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Journal articles on the topic 'Financial result before taxation'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t

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2

Titorenko, Semen Konstantinovich. "Legal regulation of taxation of income of individuals on transactions with digital financial assets." Юридические исследования, no. 4 (April 2023): 0. http://dx.doi.org/10.25136/2409-7136.2023.4.40507.

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The author discusses the features of the legal regulation of taxation of transactions of individuals with digital financial assets of the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital financial assets in the Russian Federation, when comparing the concept of digital financial assets and tokens. Public relations arising in connection with the turnover of digital financial assets are regulated by the CFA Law, while neither legislation nor law enforcement practice has determined whether the provisions of the CFA Law apply t

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3

Drogalas, George, Grigorios Lazos, Andras Koutoupis, and Michail Pazarskis. "Transition to IFRS: Financial statement effects and taxation at the construction industry in Greece." Risk Governance and Control: Financial Markets and Institutions 9, no. 1 (2019): 26–32. http://dx.doi.org/10.22495/rgcv9i1p2.

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This study evaluates the IFRS adoption on the financial statements and taxation of Greek companies at the construction industry in Greece, which are listed at the Athens Stock Exchange. The research computes the taxation amount paid and employs twelve accounting measures for the analysis of financial statements for the IFRS transition period (three years before and after their adoption in Greece). Regarding the taxation, the amount paid in the pre- to post-IFRS period was considerably decreased (about 28%). Regarding the examined accounting measures, the transition to IFRS lead to a deteriorat

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4

Syanti Dewi, Fransiska, Purnamawati Helen Widjaja,. "Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018." Jurnal Paradigma Akuntansi 3, no. 2 (2021): 603. http://dx.doi.org/10.24912/jpa.v3i2.11708.

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The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive

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Hamzah, Adnan, Muhammad Djafar Saidi, and Amir Ilyas. "THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME." Hang Tuah Law Journal 2, no. 2 (2018): 182. http://dx.doi.org/10.30649/htlj.v2i2.69.

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<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force ma

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KVASOVSKYI, Oleksandr, and Mykola STETSKO. "MODERN TRANSFORMATION AND PROBLEMATIC ASPECTS OF TAXATION OF THE FINANCIAL RESULTS OF INSURERS IN UKRAINE." WORLD OF FINANCE, no. 3(52) (2017): 19–33. http://dx.doi.org/10.35774/sf2017.03.019.

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Introduction. Today the problem of establishing an effective taxation technology of domestic insurers' financial results has not been finally solved. That technology would ensure achieving fiscal objectives of budget revenues improvement and the implementation of the regulatory capacity of the tax regime to enhance the development of the insurance market in Ukraine on the principles of transparency and legitimacy of the business. Purpose. The purpose of the article is critical analysis of recent transformations in the method of taxation of the financial performance of insurance companies in Uk

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7

Dmytryk, Olha, and Oksana Makukh. "ECONOMIC PRINCIPLES OF TAXATION: PROBLEMS OF DEFINITION AND EMBODIMENT IN THE TAX LEGISLATION OF UKRAINE AND THE EUROPEAN STATES." Baltic Journal of Economic Studies 6, no. 2 (2020): 32–38. http://dx.doi.org/10.30525/2256-0742/2020-6-2-32-38.

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Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the property of individuals and legal entities. At the same time, establishing the optimum level of taxation for both taxpayers and the state is an important factor for economic uplift, ensuring the balance of public and private interests in tax and legal regulation, under which there is a proper financial support for the performance of the tasks a

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8

Kalman, Botond Geza, Gabriella Loskorikh, and Gabor Pataki. "Modern caste system in taxation." Acta Academiae Beregsasiensis. Economics, no. 2 (December 22, 2022): 207–19. http://dx.doi.org/10.58423/2786-6742/2022-2-207-219.

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The article examines the modern dynamic development of taxation - one of the oldest forms of financial institutions. Taxes have existed since the very history of society. Their role is mainly to cover the financial costs incurred by the state in the performance of its public functions. Thus, they perform a redistributive function. Taxes are often considered as a form of forced alienation of the business entities results in favour of the state, and low levels of willingness to pay are common. One of the most likely reasons for this may be that the refund of taxes paid does not come immediately

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Dweikat, Zein F. Y. "Taxable Business Income in Palestine: Tax Treatment in Palestine for Depreciation Expense for Assets vs. Accounting Treatment According to International Accounting Standards." Journal of Advanced Research in Business and Management Studies 36, no. 1 (2024): 14–25. http://dx.doi.org/10.37934/arbms.36.1.1425.

