Results 21 to 30 of about 15,042 (261)

The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada

Potchefstroom Electronic Law Journal, 2021
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments ...
Liezel G Tredoux, Kathleen Van der Linde
doaj   +1 more source

Impact of Tax Evasion and Tax Corruption on the Private Investment and Public Expenditure as Factors of Economic Growth [PDF]

مجله توسعه و سرمایه, 2020
Objective: In this paper, we consider the role of the stock market as a tax exemption policy and we also examine the impact of tax evasion and Tax corruption on growth factors.
Shahrooz Pourfard, Hasan Ghalibafasl
doaj   +1 more source

ANALISIS PENGARUH INSENTIF PAJAK TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015)

Jurnal Akuntansi Kontemporer, 2020
This study aims to prove empirically the disclosure of operating segments to investment risk. The object of research us-ing population of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2015.
Astriditta Rombe, Hartono Rahardjo, Susanna Hartanto   +2 more
doaj   +1 more source

FACTORS AFFECTING COMPLIANCE WITH TAX REGULATIONS: A THEORY OF PLANNED BEHAVIOR ANALYSIS [PDF]

Russian Journal of Agricultural and Socio-Economic Sciences, 2019
This study aims to investigate the effect of perceived tax equity (vertical, horizontal and exchange), normative expectation (social and moral norms) and legal sanctions (detection risk and penalty magnitude) toward tax compliance intentions.
Hasiholan S.H., Jasman J.
doaj   +1 more source

Influence of Method and Frequency of Profit Tax Payments on Company Financial Indicators

Mathematics, 2022
In practice, profit tax payments are (1) made more frequently than annually and (2) can be made in advance. To study the influence of these two factors on the financial indicators of a company, we generalized the Brusov–Filatova–Orekhova (BFO) theory for
Peter Brusov, Tatiana Filatova
doaj   +1 more source

Tax System and Equity Investment in a Growing Economy

Финансы: теория и практика
The purpose of the study is to identify the impact of the tax system on investment in equity capital by analyzing the six types of taxes that affect the activities of firms.
C. O. Omodero
doaj   +1 more source

Analysis of the Relationship of Professionals towards the Vertical Equity of the Slovenian Tax System and Its Comparison with Croatia, Bosnia and Herzegovina and the USA

Central European Public Administration Review, 2017
Vertical equity states that taxpayers whose positions are not the same should be treated differently while taking into consideration all the relevant characteristics.
Jelena Klopčič, Maja Klun
doaj   +1 more source

A lesson in valuation from Estonia: the difference between the fundamental value of equity under distributed and traditional profit taxation systems

Business: Theory and Practice, 2018
Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation.
Mark Kantšukov, Priit Sander
doaj   +1 more source

Effect of tax policies on tax compliance and the moderating role of gender: evidence from the SMEs in Zimbabwe

Cogent Business & Management
The paper examined the effect of tax policies on tax compliance and the moderating role of gender. A positivist research philosophy and quantitative research strategy were adopted.
Wilbert Manyanga, James Kanyepe, Asphat Muposhi, Tendai Manyanga, Augustine Torayi Mataba   +4 more
doaj   +1 more source

Monetary de-measurement of taxation using cogni-economic pressure coefficient on a continuous progressivity model: Towards equitable taxation for Kenya

Cogent Economics & Finance, 2020
Tax derives from subjects’ earnings measured in monetary terms, a principle anchored in financial accounting. The canon of equity, especially the vertical form, sometimes referred to as “ability to pay” remains monetary.
Stanley K. Kirika
doaj   +1 more source