Relevant bibliographies by topics / Bank income tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Bank income tax'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Bank income tax"

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Teja, Adrian. "Effect of Corporate and Dividend Income Tax Rates on Bank Capital." International Research Journal of Business Studies 15, no. 2 (2022): 167–76. http://dx.doi.org/10.21632/irjbs.15.2.167-176.

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The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e. Indonesia, Malaysia, The Philippines, and Thailand, taken in 2020. The effects of Corporate- and Dividend-Income-Tax on Total-Bank-Capital, Tier- 1-Bank-Capital, and Tier-2-Bank-Capital ratios were analyzed using cross-section regression. We placed Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios as the dependent variable. Corporate- and Dividend
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Korolev, O. G., and A. S. Mutafyan. "THE PROBLEMS OF CALCULATING THE INCOME TAX BASE IN RUSSIAN COMMERCIAL BANKS ON THE EXAMPLE OF VTB BANK PJSC." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 1 (2022): 17–24. http://dx.doi.org/10.18323/2221-5689-2022-1-17-24.

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The paper shows the fiscal role of taxation of credit institutions, which currently has substantial significance for the Russian budget as commercial banks perform the significant taxes-and-dues payments to the Russian budget. The authors analyzed the structure of taxes from commercial banks to the federal budget and determined the role of income tax in the structure of taxes paid. The paper contains the analysis of the dynamics of VTB Bank (PJSC) expenses on the income tax payments, specifies the deviation of the estimated income tax rate from the effective one. The authors characterized the
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DeWit, Andrew. "The Income Tax and the Tokyo Bank Tax." Asian Perspective 24, no. 4 (2000): 197–216. http://dx.doi.org/10.1353/apr.2000.0010.

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ANUREEV, Sergei V. "Adjustments of VAT and income tax of banks." Finance and Credit 30, no. 4 (2024): 726–47. http://dx.doi.org/10.24891/fc.30.4.726.

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Subject. The article discusses excess profits of Russian banks in the amount of the planned Federal budget deficit in 2023, and financial relationships between banks and the budget as causes of excess profits. Objectives. The focus is on fairer taxation of commercial banks, using the case of the largest of them, and based on the latest experience of other countries. Methods. The study employs the comparative analysis of other countries’ practice on modifying the taxation of super profits of banks, financial analysis of reports of the largest banks regarding the specifics of the main taxes. Res
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Artavanis, Nikolaos, Adair Morse, and Margarita Tsoutsoura. "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece *." Quarterly Journal of Economics 131, no. 2 (2016): 739–98. http://dx.doi.org/10.1093/qje/qjw009.

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Abstract We document that in semiformal economies, banks lend to tax-evading individuals based on the bank’s assessment of the individual’s true income. This observation leads to a novel approach to estimate tax evasion. We use microdata on household credit from a Greek bank and replicate the bank underwriting model to infer the banks estimate of individuals’ true income. We estimate that 43–45% of self-employed income goes unreported and thus untaxed. For 2009, this implies €28.2 billion of unreported income, implying forgone tax revenues of over €11 billion or 30% of the deficit. Our method
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Helmi, Alfian, and Isnaini Anniswati. "APLIKASI PAJAK PENGHASILAN (PPH) PASAL 21 (STUDI PADA PD. BPR BANK DAERAH LAMONGAN)." Majalah Ekonomi 24, no. 2 (2019): 168–83. http://dx.doi.org/10.36456/majeko.vol24.no2.a2063.

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PD. BPR Bank Daerah Lamongan is a bank that is known to serve micro, small and medium entrepreneur groups with locations that are generally close to where people in need. PD. BPR Bank Daerah Lamongan is also known as market bank, PD. BPR Bank Daerah Lamongan employ many employees, PD. BPR Bank Daerah Lamongan is a company that cuts income tax and counts the income tax that has to be paid by the employees. However the rarity of the calculation of the tax survey will make the tax tend to be the same. This could harm the taxpayer and the state as the receiver of taxes. The purpose of this researc
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Jain, Dr Meghna. "Analysis of Different Investment Options Available for Tax Saving." Journal of Corporate Finance Management and Banking System, no. 31 (December 14, 2022): 35–41. http://dx.doi.org/10.55529/jcfmbs.31.35.41.