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Accounting is the source of information that any facility's relevant body requires in order to make economic judgments because it arranges the facility's financial reports regularly. The administration, for example, benefits from financial accounting findings because it uses them to plan, direct, and supervise financial operations. Additionally, it oversees and decides on the affairs of lenders, investors, governmental organizations, and scientific research institutions [3] There is a need for unified accounting standards to govern measuring and releasing information whenever financial reports

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10

Sultony, Arief. "Urgensi Regulasi Eksekusi Pidana Denda di Bidang Perpajakan Pasca Undang-Undang Cipta Kerja." Wajah Hukum 5, no. 1 (2021): 212. http://dx.doi.org/10.33087/wjh.v5i1.391.

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Job Creation Law has removed Article 13 paragraph (5) and Article 15 paragraph (4) of General Provision and Tax Procedures (KUP) Law. The absence of these articles may result in state financial loss recovery in taxation cannot be recovered. This research will identify how the regulation on the execution of tax fines related to the recovery of state financial loss before Job Creation Law was enacted and the consequences of Job Creation Law implementation on state financial losses recovery caused by tax crime. By applying the normative legal method, this research will propose the solution to the

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11

Seliutina, Tatiana S. "Problems and Prospects of Taxation and Regulation of the Turnover of Digital Financial Assets and Cryptocurrencies." Russian Journal of Legal Studies (Moscow) 10, no. 1 (2023): 29–35. http://dx.doi.org/10.17816/rjls321180.

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The current increase in interest in investing in digital assets on the part of both companies and individuals is noticeable not only to researchers but also to government agencies. However, a product of this type appears and conquers the market much faster than clear rules of the game for participants in this market are formed. Different countries often have diametrically opposed assessments of transactions with digital assets, and some jurisdictions generally recognize them as illegal. The new legislation of the Russian Federation recognizes digital financial assets and outlines their charact

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12

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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13

Smyth, Diarmaid Addison, and Kieran McQuinn. "Assessing the sustainable nature of housing-related taxation receipts: the case of Ireland." Journal of European Real Estate Research 9, no. 2 (2016): 193–214. http://dx.doi.org/10.1108/jerer-01-2016-0004.

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Purpose The Irish fiscal position was significantly affected by the recent financial crisis. Budgetary surpluses quickly gave way to significant deficits post 2007, culminating into a lengthy excessive deficit procedure and entry into a formal EU/IMF assistance programme in 2010. Much of the deterioration in the public finances was caused by a sharp decline in property-related taxes because the Irish housing market rapidly contracted. In this paper, the authors quantify the extent to which disequilibria in the housing market can affect the tax take, finding significant implications over an ext

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14

Çelik, Mehmet Sinan. "The Impact of Capital Tax on Borsa Istanbul: Event Study Analysis." Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 27, no. 1 (2025): 145–60. https://doi.org/10.26745/ahbvuibfd.1528305.

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Abstract Rumors about changes in tax policies have the potential to have sudden and significant effects on financial markets. This study aims to analyze the effects of tax rumors on Borsa Istanbul (BIST). The study selects certain tax rumors as event days, and their impact on BIST is analyzed. The dates in question are June 4, 2024, which is the beginning of the rumors that the earnings from the transactions on BIST will be taxed, and June 13, 2024, when the postponement was announced. In addition to these days, November 30, 2023 is included in the analysis as a different tax rumor for control

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15

Duravkin, Pavlo. "Implementation of the Principles of State Innovation Policy and Ways of State Regulation of Innovation Activities in Financial Support of Innovation Projects." Law and innovations, no. 2 (42) (June 25, 2023): 121–28. http://dx.doi.org/10.37772/2518-1718-2023-2(42)-16.

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Problem setting. Innovative activity and the level of its support from the state have always been and are the key to sustainable economic and social development. The establishment of guidelines for financial, credit, and tax incentives in the principles of the state innovation policy and the ways of state regulation of innovation activity shows the extremely high importance of these mechanisms for the development of innovation activity. In this regard, it is very important to study such mechanisms, establish their essence and impact on the development of innovative activity. Taking into accoun

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Vasilyev, V. D., E. V. Vasilyev, and A. E. Sbitnev. "ANALYTICS FOR DETERMINING COMFORTABLE VALUES OF THE CONSTRUCTION FIRM PROFITS BASING ON EMPIRICAL ESTIMATED COEFFICIENTS." Scientific Review: Theory and Practice 10, no. 6 (2020): 1079–85. http://dx.doi.org/10.35679/2226-0226-2020-10-6-1079-1085.

