Results 11 to 20 of about 864,803 (287)
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
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 Treatment of Revenue Based Payments [PDF]
SSRN Electronic Journal, 2007 The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based
Nadine Wiedermann-ondrej +1 more
openaire +5 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
Getting From Here to There: The Transition Tax Issue
, 2017 If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr. +2 more
core +6 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