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Journal articles on the topic 'Bank income tax'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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6

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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7

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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8

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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9

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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10

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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11

Justice Sunday, OGBARAGU,, and Dr (Mrs) T. N. Offor. "Taxation Policies and Profitability of Deposit Money Banks in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. IX (2024): 2298–314. http://dx.doi.org/10.47772/ijriss.2024.8090189.

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This study investigated the effect of taxation policies on the profitability of deposit money banks in Nigeria. The ex-post facto research design was employed to assess the effects over the period 2013 to 2022. The sample size comprised five major Nigerian banks (Zenith Bank, Access Bank, UBA, FCMB, and Fidelity Bank) selected using a non-probability sampling technique. Data were sourced from published audited financial statements available on bank websites, the Nigerian Stock Exchange, and the Federal Inland Revenue Service. Variables included ROA as the dependent variable, and Corporate Inco

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12

Al-Taweel, Mustafa Talaat Talib, and Houda BenMabrouk. "The Impact of Applying International Accounting Standards on the Tax Base: An Applied Study of a Sample Of Banks Listed on the Iraq Stock Exchange." Journal of Lifestyle and SDGs Review 4, no. 4 (2024): e03555. http://dx.doi.org/10.47172/2965-730x.sdgsreview.v4.n04.pe03555.

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Objectives: The study aimed to examine how international accounting standards affect the taxable base of Iraqi banks listed on the Iraq Stock Exchange. Methods: A stratified purposeful sample of 33 participants was selected, including top management from financial departments of the National Bank of Iraq, Commercial Bank of Iraq, and Bank of Baghdad, as well as accountants and auditors. Data was collected using a questionnaire and analyzed through SPSS software. Results: The findings indicated that accounting information provides essential financial and accounting data necessary for calculatin

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Hilendria, Anggun, Lalu Takdir Jumaidy, and D. Tiallurra Della Nabila. "ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN." Jurnal Riset Akuntansi Aksioma 19, no. 1 (2020): 89–108. http://dx.doi.org/10.29303/aksioma.v19i1.89.

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This study aims to determine the application of income tax accounting article 23 in the business activities of Mataram BTN Bank. The results of the study explained that Mataram BTN Bank has approved the payment of income tax article 23 on vehicle rental in accordance with applicable tax regulations and has recorded accounting for vehicle rental costs and taxes on vehicle rental, calculates tax on vehicle rental, tax payment and tax reporting.

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14

Sitompul, Zefanya Yohana, Sintje Rondonuwu, and I. Gede Suwetja3. "Withholding Tax System of Income Tax Article 4 Paragraph (2) on Lottery Prizes and Savings Interest at PT Bank SulutGo." Formosa Journal of Applied Sciences 3, no. 9 (2024): 3801–18. http://dx.doi.org/10.55927/fjas.v3i9.11438.

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In the current year, collection and self-remittance, and withholding are several ways of paying taxes. Article 4 paragraph (2) of Income Tax is a final tax. This study aims to determine the ways in which the tax revenue reduction system of article 4 paragraph (2) of PT Bank SulutGo applies to savings interest and lottery winnings. The main data source of this qualitative research is employee interviews at PT Bank SulutGo. Based on the research findings, 25% of lottery winnings are subject to income tax based on Article 4 paragraph (2) in accordance with PP No. 132 Year 200, and 20% of savings

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15

Ginting, Rasinta Ria, Galumbang Hutagalung, and Enda Noviyanti Simorangkir. "Pengaruh Earning Before Tax dan interest expense terhadap Net Income pada sektor Perbankan." Owner 8, no. 3 (2024): 3124–29. http://dx.doi.org/10.33395/owner.v8i3.2500.

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The research was conducted to comprehensively determine the effect of interest expense and earnings before tax on net income. This study uses a quantitative descriptive approach, with a population of SOEs engaged in financial services represented by PT Bank Rakyat Indonesia (Persero) Tbk. from several banks in Indonesia. The sampling technique uses a probability sample with a purposive sampling method. In addition, the sample data from this company were 20 from the last five years of PT Bank Rakyat Indonesia (Persero) Tbk's financial reporting. which includes Q1, Q2, Q3, and Q4 (Audited). Data

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16

ALI, ANDREW SIMON, UWAOMA IGNATIUS IRONKWE, and JOHNSONN NWAIWU. "Internet Payment System and Personal Income Tax Payment in Nigeria." GPH-International Journal of Business Management 06, no. 10 (2023): 315–33. https://doi.org/10.5281/zenodo.10066468.