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It is important to plan the taxation for every individual. An individual should plan income tax before the March end and this would help them in reducing their income tax which needs to be paid at the end of every financial year. This study is an attempt to understand the income tax slabs and the planning which an individual carries out before paying income tax. It is important for all the individuals to understand the different instruments available for tax saving so that they could plan in advance and do not end up paying a high amount of income tax. Planning tax is a very important aspect o
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Kartiko, Nafis Dwi, Amrie Firmansyah, M. Silahul Mu’min, and Muhammad Syariful Anam. "Does bank risk-taking behavior affect corporate income tax expenses?" Educoretax 5, no. 4 (2025): 509–26. https://doi.org/10.54957/educoretax.v5i4.1469.

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This study examines the effect of bank risk-taking behavior on income tax expense recognized in the financial statements. The study uses a secondary data analysis approach to the annual reports and financial statements of 46 banks listed on the Indonesia Stock Exchange from 2004 to 2022, with 566 observations. The sample selection was done purposively based on certain criteria to ensure data completeness and consistency. The analysis technique used is Ordinary Least Squares (OLS) regression to identify the relationship between risk variables and tax expenses. The results show that high risk-ta
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Johannesen, Niels. "The end of bank secrecy: implications for redistribution and optimal taxation." Oxford Review of Economic Policy 39, no. 3 (2023): 565–74. http://dx.doi.org/10.1093/oxrep/grad024.

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Abstract This paper argues that the ability to enforce taxes on offshore income may shape the redistributional properties of the tax system through two channels. First, it mechanically raises tax progressivity for given parameters of the tax system because high-income taxpayers own most of the offshore wealth. In the US, recent comprehensive reporting by offshore banks suggests the mechanical increase in average tax rates may be around 1.5 percentage points for the top 0.01 per cent and virtually zero below the top 1 per cent. Second, it may further raise tax progressivity by changing the trad
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Busra, Busra, Yuli Anisah, Yeni Irawan, Syarifudin Syarifudin, and Hayatun Nufus. "The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia." Oblik i finansi, no. 2(100) (2023): 147–52. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-147-152.

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Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how much tax must be paid by bank to the state. Taxes for the government are a source of income but for Sharia bank a tax expenditure is a cost that will reduce the profit account in the income statement. This study aims to determine the effect of deferred tax and tax-to-book ratio on financial performance of the Sharia Commercial Banks in Indonesia.
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Dissertations / Theses on the topic "Bank income tax"

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Євченко, Н. Г. "Аналіз рівня сплати податку на прибуток банківськими установами". Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/61053.

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У роботі проаналізовано рівень сплати податку на прибуток банківськими установами, а також показники податкового навантаження та податкової віддачі банків.<br>The paper analyzes the level of income tax of banking institutions, as well as indicators of the tax loading and tax returns of banks.
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Doležel, Tomáš. "Daňové aspekty bankovní činnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72834.

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This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.
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Mokrý, Michal. "Financování vzniku maloobchodních jednotek ve firmě Italfashion, spol. s r. o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221676.

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My dissertation analyses financial resources and funds of the Italfashion Ltd. company in years 2003 - 2006 on the basis of selected methods of financial analysis. If designs possible investment variations which should lead to the improvement of ways of financing particular investment projects in future.
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Saxena, Shveta, and Saideh Mousavi. "Basel II- Behöver regelverket modifieras? : En empirisk studie om riskhantering i en liten bank och en stor bank i Sverige." Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3869.

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Бойко, Антон Олександрович, Антон Александрович Бойко та Anton Oleksandrovych Boiko. "Система протидії легалізації кримінальних доходів у забезпеченні економічної безпеки національної економіки". Thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75303.

