Principle: Experimental Evidence on the Effects of a Financial Transaction Tax. [PDF]

Econ J (London), 2017
Huber J, Kirchler M, Kleinlercher D, Sutter M.   +3 more
europepmc   +1 more source

The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City

Ethos: Jurnal Penelitian dan Pengabdian kepada Masyarakat
This Article will discuse the implementation of accrual-based accountinng in financial reporting at Surabaya Regional Revenue Agency using  Accrual-based accouting.
William Stephanus Tristan Lesar, Riko Setya Wijaya, Marseto   +2 more
doaj   +1 more source

A transaction costs approach to financial assets rates of return [PDF]

This paper expands on the extent of the gap between how academic teaching view market transactions and how the market professionals actually work, offering a sensible way of closing as much as possible such a gap.
Rodolfo Apreda
core  

Financial Monitoring as a Tool for Implementing State Budgetary and Tax Policy

Вісник Академії праці, соціальних відносин і туризму. Серія: економіка, психологія та управління
The article examines financial monitoring as a component of the institutional mechanism for implementing state budgetary and tax policy, emphasizing its indirect potential to strengthen fiscal capacity by increasing the transparency of the payment ...
Gabriella Loskorikh, Oksana Perchi, Kateryna Sochka   +2 more
doaj   +1 more source

The Influence of Regional Digital MSME Ecosystems on Tax Compliance and Fiscal Contribution of MSMEs in DI Yogyakarta: The Mediating Role of Tax Literacy and Financial Inclusion

Journal the Winners
This study examines the role of a regional digital MSME ecosystem in shaping tax compliance and fiscal contribution among micro, small, and medium enterprises in the Special Region of Yogyakarta, with particular attention to the mediating roles of tax ...
Muh Adzam
doaj  

Financial transaction tax

, 2015
This thesis deals with the financial transaction tax in Sweden, England and European Union. Historical circumstances and reasons for implementation of these taxes are described here.
Obruča, Radek
core  

Tax reforms to influence corporate financial policy: the case of the Italian business tax reform of 1997-98 [PDF]

In this paper company-level panel data are used to explore the role of tax changes on corporate financial policy. A panel model for the years 1993-98 is estimated confirming the explanatory power of the tax variable.
Alessandra Staderini
core  

Transaction taxes, traders' behavior and exchange rate risks [PDF]

We propose a new model of chartist-fundamentalist-interaction in which both groups of traders are allowed to select endogenously between different forecasting models and different investment horizons.
Demary, Markus
core