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Tax revenue generation in Nigeria has faced significant challenges due to issues such as corruption, embezzlement, and the level of electronic payment literacy among users. This paper explores the relationship between the internet payment system and personal income tax revenue generation in Nigeria. Data spanning from 2012 to 2021, obtained from the Federal Inland Revenue Service, Prom ax, the Central Bank of Nigeria, and the National Bureau of Statistics, were analyzed using various statistical methods, including Ordinary Least Square Regression Analysis, Autoregressive Distributed Lag, co in

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17

Boziev, R. M. "Legal Regulation of the Professional Income Tax in Russia." Actual Problems of Russian Law 17, no. 9 (2022): 49–62. http://dx.doi.org/10.17803/1994-1471.2022.142.9.049-062.

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The paper is devoted to the analysis of issues related to the legal regulation of the professional income tax in Russia also often referred to as the self-employed tax. It is noted that one of the problems of the current legislation is the lack of a legally fixed concept of the self-employed. Based on the conducted research, it is concluded that the professional income tax is the only special tax regime that can be applied by individuals who are not individual entrepreneurs. The peculiarity of the professional income tax is manifested in the presence of such optional elements of the legal stru

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18

Sudak, Gennadiy, and Savchenko Yuliia. "Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine." Central European Economic Journal 8, no. 55 (2021): 378–89. http://dx.doi.org/10.2478/ceej-2021-0025.

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Abstract 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 anal

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19

Omodero, Cordelia Onyinyechi, Ebieri Jones, and Gbenga Ekundayo. "Corporate financing and taxation in an emerging economy." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 27–34. https://doi.org/10.14419/1ctxym56.

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The present study analyzes the effects of corporate financing arrangements on corporate income tax in Nigeria over the period from 1991 to ‎‎2023. It is a common practice for businesses to strategically plan their capital structures by leaning towards debt financing, to ‎lower their corporate tax liabilities. This situation poses a challenge, as the interest payments to creditors are tax exempt and ‎deductible finance expense before determining the taxable profits of companies. As a result, some entities find themselves with insufficient taxable ‎income after interest deductions, thereby limit

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20

Adegbie, F.F*1. Egwakhe A. J2. &. Ojutawo I. R3. "COMPANIES INCOME TAX VOLATILITY AND ECONOMIC GROWTH IN NIGERIA." INTERNATIONAL JOURNAL OF RESEARCH SCIENCE & MANAGEMENT 7, no. 4 (2020): 19–32. https://doi.org/10.5281/zenodo.3773721.

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This paper argued that economic growth is a progenitor of steady revenue generation through company income tax. The contradiction as evident in Nigeria is a derivative of less focus on income from taxes. Hence, the investigation of companies’ income tax volatility and economic growth in Nigeria from 1981-2017. Ex post facto research design was adopted. Data were obtained from certified sources;National Bureau of Statistics, Central Bank of Nigeria Statistical Bulletin and Federal Inland Revenue Services. Data were exposed to legal scrutiny by the appropriate regulatory agencies for valid

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21

Gbakoro, Neka-Oloo Serekara, Fyneface Nmecha Akani, and Gabriel Nkwazema Ogbonna. "Tax Compliance Expenditure and Personal Income Tax Generation in Nigeria." GPH-International Journal of Business Management 06, no. 11 (2023): 164–85. https://doi.org/10.5281/zenodo.10361226.

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<strong>The study evaluated the implication of tax compliance expenditure on personal income tax in Nigeria from 1981 to 2021. The study employed taxpayer education, law enforcement, technology adoption, taxpayer service, and legal support as proxies for tax compliance expenditures. Secondary data were collected from the Central Bank of Nigeria Statistical Bulletin and the Federal Inland Revenue Service annual report. The analytical techniques used include stationarity, Johansen's co-integration, error correction estimations, and Granger causality tests. The study observed that taxpayer educat

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22

Cheklaukova, Elena. "THE IMPACT OF INCOME TAX ON INTEREST ON DEPOSITS ON THE PROFITABILITY OF BANK DEPOSITS." Modern Technologies and Scientific and Technological Progress 2022, no. 1 (2022): 371–72. http://dx.doi.org/10.36629/2686-9896-2022-1-371-372.

