Search Results

Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation,
Vladimir Gromov, in Finansovyj žhurnal — Financial Journal (2018)
Keywords: taxation, tax system, special economic zones, SEZ resident, tax reliefs, income tax

Subordination of Shareholder Loans from a Legal and Economic Perspective,
Martin Gelter and Jürg Roth, in ifo DICE Report (2007)

Income Taxes and Entrepreneurs' Use of Labor,
Robert Carroll, Douglas Holtz-Eakin, Mark Rider and Harvey Rosen, from National Bureau of Economic Research, Inc (2000)

Taxes and Fringe Benefits Offered by Employers,
William Gentry and Eric Peress, from National Bureau of Economic Research, Inc (1994)

TAX AVOIDANCE FOR RESIDENT BUSINESS BY ESTABLISHING OFFSHORE COMPANIES,
Marilena Ciobanasu, Iustin Priescu, Postole Anca and Elena Iliescu, from Research Centre in Public Administration and Public Services, Bucharest, Romania
Keywords: offshore (tax heaven), profit, tax, revenues, globalization

Selling to Overconfident Consumers,
Michael Grubb, from Stanford Institute for Economic Policy Research (2006)
Keywords: overconfident consumers, cellphone plans, rental markets, teaser rates

Quality costs and Corporate Taxation. Literature review,
Maria Margarida Serra Marques Martins de Moura Saraiva and Flamino José Leal Viola, from University of Evora, CEFAGE-UE (Portugal) (2015)
Keywords: Cost of quality; Taxation; Total Quality Management; Quality.

Re-Examining the Neutrality of Profit Taxation and the Separability between Evasion and the Production Decisions of Firms,
Che-Chiang Huang and Horn-In Kuo, in Journal of Economics and Management (2014)
Keywords: profit tax, tax neutrality, tax evasion, random audit scheme

Legal and Economic Perspectives on Cash Payments made by Professionals,
Apan Rodica Diana and Sabou Simona, in Ovidius University Annals, Economic Sciences Series (2014)
Keywords: payment, cash, card, cap on cash payments

Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case,
Alina Pu?an and Andreea Elena Dreghiciu, in Ovidius University Annals, Economic Sciences Series (2016)
Keywords: evaluation, reevaluation, taxation

Corporate debt, Share of Wages in Value Added and Interest Rates,
P. Artus, from Caisse des Depots et Consignations - Cahiers de recherche (1996)
Keywords: INTEREST RATE;DEBT;ENTREPRISES

FISCAL BEHAVIOUR OF THE ECONOMIC AGENT. FACTORS OF INFLUENCE,
Mihaila Nicoleta, in Management Strategies Journal (2013)
Keywords: economic agent, tax burden, fiscal behaviour, factors of influence

Policy Watch: Designing an Effective Investment Tax Credit,
Laurence H. Meyer, Joel L. Prakken and Chris P. Varvares, in Journal of Economic Perspectives (1993)

REMUNERATION OF EXECUTIVE DIRECTORS: STAGES OF DEVELOPMENT,
Miroslav Nedelchev, in Economics and Management (2017)
Keywords: corporate governance, principal-agent, remuneration

IMPLEMENTATION OF THE COMMON CONSOLIDATED CORPORATE TAX BASE– ITS IMPACT ON THE EU MEMBER STATES,
Silvia-Elena Isachi, in Contemporary Economy Journal (2018)
Keywords: Common Consolidated Corporate Tax Base, fiscal system, tax base, profit tax

