Search Results - subject:"EFFECTIVE TAX BURDEN"

Linear determinants of the effective tax burden of ICT companies in the Republic of Croatia

Bubanić, Marijana - In: Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis … 41 (2023) 2, pp. 391-425

Persistent link: https://www.econbiz.de/10014530227

Does household tax burden have an impact on individuals' savings in banks? : the case of Ukraine

Sudak, Gennadiy; Yuliia, Savchenko - In: Central European economic journal 8 (2021) 55, pp. 378-389

Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We …

Persistent link: https://www.econbiz.de/10012799250

Corporate income tax contribution of the polish financial sector

Stiller, Wojciech - In: e-Finanse: Financial Internet Quarterly 14 (2018) 2, pp. 83-91

statistics of the Ministry of Finance from 1998 to 2016, the aggregated effective tax burden of the financial sector is … of the financial sector in comparison to non-financial corporations. The study shows that the effective tax burden of the … profits reduced by losses. An exception to this is the period up to 2002 and the year 2009, when the effective tax burden of …

Persistent link: https://www.econbiz.de/10012011845

Corporate income tax contribution of the polish financial sector

Stiller, Wojciech - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 2, pp. 83-91

Persistent link: https://www.econbiz.de/10011967250

Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia

Bubanić, Marijana; Šimović, Hrvoje - In: Zagreb international review of economics & business 24 (2021) 2, pp. 59-76

Persistent link: https://www.econbiz.de/10013177997

Do SMEs face a higher tax burden? : evidence from Belgian tax return data

Buyl, Pieter; Roggeman, Annelies - In: Prague economic papers : a bimonthly journal of … 28 (2019) 6, pp. 729-747

Persistent link: https://www.econbiz.de/10012158836

The role of taxes in earnings management : evidence from writedowns of long-term equity investments

Arachi, Giampaolo; Bucci, Valeria - In: FinanzArchiv : European journal of public finance 75 (2019) 3, pp. 229-265

Persistent link: https://www.econbiz.de/10012169425

АНАЛИЗ ФАКТОРОВ ОПТИМИЗАЦИИ НАЛОГОВОЙ НАГРУЗКИ ХАНТЫ-МАНСИЙСКОГО АВТОНОМНОГО ОКРУГА – ЮГРЫ

ВИКТОРОВНА, КОРОСТЕЛЁВА … - In: Вестник Омского университета. … (2013) 3, pp. 166-174

Проведено сравнение фактической и расчетной налоговой нагрузки на примере Ханты-Мансийского автономного округа – Югры. Обоснованы отличия в динамике...

Persistent link: https://www.econbiz.de/10011232835

Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012

We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...

Persistent link: https://www.econbiz.de/10010307853

A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10010309285