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The article calculates the income tax payable on income from bank deposits on the example of three different ruble deposits. As a result, the relationship between the tax burden and the deposit amount was revealed

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23

Chaudhry, M. Ghafar. "The Theory and Practice of Agricultural Income Tax in Pakistan and a Viable Solution." Pakistan Development Review 38, no. 4II (1999): 757–68. http://dx.doi.org/10.30541/v38i4iipp.757-768.

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Pakistan has a history of taxing agriculture through the land revenue system. Being income and price inelastic, the replacement of the system with agricultural income tax is considered inevitable for meeting the financial needs of a growing national economy. In fact, under pressures from World Bank and International Monetary Fund (IMF), Pakistan introduced various variants of agricultural income tax in the past and in full during 1993 and 1996 respectively [World Bank (1999)]. However the introduction of agricultural income tax is a highly controversial issue in Pakistan, in government circles

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24

Susilowati, Wahyu Tri, and Baldric Siregar. "Urgensi Penilaian Kesehatan Bank dan Tax Avoidance pada Kinerja Keuangan Perbankan Syariah." Jurnal Akuntansi 14, no. 1 (2022): 138–52. http://dx.doi.org/10.28932/jam.v14i1.4477.

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This study aims to examine the urgency of assessing bank soundness and tax avoidance on the financial performance of Islamic banks in Indonesia. This study uses Commercial Islamic Banks registered with the Financial Services Authority (OJK) which releases financial statements for the 2015-2020 period with a total of 72 data. This study uses multiple linear regression analysis techniques. The sampling technique used in this research is purposive sampling. The results of this study prove that the financing to deposit ratio (FDR) and operating costs of operating income (BOPO) have a negative effe

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Mielczarek, Mikołaj. "Efekty fiskalne wprowadzenia podatku bankowego w Polsce." Ekonomia 26, no. 2 (2020): 123–43. http://dx.doi.org/10.19195/2658-1310.26.2.8.

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The article attempts to assess the fiscal effects of the introduction of a bank tax in Poland. From January 2016, a new public tax in Poland has been imposed on some financial institutions, including banks. Similar solutions are also found in some European Union countries. The aim of the article was to implement literature research and legal acts as well as empirical simulation. To accomplish the purpose of the article, literature research and legal acts, as well as empirical simulation were used. The simulation showed that the introduction of a bank tax gives beneficial fiscal effects for the

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26

Randjelovic, Sasa. "Estimating the impact of income tax on personal savings in Serbia: The two channels approach." Acta Oeconomica 66, no. 2 (2016): 261–81. http://dx.doi.org/10.1556/032.2016.66.2.4.

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This paper provides an empirical evaluation of the effects of income taxation on personal savings in Serbia, by taking into account both transmitting channels: the direct impact of capital income tax on the rate-of-return and the indirect impact of labour income tax on disposable income. The estimated elasticity of bank deposits to the rate of return of 0.3 and the estimated elasticity of employment income to a labour tax wedge of −0.38 suggest that income tax function aimed at minimising the efficiency losses should not considerably differentiate the tax burden on labour and capital income. W

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27

GURURAJ, M. V. "Comparative Analysis of Maryland Tax Structure: A Last Decade Review (2013-2024)." Journal of Research and Review in Accounting, Business & Finance Management 2, no. 2 (2025): 81–93. https://doi.org/10.5281/zenodo.14891948.

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<em>With a focus on income tax, property tax, and sales tax, this study looks at Maryland, USA's tax system over the last ten years (2013–2024). The study's goal is to look at how these taxes have changed over time and what that means for the state's economy and finances. Maryland is known for having a progressive tax system. Taxes are an important way for the state to pay for public services and infrastructure, like roads, schools, and hospitals. Income tax brackets didn't change much during the study period, but discounts and exemptions did change to represent changes in the economy an

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28

Fauzi, Achmad. "The Role of Ratio Profits as the Improvement of Realization of KPR BTN Credit in PT. BTN (Persero) Tbk." Integrated Journal of Business and Economics 2, no. 1 (2018): 31. http://dx.doi.org/10.33019/ijbe.v2i1.56.