Данъчни Ñ Ñ‚Ð¸Ð¼ÑƒÐ»Ð¸ за Ð½Ð°ÑƒÑ‡Ð½Ð¾Ð¸Ð·Ñ Ð»ÐµÐ´Ð¾Ð²Ð°Ñ‚ÐµÐ»Ñ ÐºÐ°Ñ‚Ð° и развойна Ð´ÐµÐ¹Ð½Ð¾Ñ Ñ‚ в Ñ Ñ‚Ñ€Ð°Ð½Ð¸Ñ‚Ðµ от ОИСРи ЕС,
Лð¸ð»ð¸ñ Дð°ð¼ñ нð¾ð²ð°, in Ikonomiceski i Sotsialni Alternativi (2020)
Keywords: данъчен кредит за Ð±Ð¸Ð·Ð½ÐµÑ Ñ€Ð°Ð·Ñ…Ð¾Ð´Ð¸Ñ‚Ðµ за РИРД, данъчни Ð¾Ñ‚Ñ Ñ‚ÑŠÐ¿ÐºÐ¸, данъчни Ð¾Ñ‚Ñ Ñ€Ð¾Ñ‡ÐºÐ¸, ограничаване на данъчните Ð¾Ð±Ð»ÐµÐºÑ‡ÐµÐ½Ð¸Ñ Ð·Ð° РИРД, режим на патентната кутиÑ

FISCAL BURDEN AND BUSINESS OPPORTUNITIES,
Edvin Xhango, in Sociology and Social Work Review (2017)
Keywords: goods, VAT, tax, EBIT, turnover, luiquidity, economy, indicator.

SOME DIRECTIONS OF ADAPTING THE TAXATION TO FAVOR THE STABILITY AND COMPETITIVENESS OF THE ROMANIAN COMPANIES,
Nicoleta Mihaila, in Contemporary Economy Journal (2020)
Keywords: taxes, tax revenues, tax complience, shadow economy

DIGITAL ECONOMY AS A NEW CHALLENGE FOR TAX POLICY,
Jaroslava Šepeľová Aneta Borůvková, in Almanach (Actual Issues in World Economics and Politics) (2018)
Keywords: digital economy, digital companies, corporation tax, optimal taxation

Italy's corporate tax reforms and firm-specific tax rates in the period 1998-2012,
N.D., in STUDI ECONOMICI (2013)

THE EVALUATION MECHANISM OF THE TAX PRESSURE ON THE ECONOMY IN THE REPUBLIC OF MOLDOVA,
Corina Bulgac, in ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal (2017)
Keywords: tax pressure, tax receipts, fiscal policy, fiscal administration, tax payments, tax regulation.

The Relationship between Public Expenditure and Private Investment in Developed and Developing Economies: Policy Implications Based on the Difference,
Nguyen Van Bon, in Hacienda Pública Española / Review of Public Economics (2023)
Keywords: Public expenditure, Private investment, Developed countries, Developing countries.

THE EFFICIENCY OF PUBLIC PROCUREMENT IN THE HEALTH SECTOR – THE PLATFORM ON SUSTAINABLE PUBLIC FINANCES,
Beata Gavurova, Matus Kubak and Martin Mikeska, in REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC (2020)
Keywords: public procurement, public contract, savings, sector efficiency, healthcare system efficiency, sustainability of public finances.

THE IMPACT OF AGREEMENT ON GOVERNMENT PROCUREMENT USE ON THE COMPETITION IN SLOVAK HEALTHCARE SECTOR,
Beata Gavurova, Jaroslav Belas, Zuzana Rowland and Matus Kubak, in REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC (2021)
Keywords: Agreement on Government Procurement, public procurement, public contract, savings, sector efficiency, healthcare system efficiency, sustainability of public finances.

Fiscal Management between Fiscality and Accounting,
Mirela-Oana Pintea, in Ovidius University Annals, Economic Sciences Series (2012)
Keywords: fiscality, accounting, business management, fiscal management.

General Aspects Regarding the Influence of Fiscal Reglementation on the Performance of a Company,
Mirela-Oana Pintea, in Ovidius University Annals, Economic Sciences Series (2012)
Keywords: fiscality, fiscal reglementation, fiscal system, fiscal management.

