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    Wyświetlanie 1-6 z 6
    Tytuł:
    THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
    Autorzy:
    Burzec, Marcin
    Duda-Hyz, Michalina
    Powiązania:
    https://bibliotekanauki.pl/articles/915852.pdf
    Data publikacji:
    2016
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    tax
    personal income tax
    direct sales of agricultural products
    Opis:
    Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
    Źródło:
    Review of European and Comparative Law; 2016, 26-27, 3-4; 9-25
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Taxation and its effect on foreign direct investments – the case of Romania
    Autorzy:
    Nistor, Ioan-Alin
    Păun, Dragoș
    Powiązania:
    https://bibliotekanauki.pl/articles/951008.pdf
    Data publikacji:
    2013
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    taxation
    revenues
    company income tax
    value added tax
    foreign direct investments
    Opis:
    This paper focuses on the link between taxation and foreign direct investments and the struggle of governments to create a tax regime that would attract investors on the one hand and on the other hand increase revenues. The paper wants to test if the economic development of a country represented in consumption (measured in VAT income for the country) and production (measured in the change in Corporate Income Tax) would create an increase in Foreign Direct Investments. Based on a series of models of multiple regressions we test if the FDI is influenced by income obtained through Corporate Income Tax and Value Added Tax.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2013, 3 (16); 37-47
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine
    Autorzy:
    Sudak, Gennadiy
    Yuliia, Savchenko
    Powiązania:
    https://bibliotekanauki.pl/articles/1965117.pdf
    Data publikacji:
    2021-12-28
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    direct taxes
    indirect taxes
    personal income tax
    government revenue
    taxable income
    effective tax burden
    consumption
    income structure
    spending structure
    savings
    bank deposits
    Ukraine
    Opis:
    This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016, which included a change from progressive income taxation to proportional income taxation, a decrease in tax rates in 2003, and an increase in tax rates in 2014–2016. The data sample consists of publicly available data on Ukrainian households’ income, savings, and taxes paid in 1996–2019. The analysis was performed using panel regression and the difference-in-difference (DID) method. The tax burden impact on bank deposits is significant and is caused partly by the shadow economy. The results of the study are relevant for Ukraine and countries with similar economies. The methodological approaches developed in the paper can be used for similar studies in other developing countries.
    Źródło:
    Central European Economic Journal; 2021, 8, 55; 378-389
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    FINANCIAL GLOBALISATION AND ECONOMIC TRANSFORMATION IN AFRICA: EVIDENCE FROM NIGERIA
    GLOBALIZACJA FINANSOWA I TRANSFORMACJA GOSPODARCZA W AFRYCE NA PRZYKŁADZIE NIGERII
    Autorzy:
    Idode, Patrick
    Sanusi, Gbenga
    Powiązania:
    https://bibliotekanauki.pl/articles/947577.pdf
    Data publikacji:
    2020
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    financial globalisation
    Foreign Direct Investment
    per capita income
    market capitalisation
    personal remittance
    Opis:
    This study examines the effects of financial globalisation on the Nigerian economy using data from the Central Bank of Nigeria statistical bulletin and the Nigeria Bureau of Statistics reports from 1992 to 2017. Using both descriptive and inferential statistical analyses, the study reveals that financial globalisation has helped to mobilise foreign direct investment into the economy and the significant positive effect of personal remittances on per capita income of Nigerians. Therefore it recommends that favourable policies to attract and retain FDI and personal remittances from developed nations should be encouraged and African governments and economic actors should consider all stakeholders’ interests, and ensure that an international financial and trade system is “fair and reciprocal” to eliminate the persisting trends in abject poverty, predatory trade policies and the escalation of economic inequalities in Africa.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2019, 24, 1; 7-24
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Reinvestment and effective corporate income tax rates in V4 countries
    Autorzy:
    Prochazka, Petr
    Cerna, Iveta
    Powiązania:
    https://bibliotekanauki.pl/articles/22443154.pdf
    Data publikacji:
    2022
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    Visegrad Four countries
    Reinvested earnings
    Corporate income tax rate
    Foreign direct investment
    Opis:
    Research background: In the Visegrad Four (V4) countries (Poland, the Czech Republic, Hungary, and Slovakia), the inward foreign direct investment (FDI) shows high shares in the exports and gross domestic product (GDP). Furthermore, reinvested earnings play a significant role in the national balances of payments (BoP). Therefore, it is crucial to investigate the reinvestment rates and effective corporate income tax rates (ETRs) of transnational corporations (TNCs) and financial institutions settled in the V4 countries and compare them with the said rates in other European Union (EU) Member States. It is essential to unveil factors shaping investors? decisions to reinvest profits. Policymakers should reflect on them when cultivating the overall business climate to boost citizens? welfare. Purpose of the article: We aim to identify the determinants of the FDI profit reinvestment rate in the V4 countries as host economies from 2014 to 2019 and draw a comparison with the EU?27 average. We dedicate special attention to the correlation between the reinvestment and the ETRs and other selected business climate indicators as specified in the World Bank?s Ease of Doing Business (World Bank, 2020). Methods: To assess the determinants of the reinvestment rates, we employ a three-stage model of multiple linear regression, where we analyse extensive datasets published by the International Monetary Fund (IMF), Eurostat, World Bank, and public and aggregate country-by-country reports (CbCR) provided by the respective financial institutions and TNCs. Findings & value added: Our research shows that the corporate income tax (CIT) rate and ETRs significantly correlate with the reinvestment rate. The same applies to three Ease of Doing Business sub-indicators (Starting a business, Getting credit, and Contract enforcement). Contrary to the findings of Lundan (2006), Beugelsdijk et al. (2010), Nguyen and Rugman (2015), and Sutherland et al. (2020), macroeconomic factors, the profitability of corporations, and exchange rate stability turned out to be statistically insignificant. Our research has policy implications, for it can contribute to policy discussions on enhancing business environments in the V4 countries and ways to motivate foreign investors to reinvest their profits. The added value combines macroeconomic data with the unique and relatively new CbCR databases.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2022, 17, 3; 581-605
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Equity-efficiency dilemma and tax harmonization
    Autorzy:
    Dalamagas, Basil
    Leventides, John
    Tantos, Stefanos
    Powiązania:
    https://bibliotekanauki.pl/articles/2182061.pdf
    Data publikacji:
    2022-12-31
    Wydawca:
    Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
    Tematy:
    equity-efficiency trade off
    direct-indirect tax rates
    growth
    income distribution
    tax harmonization
    Opis:
    The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that direct taxes discourage work effort, thus impinging on the incentives to supply labour, to save and to invest, and finally, to grow, whereas indirect taxes discourage consumption and bear more heavily on the poor. Central to our discussion is the argument that carefully designed adjustments in the tax mix can reduce distortions in the consumption-leisure decision, thus leading to an optimal allocation of resources between the equity and efficiency objectives. To derive a competitive equilibrium setting, a social welfare function is maximized and the first-order conditions are manipulated to trace out the optimal direct-indirect tax rates that pave the way for the equity-efficiency goals to be reconciled with each other.
    Źródło:
    Central European Economic Journal; 2022, 9, 56; 342-353
    2543-6821
    Pojawia się w:
    Central European Economic Journal
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-6 z 6

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