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Mortgages are used as credit services provided by banks to customers who want a special loan to meet the needs in the construction of houses or home renovations that must be in accordance with the procedures that have been specified as a condition of completeness of KPR. Data collection methods in the preparation of this research is a qualitative research method with one case study in calculating the profit generated by Bank BTN (Bank Tabungan Negara) can be calculated by using the ratio. One of the ratios used is the profitability ratio. In the ratio of profitability, there are ratios such as

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Fauzi, Achmad. "The Role of Ratio Profits as The Improvement of Realization of KPR BTN Credit on PT. Bank Saving Country (Persero) Tbk." Integrated Journal of Business and Economics 2, no. 1 (2018): 31–38. https://doi.org/10.5281/zenodo.1165113.

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<em>Mortgages are used as credit services provided by banks to customers who want a special loan to meet the needs in the construction of houses or home renovations that must be in accordance with the procedures that have been specified as a condition of completeness of KPR. Data collection methods in the preparation of this research is a qualitative research method with one case study in calculating the profit generated by Bank BTN (Bank Tabungan Negara) can be calculated by using the ratio. One of the ratios used is the profitability ratio. In the ratio of profitability there are ratios such

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Emelenjor Austin, Onwughai,, Prof Musa J. Success, and Prof Mathias Ofili. "Corporate Income Tax and Financial Performance of Deposit Money Banks in Nigeria." International Journal of Research and Innovation in Social Science IX, no. IV (2025): 1662–76. https://doi.org/10.47772/ijriss.2025.90400122.

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This study examines the effect of Company Income Tax (CIT) on the financial performance (ROA) of listed deposit money banks in Nigeria, with a particular focus on the moderating role of Firm Size in the CIT-ROA relationship. The study population comprises all 43 deposit money banks as published on the Central Bank of Nigeria’s website as at April 26, 2024. A sample of twelve banks was selected using a purposive sampling technique. The study covers a fifteen-year period from 2009 to 2023, utilizing secondary data extracted from the audited financial statements of the selected banks. Employing e

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Mkonyi, Gasto. "The Effect of Corporate Income Tax on FDI Inflow in the Mining Sector in Tanzania." International Journal of Economics 7, no. 1 (2022): 26–61. http://dx.doi.org/10.47604/ijecon.1706.

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Purpose: Tanzania is one of the mineral-rich countries giving corporate income tax (CIT) concessions to encourage foreign direct investment (FDI). Tanzania's mining industry remains enticing to investors, owing to its expanding diversity. This paper assesses the impact of corporate income tax in the mining sector for the period of 1990 – 2020. The paper also sought to analyse the impact of other determinants of FDI namely, Political stability, Human capital and infrastructure on FDI inflow in the mining sector. Methodology: The study utilized secondary annual time series data collected f

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Seyed, Valiallah Mirhoseyni, Hossein Izadi Seyed, and Rahimi Abas. "Studying the Impact of Exchange Rate Fluctuations on Tax Revenues in Iran's Economy." International Journal of Management, Accounting and Economics 10, no. 1 (2023): 87–105. https://doi.org/10.5281/zenodo.7699086.

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One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings. In this regard, the current study has looked at the impact of currency rate changes on tax receipts in the Iranian economy from 1979 to 2018. The World Bank, the Iranian Statistics Center, and the Central Bank of the Islamic Republic of Iran's economic time series databases were used to extract the necessary data. To do this, the actual exchange rat

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Dr., Uchegbu Callista Ukamaka, Sagin Super O. Dr., and Judith Uchechi Okorocha. "Taxation Policy and Economic Growth in Nigeria." Journal of Global Interdependence and Economic Sustainability 4, no. 2 (2025): 34–47. https://doi.org/10.5281/zenodo.15387636.