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Дисертаційна робота присвячена вирішенню наукової проблеми розвитку теоретико-методологічних і методичних засад розбудови системи протидії легалізації кримінальних доходів у забезпеченні економічної безпеки національної економіки. Здійснено структуризацію методичних підходів до визначення сутності економічної безпеки національної економіки та уточнено її трактування; проведено комплексне оцінювання економічної безпеки національної економіки; обгрунтовано концептуальні засади розвитку системи протидії легалізації кримінальних доходів; запропоновано методичний інструментарій визначення обсягу ле
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Гланц, В. Н. "Проблеми і перспективи прибуткового оподаткування банків в Україні". Thesis, Українська академія банківської справи Національного банку України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/58787.

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Ефективно функціонуючі банки спроможні акумулювати значні суми грошових ресурсів і за сприятливих умов інвестувати їх у виробничий сектор економіки, який є матеріальною базою економічного розвитку суспільства та зростання добробуту народу. В цьому контексті актуальною постає проблема банківської діяльності як специфічного об’єкта оподаткування, саме в Україні, оскільки неузгодженостей в оподаткуванні банківської діяльності більше чим достатньо.
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KALBÁČOVÁ, Lucie. "Analýza způsobů pořízení dlouhodobého majetku se zaměřením na leasing." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153562.

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This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the comp
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Huihung, Chiang, and 江惠紅. "A Study on the Back Tax Amount of the Non-profit Organization Income Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/81586667607086776749.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>101<br>The study aims to examine factors that affect the back tax amount of the non-profit Organization income tax by focusing on nonprofit entities registered in Taipei City as the subject by gathering nonprofit entities’ reconciled income tax declaration data from 2005 to 2009 using the multivariate regression model. The factual validation findings show that CPA-audited declaration cases tend to have a greater back tax amount when compared with general declaration cases, and that broaching form CPA-audited declarations, the performance on back tax audit b
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"Die belastinghantering van rente, buitelandse valuta en slegte en twyfelagtige skulde deur handelsbanke." Thesis, 2012. http://hdl.handle.net/10210/6981.

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M.Comm.<br>Due to uncertainties experienced while working for the South African Revenue Services and the fact that there are no specific sections in the Income Tax Act no. 58 of 1962 dealing with interest, foreign exchange and bad and doubtful debts of commercial banks there were a need to undertake a study. The study therefore undertakes an examination to determine if the existing sections of the Income Tax Act dealing with interest, foreign exchange and bad and doubtful debts are enough legislation to deal with the interest, foreign exchange and bad and doubtful debts of commercial banks. Th
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Bhagowat, Ershrin. "Analysing VAT on imported services in the financial service industry and the VAT treatment of banking income." Thesis, 2016. http://hdl.handle.net/10539/22137.

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University of the Witwatersrand, Johannesburg A proposal for a research report to be submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce<br>Value-Added Tax (VAT) on imported services in South Africa and the VAT treatment of banking income / products has been a contentious issue for a number of years in South Africa. South African companies, individual taxpayers, students and the South African Revenue Service (SARS) have difficulty to interpret whether section 7(1)(c) and section 14 of the Value-Added Tax
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Books on the topic "Bank income tax"

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Baxendale, Sidney Jay. Taxation of income in the West Bank: A guidebook for West Bank taxpayers. Amideast, 1988.

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(Firm), Matthew Bender, ed. California taxation: Personal income, and bank, and corporation tax laws. M. Bender, 1985.

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United States. Internal Revenue Service. Bank, post office, and library information guide. 7th ed. Dept. of the Treasury, Internal Revenue Service, 1996.

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Zhang, Tianjun, Xuming Lü, and Qingji Lin. Meiguo bao shui yu cai chan jie lu: Shen ru tan tao Meiguo hai wai zhang hu shen bao shi wu = US taxation and foreign asset reporting. Hafo ren chu ban you xian gong si, 2011.

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California. Legislature. Assembly. Committee on Revenue and Taxation., ed. Overview of California's income tax laws: The personal income tax & the bank and corporation tax : as enacted by AB 53 (Klehs) and SB 572 (Garamendi) of 1987, the California Tax Fairness, Simplification, and Conformity Act of 1987, and the SB 85 (Alquist) of 1986, California Unitary Reform, and modified by 1988 legislation. The Committee, 1988.