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Profitability indicators are important elements that reflect the factor environment in forming enterprises’ profits. Therefore, they are mandatory when conducting a comparative analysis and assessing the financial condition of an enterprise. In addition, profitability indicators are used in the analysis of the enterprise management efficiency, in determining the long-term well-being of the enterprise, and can also be used as a tool for investment policy and pricing. By establishing the relationship between the amount of profit and the amount of invested capital, the rate of return can be used

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17

Goni, Yuvita M. F., and Novi Swandari Budiarso. "ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO." ACCOUNTABILITY 7, no. 01 (2018): 11. http://dx.doi.org/10.32400/ja.19072.7.01.2018.11-20.

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Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating incom

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18

АУЛОВ, Ю. Л., and Э. ИРАНКУНДА. "TAX EFFICIENCY OF USING OFFSHORE BUSINESS SCHEMES." Экономика и предпринимательство, no. 9(158) (November 18, 2023): 247–51. http://dx.doi.org/10.34925/eip.2023.158.09.044.

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В статье представлены результаты исследования возможности применения оффшорных схем в целях оптимизации налогообложения с помощью показателя степени влияния налогов на финансовые результаты деятельности предприятия как одного из показателей налоговой нагрузки. Предложенная методика позволяет определить, насколько сильно суммы уплачиваемых налогов в результате применения офшорных схем, уменьшают расчетную прибыль предприятия, полученную до уплаты всех налогов. Методику применения показателя степени влияния налогов на финансовые результаты деятельности можно использовать как в целях налогового а

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19

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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20

Tetiana, Brykova. "HOTEL AND RESTAURANT BUSINESS: TRENDS OF THE INDUSTRY IN THE CONDITIONS OF CRISIS PHENOMENA AND PROSPECTS OF POST-WAR DEVELOPMENT." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS I, no. 89 (2023): 53–67. http://dx.doi.org/10.34025/2310-8185-2023-1.89.04.

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ЕК О Н О МІКА ТА У П Р АВЛ І Н НЯ ПІ Д ПР И Є МС ТВА М И СФ ЕР И Г О С ТИ Н Н О С ТІ Випуск I (89), 202354 умовах війни: у лютому 2022 р. працювало менше 20% закладів ресторанного бізнесу, ситуація стабілізувалась у березні (відновили свою діяльність 38% закладів). Узагальнено наслідки пандемії COVID-19 та повномасштабної війни, що стали передумовами кризи у досліджуваній галузі. Наголошено, що перспективи діяльності галузі залежатимуть від фінансових, безпекових факторів, рівня ризиків, динаміки відновлення інвестиційних потоків; було узагальнено важливість залучення додаткових інвестицій на

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21

Nosyriev, Oleksandr, та Natalia Vlasova. "Вплив макроекономічних факторів на фінансові результати підприємств промисловості". Social economics 56 (23 березня 2019): 18–26. https://doi.org/10.26565/2524-2547-2018-56-2.

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Досліджено динаміку фінансових результатів до оподаткування підприємств промисловості України за 2005-2017 роки, виділено групу основних макроекономічних факторів й кількісно визначено ступінь та напрям їхнього впливу. Підтверджено дію механізму операційного левериджу на змінення фінансових результатів й на макроекономічному рівні. Простежено аналогічні тенденції у взаємозв’язку між динамікою фінансових результатів з такими факторними показниками, як динаміка реальних наявних доходів населення, капітальних інвестицій, експорту та імпорту. Встановлено взаємозв’язок між фінансовими р

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22

Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

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The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches

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23

Tsaruk, Nataliia. "Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness." Oblik i finansi, no. 3(105) (2024): 43–49. http://dx.doi.org/10.33146/2307-9878-2024-3(105)-43-49.

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In the conditions of reduction in the volume of state subsidies and tax benefits due to the redistribution of resources to finance the defence industry, Ukrainian and international grants have become almost the only available means of supporting domestic agribusiness. Lack of experience in accounting for grant funds is one of the problems faced by accountants of agricultural enterprises. After all, grants as an object of accounting are, to a certain extent, a novelty for many business entities in the agrarian sector of Ukraine. The purpose of the article is to reveal the methodical principles

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Nesterov, Konstantin, and Gennady Pryakhin. "JUSTIFICATION OF CAPITAL INVESTMENTS BASED ON THE ASSESSMENT OF LONG-TERM BUSINESS LOSSES AND THE STATE BUDGET FROM THE EXTERNAL FACTORS IMPACT." Bulletin of the South Ural State University series "Economics and Management" 18, no. 2 (2024): 146–55. http://dx.doi.org/10.14529/em240212.