Competition in public procurement in the Czech healthcare system and its impact on the final price,
Mária Horehájová, Milan Křápek and Juraj Nemec, in Český finanční a účetní časopis (2021)
Keywords: Public procurement, Healthcare, Competition, Savings, Verejné obstarávanie, Zdravotníctvo, Konkurencia, Úspora

Simplified Tax System in the Context of Problems of Small Business in Ukraine,
Liudmyla Oleinikova and Iryna Tochylina, in Oblik i finansi (2019)
Keywords: simplified tax system, single tax, state support, small and micro business, barriers to SMEs development, regional programs of SMEs development

Efficiency of Public Procurement in the Slovak Health Care,
Juraj Nemec, Matúš Grega, Mária Horehájová and Matus Kubak, in Český finanční a účetní časopis (2020)
Keywords: Public Procurement, Helth care, Slovakia, Efficiency, Verejné obstarávanie, Zdravotníctvo, Slovensko, Efektívnosť

Practical issues in relation to the tax base of VAT,
Radu Buziernescu and Mihail Antonescu, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2010)
Keywords: tax base VAT, subsidies, incidental expenses

The recovery of the value added tax paid in another country by taxable persons,
Mihail Antonescu and Radu Buziernescu, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2010)
Keywords: VAT recovery, common fiscal regime, vat deduction

The efficiency evaluation of public procurement of medical equipment,
Beata Gavurova and Matus Kubak, in Entrepreneurship and Sustainability Issues (2021)
Keywords: public procurement, public procurement efficiency, medical equipment, patients’ satisfaction, public procurement efficiency determinants, savings

The Effect of Board Characteristics on Firm Performance in Japan,
Oona Cha and Taehun Jung, in East Asian Economic Review (2009)
Keywords: Board Of Directors; Similarity; Firm Performance

Retrospective Capital Gains Taxation in a Dynamic Stochastic World,
Francesco Menoncin and Paolo Panteghini, in FinanzArchiv: Public Finance Analysis (2010)
Keywords: capital gains, risk, taxation

Why is the Corporation Tax not Neutral? Anticipated Tax not Reform, Invesment Spurts and Corporate Borrowing,
Luis Alvarez, Vesa Kanniainen and Jan Södersten, from Uppsala - Working Paper Series (2000)
Keywords: TAXATION ; DEBT ; INVESTMENTS

Staatliche Förderung in Zeiten des Corona-Virus,
Marco Becker, from ZBW - Leibniz Information Centre for Economics (2020)
Keywords: staatliche Förderung, Corona-Pandemie, SARS-Cov-2, COVID-19

Unternehmensbesteuerung im Gefolge der Finanzmarktkrise,
Ralph Brügelmann, in IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung (2014)
Keywords: Unternehmensbesteuerung, effektive Steuerbelastung, Internationaler Steuerwettbewerb

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union,
Christina Elschner, Jost Heckemeyer and Christoph Spengel, from ZEW - Leibniz Centre for European Economic Research (2009)
Keywords: Effektive Steuerbelastung, Europäische Union, Unternehmensbesteuerung

The Correlations of Corporate Investments, European Union Grants and Competitiveness,
Róbert Csoma, in Public Finance Quarterly (2017)
Keywords: EU, aid to companies, catching up, convergence, rent seeking, Hungary

Tax Evasion and Coordination,
Vilen Lipatov, from University Library of Munich, Germany (2006)
Keywords: tax evasion; coordination; business partners

Corporate Tax Evasion: the Case for Specialists,
Vilen Lipatov, from University Library of Munich, Germany (2009)
Keywords: tax evasion; tax avoidance; sophisticated evasion

The Effects Of Neighborhood On Tax Compliance Rates: Evidence From An Agent Based Model,
Mehmet Oğuz Arslan and Özgür İcan, from University Library of Munich, Germany (2013)
Keywords: Tax Compliance, Agent-Based Modeling, NetLogo

The Indian banking system: A ticking time bomb,
Ashish Pandey, from University Library of Munich, Germany (2016)
Keywords: Public Sector Banks, Non-Performing Assets, India

Rejtett gazdaság és adózási magatartás, 1996-2001,
Istvan Toth and András Semjén, in Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences) (2004)

Hungary: Fiscal risks from public transport enterprises,
Ana Corbacho, in MNB Conference Volume (2007)
Keywords: fiscal risk, public enterprises, quasi-fiscal activities, fiscal transparency.