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Assembly, Canada Legislature Legislative. Bill: An act to confirm the navigation property and income of the Grand River Navigation Company, in the municipal corporation of the town of Brantford, and transfer to, and vest in the said corporation all the rights, powers, privileges and immunities, which were conferred upon the said company by its charter. Hunter, Rose & Lemieux, 2003.

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California. Task Force on California Tax Reform and Reduction. Building a better California: The tax reform component : report. The Task Force, 1994.

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Schiff, Irwin A. The federal mafia: How it illegally imposes and unlawfully collects income taxes : a shocking and comprehensive analysis with ways for fighting back. 4th ed. Freedom Books, 2003.

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Faig, Miquel. Stochastic dynamics of the firm's joint financial and investment decisions with loss carry-forward and carry-back. York University, Dept. of Economics, 1994.

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Faig, Miquel. Stochastic dynamics of the firm's joint financial and investment decisions with loss carry-forward and carry-back. Dept. of Economics, York University, 1994.

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Book chapters on the topic "Bank income tax"

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Beverly, Sondra G., Jennifer Tescher, Jennifer L. Romich, and David Marzahl. "Linking Tax Refunds and Low-Cost Bank Accounts to Bank the Unbanked." In Inclusion in the American Dream. Oxford University PressNew York, NY, 2005. http://dx.doi.org/10.1093/oso/9780195168198.003.0009.

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Abstract As chapters in this volume reveal, asset accumulation is increasingly viewed as an important, long-term antipoverty strategy. For the “unbanked”—those without a checking or savings account—asset accumulation is likely to be difficult. The unbanked are generally excluded from home ownership, a key route to asset accumulation. In addition, financial savings kept outside of formal financial institutions are less secure, are more susceptible to consumption pressures and temptations (Beverly, Moore, and Schreiner, 2003), and do not earn interest or tax benefits. National data suggest that
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Martins de Vilhena, Ana Luiza. "COMPENSAÇÃO E RESTITUIÇÃO ATRAVÉS DE TOKEN - UMA ALTERNATIVA DE JUSTIÇA TRIBUTÁRIA." In Direito atual em análise, vol. I. Iberojur Science Press, 2024. http://dx.doi.org/10.62140/almv842024.

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Abstract: The Tax Reform, sanctioned by the National Congress at the end of 2023 (Constitutional Amendment 132 of December 20, 2023), brought with it new prospects for tax refunds that had hitherto been little explored in Brazil. One of the most important innovations is the refund of amounts that exceed the 60% reduction in the tax rate levied on products listed in the basic food basket. The right to this refund goes exclusively to low-income families who buy items listed in the state or regional basic food basket. The way in which this refund will be carried out is still unknown, which is why
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Orszag, Peter, and Robert Greenstein. "Toward Progressive Pensions: A Summary of the U.S. Pension System and Proposals for Reform." In Inclusion in the American Dream. Oxford University PressNew York, NY, 2005. http://dx.doi.org/10.1093/oso/9780195168198.003.0013.

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Abstract The three tiers of retirement income and security are Social Security; private savings, accumulated by families and individuals in a variety of forms (e.g., bank accounts and mutual funds); and tax-favored retirement savings. The focus of this chapter is the final tier. Though the government tries to promote pension saving by offering a variety of tax incentives, pension coverage remains unevenly spread, especially among lower-income workers and employees in small businesses. Frustrated by the failure to raise overall coverage rates much above the present 50-percent level and concerne
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Goldberg, Fred. "The Universal Piggy Bank: Designing and Implementing a System of Savings Accounts for Children." In Inclusion in the American Dream. Oxford University PressNew York, NY, 2005. http://dx.doi.org/10.1093/oso/9780195168198.003.0015.

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Abstract The most challenging design issues relate to funding and distribution rules. With respect to funding, the choices are (a) a universal system funded through a 100-percent refundable tax credit (or direct government outlay) automatically provided to all eligible children, (b) a voluntary system funded through voluntary contributions encouraged by tax incentives, or (c) a hybrid system with both universal and voluntary features. Within the context of a voluntary system, a further fundamental design issue is the type(s) of tax incentives used to encourage contributions, for example, refun
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Alqatan, Ahmad, Raoudha Dhouibi, Najoua Talbi, and Muhammad Arslan. "Diversification, Ownership Structure, and Solidity of Banks in Era of Digitalisation." In Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-1678-8.ch007.