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<em>The study examined the effect of taxation policy on the economic growth in Nigeria. The specific objective was to examine the effect of petroleum profit tax, company income tax and personal income tax on gross domestic product. This study adopted an ex-post facto research design. The data for this study were collected from the Central Bank of Nigeria (CBN) Statistical Bulletin, covering the period of ten (10) years, starting from 2014 to 2023. The data analysis for this study involved both descriptive statistics and inferential analysis. Descriptive analysis was employed to provide a summa

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34

Samokhvalova, Ksenia Vladimirovna. "Foreign experience in income taxation of companies." Налоги и налогообложение, no. 5 (May 2021): 51–68. http://dx.doi.org/10.7256/2454-065x.2021.5.36750.

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The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budge

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Etoama, P. E., F.N Akani, and G.N Ogbonna. "TAX REVENUE AND NIGERIAN ECONOMIC DEVELOPMENT (1994-2021)." GPH-International Journal of Social Science and Humanities Research 06, no. 07 (2023): 102–25. https://doi.org/10.5281/zenodo.8249010.

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<strong>Motivated by the rising budget deficit in Nigeria and the need for reinforced revenue sources in Nigeria, the study examined the implication of tax revenue on economic development in Nigeria over the period of 1994-2021. The study employed the human development index as measures of economic development and considered personal income tax, company income tax and value-added taxas tax revenue sources and inflation as mediating variable. Secondary data was employed from the annual report and repository of the Central Bank of Nigeria, the federal inland revenue services online report. The e

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E. OLUSUYI, AJAYI,, GIWA, B. AGBOLADE, OBAFEMI, T. OLUTOKUNBOH, ARAOYE, and F. EBUN. "IMPACT OF TAX STRUCTURE ON ECONOMIC GROWTH IN NIGERIA." International Journal of Social Sciences and Management Review 07, no. 03 (2024): 40–53. http://dx.doi.org/10.37602/ijssmr.2024.7303.

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This study examined the relationship among tax structure, poverty and economic growth in Nigeria. Specifically, this study investigated the impact of tax structure on economic growth in Nigeria. Secondary data sourced from Central Bank of Nigeria Statistical Bulletin, Federal Inland Revenue Services and WDI were used. The main explanatory variables are the tax structure variables which include personal income tax (PIT), value added tax (VAT), company income tax (CIT) and petroleum profit tax (PPT), while the dependent variable is economic growth. Augmented Dickey Fuller (ADF), Phillips-Perron

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Emudainohwo, O. B., and O. M. Ndu. "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach." Journal of Tax Reform 8, no. 2 (2022): 140–56. http://dx.doi.org/10.15826/jtr.2022.8.2.113.

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The paper aims to explore how the introduction of an electronic tax system impacts on economic growth in Nigeria. The neoclassical growth theory and Technology Acceptance Model (TAM) was used in the study. Based on diagnostic tests, Autoregressive Distributed Lag bounds test regression model was adequately created. The quarterly secondary data of Central Bank of Nigeria and tax statistics data were divided into two periods for analysis: from 2011q1 to 2015q3 pre-electronic tax period (pre-e-tax) and from 2015q4 to 2020q4 post-electronic tax period (post-e-tax). In pre-e-tax in the long-run, ed

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Budiarti, Wiwik, and Fadilah Dian Hidayati. "ANALISIS PERBANDINGAN PENDANAAN ASET TETAP ALTERNATIF LEASING DENGAN PINJAMAN BANK DALAM EFISIENSI PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PT CAHAYA GASDOM)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (2015): 94–102. http://dx.doi.org/10.34204/jiafe.v1i2.523.

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The amount of funds that must be prepared is the main reason for the company to chose an external source of funds to finance the procurement of its fixed assets. The fulfillment of funding requirements in the procurement of fixed assets can be done by way of lease (leasing) or by bank loans. Both of these funding sources to help companies without disrupting the operational activities of companies that need capital. This study aims to determine the differences present value cash outflow and how much the efficiency of the corporate income tax on fixed assets financing leasing aternatif with a ba

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Ayasi, Yahya, Reza Aulia, Marselina Marselina, Vitriyani Tri Purwaningsih, Prayudha Ananta, and Rizka Malia. "ANALISIS RASIO PAJAK TERHADAP KEBAHAGIAAN DI BEBERAPA NEGARA ASIA-AFRIKA." Jurnal Ekonomi dan Bisnis (EK&BI) 7, no. 1 (2024): 155. https://doi.org/10.37600/ekbi.v7i1.1384.