Taxes Impact on Private Investment,
Samwel Lazaryan and Mariya A. Chernotalova, in Finansovyj žhurnal — Financial Journal (2017)
Keywords: tax policy, investment of firms, investment tax credit, depreciation, profit tax

EVOLUTION OF TAXATION AT MICROECONOMIC LEVEL IN THE PERIOD 2003-2014,
Nicoleta Mihăilă, in Studii Financiare (Financial Studies) (2015)
Keywords: taxation, fiscal regulations, SMEs, economic crisis

IMPORTANCE OF SMES IN THE ECONOMIC DEVELOPMENT OF ROMANIA,
Silvia Elena Isachi, in Journal of Financial and Monetary Economics (2015)
Keywords: SMEs, taxation, employee, business environment

EVOLUTION OF THE ROMANIAN BUSINESS ENVIRONMENT IN THE CONTEXT OF TAX CHANGES IN THE PERIOD 2015 – 2018,
Nicoleta Mihaila, in Journal of Financial and Monetary Economics (2019)
Keywords: fiscal regulations, firms, difficulties, challenges

Firm taxation and the endogenous distribution of markups,
John Dalton and Turkmen Goksel, in Economics Letters (2013)
Keywords: Taxes; Variable markups; Heterogeneous firms; Non-homothetic preferences;

The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal,
Francesco Menoncin and Paolo Panteghini, in FinanzArchiv: Public Finance Analysis (2013)
Keywords: investment neutrality, uniform taxation

On the implications of introducing cross-border loss-offset in the European Union,
Zarko Kalamov and Marco Runkel, in Journal of Public Economics (2016)
Keywords: Cross-border loss-offset; Tax competition; Profit shifting;

Corporate tax evasion: The case for specialists,
Vilen Lipatov, in Journal of Economic Behavior & Organization (2012)
Keywords: Tax evasion; Tax avoidance; Tax compliance; Sophisticated evasion;

Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis,
Filippo Oropallo and Valentino Parisi, in Rivista di statistica ufficiale (2007)
Keywords: Corporate tax, Data matching, Microsimulation, Effective tax rates, Performance indicators, Tax efficiency

Inversión Privada e Impuestos Corporativos: Evidencia para Chile,
Rodrigo Cerda and Felipe Larraín, in Latin American Journal of Economics-formerly Cuadernos de Economía (2005)
Keywords: Investment, small size firms, corporate taxation

Changes in Effective Tax Rates due to Fundamental Corporate Tax Reforms: Analysis of Financing Neutrality Using a Forward-Looking Model,
Toshiyuki Uemura, in Public Policy Review (2023)
Keywords: Financing Neutrality, Forward-Looking Effective Tax Rates, Fundamental Corporate Tax Reform

Assessment of the Impact of Tax Incentives on Investment Activity in Special Economic Zones of the Russian Federation,
Maria O. Kakaulina and Dmitry R. Gorlov, in Journal of Applied Economic Research (2022)
Keywords: investment activity; investments; tax incentives; fiscal stimulus; special economic zones; residents; investment attractiveness rating; cash-flow return on investment

Deutsch-französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte,
Martin Simmler and Bérengère Rudelle, in DIW Wochenbericht (2013)
Keywords: German-French corporate income tax, tax harmonization

The Determinants of Success of Special Interests in Redistributive Politics,
Avinash Dixit and John Londregan, from C.E.P.R. Discussion Papers (1994)
Keywords: Interest Group; Machine Politics; Restribution; Swing Voters

Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation,
Magnus Berg, Øyvind Bøhren and Erik Vassnes, in Energy Economics (2018)
Keywords: Endogeneity; Responsive; Unresponsive; Tax shock; Exogenous; Petroleum taxation; Uplift;

Tax Competition, Investment Irreversibility and the Provision of Public Goods,
Michele Moretto, Paolo Panteghini and Sergio Vergalli, from Fondazione Eni Enrico Mattei (2013)
Keywords: Irreversibility, Risk, Short- and Long-Term Effects, Tax Competition

Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic,
Petr Svoboda, in European Financial and Accounting Journal (2016)
Keywords: Business organizational form, C-corporation, Czech tax environment, Double taxation, S-corporation

The role of SOEs in the transmission of fiscal policy shocks in China,
Makram El-Shagi and Lin Zhang, from Center for Financial Development and Stability at Henan University, Kaifeng, Henan, China (2022)
Keywords: China, fiscal policy, SOE

Tax Aspects of Mergers and Cross-Border Mergers,
Marcela Žárová and Jana Skálová, in European Financial and Accounting Journal (2014)
Keywords: Cross-border mergers, Take over losses, Tax aspects

Tax authority enforcement and stock price crash risk: Evidence from China,
Lingling Xu, Xiaodi Huang, Guanchun Liu and Yuanyuan Liu, in Finance Research Letters (2023)
Keywords: Tax authority enforcement; Stock price crash risk; Difference-in-differences estimate; China;

Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China,
Ziying Fan and Yu Liu, in Journal of Economic Behavior & Organization (2020)
Keywords: Tax compliance; Tax incentives; Accelerated depreciation; Firm investment;

Corporate Investment and Tax Disincentive: Evidence from China,
Weibo Xing, in Frontiers of Economics in China-Selected Publications from Chinese Universities (2016)
Keywords: fixed asset; investment ratio; effective tax rate; Tobin¡¯s q; cash flow

Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax,
John Creedy and Norman Gemmell, in FinanzArchiv: Public Finance Analysis (2010)
Keywords: corporate tax, behavioural responses, profit-shifting, economic cycle

Behavioural responses to corporate profit taxation,
John Creedy and Norman Gemmell, in Hacienda Pública Española / Review of Public Economics (2010)
Keywords: Corporation tax, profit shifting, revenue elasticity, tax asymmetries

Effective tax rates and the user cost of capital when interest rates are low,
John Creedy and Norman Gemmell, in Economics Letters (2017)
Keywords: Effective corporate tax rates; User cost of capital; Investment;

Are tax credits effective in developing countries? The recent Uruguayan experience,
Cecilia Llambí, Andrés Rius, Fedora Carbajal, Paula Carrasco and Paola Cazulo, from London School of Economics and Political Science, LSE Library (2018)
Keywords: Investment; impact evaluation; tax incentives; Uruguay

Switching from payroll taxes to corporate income taxes: firms’ employment and wages after the 2012 Colombian tax reform,
Raquel Bernal, Marcela Meléndez, Marcela Eslava and Alvaro Pinzón, from London School of Economics and Political Science, LSE Library (2017)
Keywords: payroll taxes; tax reform; employment; Colombia

Italy's ACE tax and its effect on a firm's leverage,
Paolo Panteghini, Maria Laura Parisi and Francesca Pighetti, from Kiel Institute for the World Economy (IfW Kiel) (2012)
Keywords: ACE, business taxation, leverage

Switching from Payroll Taxes to Corporate Income Taxes: Firms’ Employment and Wages after the 2012 Colombian Tax Reform,
Raquel Bernal, Marcela Eslava, Marcela Melendez and Alvaro Pinzon, in Economía Journal (2017)
Keywords: Payroll taxes, tax reform, employment, Colombia

Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes,
Hasret Benar and Glenn Jenkins, from Economics Department, Queen's University (2006)
Keywords: Casino regulation, taxation, state-monopoly, welfare cost

Regulation And Taxation Of Casinos Under State-monopoly, Private Monopoly And Casino Association Regimes,
Hasret Benar and Glenn Jenkins, from Economics Department, Queen's University (2006)
Keywords: Casino regulation, taxation, state-monopoly, welfare cost

Belastungsanalyse der Unternehmen durch kommunale Abgaben,
Anna Montén and Christian Thater, in ifo Dresden berichtet (2010)
Keywords: Unternehmen, Steuerbelastung, Betriebsgröße, Unternehmer, Kapitalgesellschaft, Vergleich, Sachsen

Under the Radar: The Effects of Monitoring Firms on Tax Compliance,
Miguel Almunia and David Lopez-Rodriguez, from University of Warwick, Department of Economics (2015)
Keywords: tax enforcement ; firms ; bunching ; Spain ; Large Taxpayers Unit (LTU)

Fiscal Policy, Profits and Investment,
Alberto Alesina, Silvia Ardagna, Roberto Perotti and Fabio Schiantarelli, from C.E.P.R. Discussion Papers (1999)
Keywords: Fiscal Policy; Investment; Profits; Taxes

Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries,
Tibor Hanappi, from OECD Publishing (2018)
Keywords: corporate tax base, corporate taxation, investment decisions, tax competition

Under cover: detecting the existence of profit-shifting in China,
Xuefeng Qian, Bifei Tian, W. Reed and Ziruo Chen, from Kiel Institute for the World Economy (IfW Kiel) (2017)
Keywords: MNCs, profit shifting, tax elasticity of investment, finite mixture model, China

Searching for profit-shifting in China,
Xuefeng Qian, Bifei Tian, W. Reed and Ziruo Chen, in Economics - The Open-Access, Open-Assessment E-Journal (2007-2020) (2018)
Keywords: multinational corporations (MNCs), profit shifting, tax elasticity, finite mixture model, China

Corporate Tax Systems and Cross Country Profit Shifting,
Andreas Haufler and Guttorm Schjelderup, from Norwegian School of Economics and Business Administration- (1999)
Keywords: CORPORATION TAX ; FISCAL POLICY ; GOVERNMENT

Searching for Profit-Shifting in China,
Xuefeng Qian, Bifei Tian, W. Reed and Ziruo Chen, from University of Canterbury, Department of Economics and Finance (2018)
Keywords: Multinational corporations (MNCs); profit shifting; tax elasticity; finite mixture model, China

A trade-off theory of ownership and capital structure,
Giovanna Nicodano and Luca Regis, in Journal of Financial Economics (2019)
Keywords: Ownership; Leverage; Taxes; Thin capitalization; Groups;

VAT Base Broadening, Self Supply, and the Informal Sector,
John Piggott and John Whalley, in American Economic Review (2001)

Corporate Income Taxation and the Corporate Tax Base in the Czech Republic,
Leos Vitek, in Český finanční a účetní časopis (2013)
Keywords: Corporation income taxation, Tax base, Profit, Zdanění firem, Základ daně, Výsledek hospodaření

Global Implications of U.S. Tax Reform,
Jack Mintz, in ifo Schnelldienst (2018)
Keywords: Steuerreform, Steuerpolitik, Steuerwettbewerb, Unternehmensbesteuerung, USA

Tax Elasticity Estimates for Capital Stocks,
Jean-Francois Wen and Fatih Yilmaz, in FinanzArchiv: Public Finance Analysis (2020)
Keywords: capital taxation, user cost of capital elasticity, marginal effective tax rate,

Tax Elasticity Estimates for Capital Stocks,
Fatih Yilmaz and Jean-Francois Wen, from Research and Monetary Policy Department, Central Bank of the Republic of Turkey (2019)
Keywords: Capital taxation, User cost of capital elasticy, Marginal effective tax rate