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Through the mechanics of contagion, bank failures not only cause economic agents to suffer financial losses but also cause the entire financial system to become unstable. As a result, the bank needs to safeguard itself against various threats. This study analyses the relationship between the diversification of banking activities and governance mechanisms while taking into account the concept of ownership structure in banking firms to explain the level of risk. The authors took the sample from 10 main Tunisian banks listed on the Tunis Stock Exchange for the period 2002 to 2020. The result of t
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Naimoğlu, Mustafa. "The Relationship Between Macroeconomic Variables and Economic Growth: A Research on Upper Middle Income Economies." In Teoriden Pratiğe Ekonomi Politikaları ve Dönüşümü I. Özgür Yayınları, 2023. http://dx.doi.org/10.58830/ozgur.pub293.c1265.

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This research delves into an extensive examination of the influence of Foreign Direct Investments (FDI), exports, tax revenues, domestic savings, and the labor force on the economic growth trajectories of 20 upper-middle-income economies. Spanning the period from 1990 to 2021, data sourced from the World Bank database were meticulously analyzed. Findings indicate that FDI, tax revenues, domestic savings, and the labor force exhibit predominantly positive impacts on economic growth, with FDI emerging as a significant driver due to its role in technology transfer, workforce training, and job cre
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Ardizinba, Adgur Amiranovich, Vadim Vladimirovich Novikov, Viacheslav Vladimirovich Novikov, and Larisa Semenovna Shakhovskaia. "New industrialization of Russia through new ways of attracting investments." In Economics and Law. Publishing house Sreda, 2023. http://dx.doi.org/10.31483/r-107261.

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Based on the analysis of specific legislative initiatives of the Ministry of Finance of the Russian Federation and the Russian Union of Industrialists and Entrepreneurs, it has been proved that the method of economic incentives for organizations with private capital to increase investment by changing the income tax rate depending on the share of reinvested profit is sharply inferior in terms of economic efficiency to the method based on changing the VAT rate. The shortcomings of the initiative (with &amp;quot;manual control&amp;quot;) of the Government of the Russian Federation to reduce the V
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Galbraith, John Kenneth, and James K. Galbraith. "The Price." In Money. Princeton University Press, 2017. http://dx.doi.org/10.23943/princeton/9780691171661.003.0009.

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This chapter examines the consequences of the panics that occurred in and after 1819, 1837, 1857, 1873, in a minor way in 1884, with great severity in 1893 and again in 1907, and of the stock market crash of October 1929. The late years of the nineteenth century and the first decade of the twentieth were a good time to be rich. For one, there was no income tax. Historians refer to these years as the Gilded Age, but they might as well be called the age of gold. The chapter considers recognizable constants in the panics of the latter part of the nineteenth century and the first decade of the twe
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Dell1, F. "Top Incomes in Germany Throughout the Twentieth Century: 1891–1998." In Top Incomes Over the Twentieth Century. Oxford University PressOxford, 2007. http://dx.doi.org/10.1093/oso/9780199286881.003.0009.

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Abstract This chapter aims at providing for the first time homogenous top income shares for Germany over the whole twentieth century. Using income tax data, we are able to trace top income shares back into the past as far off as 1891, when the first modern income tax was put into effect in Prussia. We can thus study top income shares series for a period longer than a century, beginning at a time when Germany was still in a phase of late industrialization. Being very similar to France (and indeed all continental European countries documented in this volume), Germany constitutes an appropriate c
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Matthias, Herdegen. "International Tax Law." In Principles of International Economic Law, 3e. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780198897835.003.0031.