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The goal of this research is to examine how income and tax level affect the level of happiness in the nation that make up the Asian-African Conference. Using information from the World Happiness Report's happiness survey as well as tax and income per capita data from the World Bank, OECD, and IMF panel regression data analysis is the technique employed. The Asian-African Conference member nations' happiness index from 2015 to 2023 is the subject of this study. The happiness index is the dependent variable in this study, and the independent variables include tax ratio and income per capita. The

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Dewanti, Yopy Ratna, Bambang Hermanto, Rahayu Tri Utami, Setiawan, and Bakri. "PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP." SEPAKAT Sesi Pengabdian pada Masyarakat 3, no. 2 (2023): 57–65. http://dx.doi.org/10.56371/sepakat.v3i2.206.

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Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divide

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Jacob, Richard, and Rayyan Omar. "Impact of Corporate Income Tax on Economic Growth in Zanzibar." Rural Planning Journal 25, no. 2 (2024): 30–46. http://dx.doi.org/10.59557/rpj.25.2.2023.18.

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This study investigates the impact of corporate income tax on economic growth in Zanzibar from 1990 to 2021. The study employed Vector-Error Correction Model (VECM) to examine the long-run and short-run impact of corporate income tax on economic growth. On the other hand, Granger-Causality-Test was used to determine the causal relationship between the corporate income tax and Economic growth in Zanzibar. The study integrated variables such as corporate income tax, value-added tax, excise duty, and economic growth from the year 1990 to 2021. Data were obtained from the World Bank and TRA websit

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Fairfield, Tasha. "Business Power and Tax Reform: Taxing Income and Profits in Chile and Argentina." Latin American Politics and Society 52, no. 2 (2010): 37–71. http://dx.doi.org/10.1111/j.1548-2456.2010.00081.x.

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AbstractThis article examines efforts to increase taxation of highly concentrated, undertapped income and profits in Latin America in the aftermath of structural adjustment. Argentina has advanced further than Chile in two policy areas: corporate taxation, which taps firm-level profits; and tax agency access to bank information, which helps reduce income tax evasion. These outcomes are explained by drawing on the classic concepts of business instrumental power, which entails political actions, and structural power, which arises from investment decisions. In Chile, strong instrumental power rem

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Beatty, Anne, and David G. Harris. "Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes." Accounting Review 76, no. 4 (2001): 515–36. http://dx.doi.org/10.2308/accr.2001.76.4.515.

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In this study we examine whether banks owned by interstate multibank holding companies coordinate their security gains and losses to manage their tax, earnings, and capital management objectives. Specifically, we examine whether the realization of security gains and losses is related to the objectives of the individual bank, the consolidated group, or both. We find subsidiary banks manage their gain realizations not only to reduce their own state taxes, but also strategically to reduce their consolidated groups' tax expense. Specifically, members of consolidated banking groups shift gain recog

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Rohani, Siti, Yulfiswandi Yulfiswandi, Herman Eka Putra, and Herliyanti Sanjaya. "PERAN MANAJER TERHADAP KINERJA KEUANGAN PADA BANK RAKYAT INDONESIA TBK." Journal of Global Business and Management Review 4, no. 2 (2022): 83. http://dx.doi.org/10.37253/jgbmr.v4i2.7318.

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The research we conducted to analyze the role of managers in improving financial performance at PT. Bank Rakyat Indonesia Tbk. in 2017 to 2021. The population in this study is PT. Bank Rakyat Indonesia Tbk. The research method used is documents and literature. To measure financial performance here, researchers use ratio calculations, namely ROA (Return On Assets), ROE (Return On Equity), NIM (Net Interest Margin), BOPO. To find out the ROA (Return On Assets) ratio, net profit after tax and income is required. As for calculating the ROE (Return On Equity) net profit ratio needed after interest

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Ikechukwu, OKOH Francis, EDO Onome Christopher, AKHIGBODEMHE Emmanuel Justice, and EDEOGHON Innocent Osaremen. "Direct Taxes and Income Redistribution in Nigeria." GATR Global Journal of Business Social Sciences Review 9, no. 2 (2021): 182–96. http://dx.doi.org/10.35609/gjbssr.2021.9.2(8).

