Results 1 to 10 of about 15,721 (260)
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 +4 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.
Peter Brusov +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, Tatiana Filatova
exaly +3 more sources
The Modigliani–Miller Theory with Arbitrary Frequency of Payment of Tax on Profit
Mathematics, 2021 The main purpose of the current study is the generalization and further development of the Modigliani–Miller theory taking into account one of the conditions of the real functioning of companies for the case of paying income tax with an arbitrary ...
Peter Brusov, Tatiana Filatova
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, Tatiana Filatova
exaly +3 more sources
Tax audits of customs payments
Вестник Воронежского государственного университета: Серия экономика и управлениеSubject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid.
Vera N. Serdyuk +2 more
doaj +2 more sources
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
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
The Impact of Voting on Tax Payments [PDF]
Kyklos, 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, Ingrid +2 more
openaire +3 more sources