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This chapter discusses the extent of the international tax law. It primarily revolves around the rules on taxation in cross-border contexts. National tax law reaches out to bases of taxation located abroad, while a State’s tax jurisdiction extends to foreign individuals who earn income or hold property within the State. The chapter elaborates on the key concepts of the world income principle that signifies an unrestricted tax liability covering all income or taxable assets, and double taxation that remains to be a central issue of international tax law. It also cites another contentious issue
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Conference papers on the topic "Bank income tax"

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Shibukov, A. A. "Impact of tax on bank deposit income." In International Research Conference on Technology, Science, Engineering & Management. Professional science, 2021. http://dx.doi.org/10.54092/9781794752917_17.

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Ivanov, Ionela. "Accounting and tax aspects for managing PayPal transactions in the IT sector." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.83.

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As PayPal has become an increasingly popular platform for online transactions, understanding the accounting and tax aspects of managing PayPal transactions has become crucial for businesses and individuals alike. When it comes to accounting for PayPal transactions, it is important to treat PayPal as a separate bank account. Businesses should record PayPal transactions separately from their main bank account, ensuring accurate tracking and reconciliation of income and expenses. Income derived from PayPal should be reported as part of the business's overall revenue in the appropriate tax filings
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Miloshoska, Danijela. "Rule of Law, Corruption, and Tax Revenue Performance." In 10th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eraz.2024.657.

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Tax revenue refers to the income generated by governments and serves as a critical funding source for public services, infrastructure development, and social welfare programs. While effective legal frameworks and enforcement mechanisms facilitate tax compliance, corruption undermines tax collection efforts, erodes public trust, and distorts economic activity. This study examines the relationship between the rule of law, corruption, and tax revenue performance in North Macedonia. Comparative analyses of the World Bank Governance Indicators – Rule of Law Index and Control of Corruption Index wer
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Harremi, Marsida. "The Tax System in Albania and Its Impact on the Investor. Comparative Analysis with Countries in the Region." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.2024.39.

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This study aims to empirically analyze the impact of different tax rates on the dynamics of investments at the macroeconomic level in Alba­nia. In this study, a comparative analysis will be carried out with some of the countries in the region. Countries such as Albania, Kosovo*, the Republic of North Macedonia, Montenegro, Bosnia-Herzegovina, and Serbia, which are part of the Balkans, have similarities regarding the tax systems and rates they apply to corporate profits, personal income, and consumption. These countries were chosen for the comparative analysis because of the similari­ty in hist
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Japarova, Damira. "Public-Private Partnership and Risk Management in Healthcare System." In International Conference on Eurasian Economies. Eurasian Economists Association, 2022. http://dx.doi.org/10.36880/c14.02612.

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The lack of financial resources in public health organizations of the Kyrgyz Republic requires the involvement of private sources of funding. Private sector involvement can take place in the construction and operation of hospitals, clinics, laboratories, and other health facilities. A prerequisite for public-private partnership is the joint financing of projects. At the same time, possible risks are shared between project participants. One of the risks is the risk associated with the unpredictability of demand for services. The emergence of partnerships that provide high-quality medical servic
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Ofiarski, Zbigniew. "Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.15.

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The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, d
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Johnson, Clark. "Supply-Side Arguments for Tax Reductions, 2017, 2025 or Beyond." In 6th World Conference on Business, Management, Finance, Economics and Marketing. Eurasia Conferences, 2024. https://doi.org/10.62422/978-81-970328-1-3-006.

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Tax policy is “on the ballot,” so to speak in the 2024 US Presidential election. Trump’s economic advisors are arguing for an extension of the rate reductions in the 2017 Tax Act, which some have deemed “supply side, as were the Reagan tax cuts during the 1980s. The economic argument for supply side tax rate reductions drew on a policy mix framework developed by Robert Mundell as early as 1962. Within that framework, the easy fiscal/ tight monetary policy solution was intended for circumstances of either pressure on reserves or the exchange rate (as during the Kennedy Administration) or of ser
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Lima, Rogerio S., Basil R. Marple, and Pierre Marcoux. "Thermal Gradient Behaviour of TBCs Subjected to a Laser Gradient Test Rig—Simulating an Air-to-Air Combat Flight." In ITSC2015, edited by A. Agarwal, G. Bolelli, A. Concustell, et al. ASM International, 2015. http://dx.doi.org/10.31399/asm.cp.itsc2015p0184.