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Introduction - Income redistribution is central to the development of any nation. However, the issue of generating income and its redistribution in Nigeria has been challenging overtime, with the nation depending largely on oil with little consideration on other sources of income. Also, insufficient tax resources, tax collectors' illicit activities and a lack of awareness of the value of paying tax by taxpayers are some of the problems facing the country in terms of tax revenue generation. Objective - Our study therefore investigated the impact of direct taxes on income redistribution in the c

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Adesola, Adesola, and Wasiu Adebisi. "Testing the Causal Nexus Between Tax Revenue and Human Development in Nigeria." Scholars Journal of Economics, Business and Management 11, no. 01 (2024): 6–29. http://dx.doi.org/10.36347/sjebm.2024.v11i01.002.

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We examined the effect of tax revenue on human development in Nigeria in this study. To carry out this study, we use Companies’ income tax, petroleum profit tax, value added tax, and customs and excise duties tax revenue on per capita income for the period 1990 to 2021. Ex-post facto research design was employed for the study. Secondary data from the Central Bank of Nigeria (CBN) statistical bulletin, Federal Inland Revenue Service (FIRS) reports and the World Banks database was used. Several statistical and econometric techniques were applied to analyze the data. Findings from the study revea

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E., Appah, and Iweias S.S. "Taxes and Income Inequality in Nigeria: 1980 – 2020." African Journal of Economics and Sustainable Development 6, no. 1 (2023): 100–128. http://dx.doi.org/10.52589/ajesd-kknb1wp3.

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This study investigated the relationship between taxes and income inequality in Nigeria from 1980 to 2020. The specific objectives were to investigate the relationship between personal income tax and Gini coefficient, evaluate the relationship between company’s income tax and Gini coefficient, assess the relationship between petroleum profit tax and Gini coefficient, determine the relationship between capital gain tax and Gini coefficient, investigate the relationship between value added tax and Gini coefficient, evaluate the relationship between custom and excise duty and Gini coefficient fro

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Vržina, Stefan. "Banks as value-added taxpayers: A case of the Republic of Serbia." Bankarstvo 53, no. 2-3 (2024): 117–42. https://doi.org/10.5937/bankarstvo2403117v.

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Prior research on the taxation of the banking sector were primarily interested in corporate income tax. The issue of taxation of banks with value-added tax (VAT) is relatively neglected. Therefore, this paper examines the VAT status of commercial banks in the Republic of Serbia and the impact of tax regulation changes on their VAT status. In this regard, the research showed that all active banks in the Republic of Serbia are VAT payers: thirteen banks are monthly, while seven are quarterly VAT payers. Although most bank activities are VAT-exempt, some activities such as rental of deposit safe

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Andriati, Reny, and Andriatno Aan. "The Effect of Corporate Income Tax on Investment in Japan." Jurnal Ekonomi Dan Statistik Indonesia 2, no. 1 (2022): 65–72. http://dx.doi.org/10.11594/jesi.02.01.08.

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The purpose of this research is to analyse and examine the effect of corporate income tax on the investment in Japan from 1987 to 2016. It is an associative-causal research. The secondary data are taken form International Monetary Fund, International Financial Statistics and data files using World Bank. The hypotheses were tested by using the multiple linear regression analysis. The results of this research showed that, simultaneously, corporate income tax rate and interest rate have highly significant effect on investment. After the research is conducted and it was analysed with partial test,

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Titus, OKWU Andy, OGBEBOR I. Peter, and ATHORA Zion Afokoghene. "Tax revenue and employment level in Nigeria." Economics and Finance Letters 12, no. 2 (2025): 431–40. https://doi.org/10.18488/29.v12i2.4261.

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Employment levels are of concern in Nigeria, with unemployment and underemployment rates weakening the country’s economic performance and social order. The literature identifies employment levels among the key indicators of a country's economic health and agrees that the relationship between tax revenue (personal income tax, corporate income tax, value-added tax, petroleum profit tax) and employment levels is of interest to policymakers because taxation is critical in mobilizing funds for government investment. However, the effect of tax revenue on employment levels in Nigeria has remained con

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