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Volatility of Tax Payments and Dividend Payouts* [PDF]
Contemporary Accounting Research, 2023 ABSTRACTDividends are a key mechanism for shareholders to discipline managers and mitigate agency conflicts. This study examines whether the volatility of tax payments is associated with dividend payouts. Consistent with the predictions, results suggest that firms with more volatile tax payments are less likely to pay dividends overall and their ...
Amberger HJ.
exaly +5 more sources
The impact of voting on tax payments. [PDF]
Kyklos (Oxford), 2010 This study examines whether participating in governmental decisions influences taxpayers' cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments ...
Wahl I, Muehlbacher S, Kirchler E.
europepmc +6 more sources
Cashless payments and tax evasion [PDF]
European Journal of Political Economy, 2018 Abstract Cashless payments hinder tax evasion because they build a trail for the underlying transactions. Using European data, we find empirical evidence supporting this claim: credit and debit card payments are negatively related to VAT evasion. We also find that using electronic cards to withdraw cash at ATMs, by making cash more abundant, fosters ...
Immordino, Giovanni +1 more
openaire +3 more sources
Impact of Advance Payments of Tax on Profit on Effectiveness of Investments
Mathematics, 2022 Recently Brusov et al. have developed innovative investment models that are very close to investment practice. Investment models with frequent payments of tax on profit and of interest on debt at the ends of periods have been considered.
Tatiana Filatova +2 more
exaly +3 more sources
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 +2 more
exaly +3 more sources
Mathematics, 2022 The modern capital cost and capital structure theory—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—describe the case of the payments of income tax at the end of the year.
Peter Brusov +2 more
exaly +3 more sources
Non-tax payments as a deterrent of AIC innovative development [PDF]
E3S Web of Conferences, 2020 The article covers the fiscal relations that are developing in the sphere of agro-industrial complex of Russia. In this economy sector, as in all others, non-tax payments are charged, which are not officially submitted in the Tax Code of the Russian ...
Gordienko Mikhail
doaj +1 more source
Mathematics, 2022 Both main theories of capital cost and capital structure—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—consider the payments of tax on profit once per year, while in real economy these payments are made ...
Peter Brusov +5 more
doaj +1 more source
TAX PAYMENTS DETERMINANTS IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2015 Using a fixed effects panel data estimation model in order to account for individual firm heterogeneity, the paper investigates the determinants of corporate tax payments for Romanian non-financial companies listed at Bucharest Stock Exchange over twelve
Lazar Sebastian
doaj +1 more source
Holding company location: a Polish tax perspective
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2023 This paper aims to present the size and structure of passive income payments, such as dividends, interest, royalty payments, and fees for intangible services, made by companies domiciled in Poland belonging to a multinational enterprises (MNE) group ...
Marcin Jamroży +2 more
doaj +1 more source