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Abstract A computer-controlled laser test rig (using a CO2 laser) offers an interesting alternative to traditional flame-based thermal gradient rigs in evaluating thermal barrier coatings (TBCs). The temperature gradient between the top and back surfaces of a TBC system can be controlled based on the laser power and a forced air back-face cooling system, enabling the temperature history of complete aircraft missions to be simulated. An air plasma spray (APS) deposited TBC was tested and, based on experimental data available in the literature, the temperature gradients across the TBC system (Zr
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Reports on the topic "Bank income tax"

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Hanlon, Michelle, and Terry Shevlin. Bank-Tax Conformity for Corporate Income: An Introduction to the Issues. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11067.

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Arewa, Moyo. How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.026.

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This paper explores the potential benefits and risks to tax administrations of implementing central bank digital currencies (CBDCs), a digital version of national currencies that is gaining momentum worldwide. It outlines some of the key features of CBDCs and then considers their implications for tax administration in low- and middle-income countries (LMICs) generally. The emergence of CBDCs provides LMICs with a significant opportunity to improve financial inclusion, improve payment systems and increase tax collection. CBDCs provide greater transparency, security and traceability, which could
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Arewa, Moyo, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser, and Megan Campbell. How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.057.

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Developing countries are driving the emergence of central bank digital currencies (CBDCs) – digital versions of sovereign currencies issued by central banks. While CBDCs can potentially improve financial inclusion, improve payment systems, and increase tax collection in lower-income countries, they are also associated with a complex combination of operational and security risks. This research sheds light on the tax implications of CBDCs, including the potential risks and benefits of their implementation. It outlines some of their key features and considers challenges common to revenue authorit
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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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Akua Anyidoho, Nana, Max Gallien, Mike Rogan, and Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.012.

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The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the past decade; 47 per cent of the population of sub-Saharan Africa (548 million) had a registered mobile money account in 2020, with 29 per cent of those accounts representing active users (Andersson-Manjang and Naghavi 2021: 8). Among lower-income countries for which data is available, the average number of mobile money accounts is more than double the number of commercial bank accounts. In many lower-middle-income countries, mobile money usage is the same or
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Santoro, Fabrizio, Wilson Prichard, and Giulia Mascagni. Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.021.

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Tax administrations in Africa and, more broadly, low-income countries (LICs), are increasingly investing in advanced digital technologies, in an effort to build more effective, rules-based and efficient tax systems. Those efforts fit within broader government efforts towards e-government and the establishment of digital public infrastructures (DPI). 1 While these efforts to digitalise tax administration are multi faceted, affecting all aspects of administration, recent years have seen growing attention to the potential impacts of digital ID systems (DIS) and digital merchant payments (DMP), bo
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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Santoro, Fabrizio, Celeste Scarpini, and Stephen Okiya. The Potential of Digital ID Systems for Tax Administration: the Case of Ghana. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.011.

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Growing interest in building digital public infrastructure stems from the belief that robust digital identification systems (DIS) can drive significant development gains. Foundational DIS provide unique identifiers to manage identity data across public and private transactions (World Bank 2024). They enable governments to integrate data, facilitating improvements in taxation, public financial management, and social protection. In low-income countries (LICs) DIS can enhance taxpayer registration by linking individuals to verified IDs, reducing errors and reliance on self-reporting (Santoro, Pri
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Sokol, José Benjamín. Revisión de los Shocks en la Economía. USMA, 2023. http://dx.doi.org/10.37387/ipc.v11i1.345.

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The Panamanian economy performed spectacularly starting in 1989, growing at an average real rate of 6% per year for thirty years. It was the highest registered in the Latin American Region and one of the highest globally. In addition, important achievements were obtained that were not achieved in other countries inside and outside the region. The middle class expanded and strengthened. The general poverty level fell from 37.9% in 2000 to 21.5% in 2019, and the extreme poverty level from 21.9% to 10.0%, mainly due to transfers from low-income households. Income inequalities improved by reducing
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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