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The article focuses on the problem of stabilization of the enterprise’s main activity into the manu-facturing sector in conditions of international instability. The paper aims to develop a methodology for assessing the expediency of investments in the creation of new industries from existing enterprises, based on a comparison with potential economic losses caused by the negative external economic factors impact associated with the imported supplies availability. The authors of the article tested the hypothesis about the possibility of fore-casting long-term business losses from the impact of t

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Chiladze, Izolda. "THEORETICAL AND PRACTICAL ASPECTS OF PROFITABILITY FACTORIAL ANALYSIS." Science and Studies of Accounting and Finance Problems and Perspectives 12, no. 1 (2018): 12–19. http://dx.doi.org/10.15544/ssaf.2018.02.

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Profitability is one of the fundamental directions of the financial stability of enterprises. Resources in nature are finite. Thus, the effective use of resources by each enterprise is of great interest to the public. The Profit is a means of expanding of production, of material incentives, of growth of investments and state revenue. Profit is also used by enterprises to finance employees’ awarding charitable and other programs. So, in order to make the enterprise profitable, it is important for owners, employed personnel, the state, and the whole society. Consequently, the research of the fac

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Shirinian, L., S. Boiko, and O. Tolstenko. "Tax burden of food industry companies of Ukraine." Ekonomìka ta upravlìnnâ APK, no. 1(181) (May 25, 2023): 87–101. http://dx.doi.org/10.33245/2310-9262-2023-181-1-87-101.

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The tax burden determines the payment of taxes by the market subject to various budgets and serves as the basis for verification by the State Tax Service. The corporate income tax rate, which is equal to 18% in Ukraine, is called normative. The effective tax rate can be determined from the standpoint of macroeconomic analysis of the tax burden for the industry and from the standpoint of microeconomic analysis of the tax burden for individual enterprises. It is relevant to study the effective tax burden of food industry enterprises, which form significant shares of GDP and tax payments in the c

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Datta, Y. "A Framework for Income, Inheritance, and Wealth Tax in America amid Increasing Income Inequality when the Richest are Leaving even the Rich Far Behind." Journal of Economics and Public Finance 9, no. 1 (2023): p89. http://dx.doi.org/10.22158/jepf.v9n1p89.

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Income inequality in America has run a full circle, and has now touched or even exceeded the dizzying heights of income recorded in 1928 before the Geat Depression of 1929.On the other hand, the middle class has beeon undergoing a relentless economic squeeze since 1974. The median family income has literally been stagnant for almost half a century.Stagnant incomes do not fully reflect the decline in the standard of living of most Americans. Facing job insecurity, rising health-care costs, the massive $1.75 trillion college loan debt, credit has become a palliative of the middle class to addres

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Murray, J. H. "TAXATION OF FINANCIAL ARRANGEMENTS —FURTHER DEVELOPMENTS." APPEA Journal 47, no. 1 (2007): 443. http://dx.doi.org/10.1071/aj06035.

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On 3 January 2007 the Minister for Revenue and Assistant Treasurer Peter Dutton released revised exposure draft legislation and explanatory material in relation to the taxation of financial arrangements that would ‘reduce uncertainties and distortions’. Further Mr Dutton said that:‘The reforms will lead to lower costs for financial activities conducted by business and result in improved competitiveness and great efficiency in the general operation of Australia’s financial markets.’This release followed a previous exposure draft released for consultation purposes during December 2005. Many chan

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Pesuth, Tamás. "Tax policy changes after the crisis. The rise of bank taxes." Society and Economy 37, s1 (2015): 157–72. http://dx.doi.org/10.1556/204.2015.37.s.10.

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Seldom does public attention follow taxation as it does now. As a result of the global economic crisis, due to the fiscal consolidations, taxation plays an increasingly important role within financial policy. The emergence and the extensive spread of taxes on the financial sector is one of the consequences of the global economic crisis. This paper deals with some theoretical connections of this change in taxation.

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Riak PhD, Gabriel Alier, and Dut Bol Ayuel Bill. "THE ROLE OF FINANCIAL INITIATIVE ON FINANCIAL PERFORMANCE." IJRDO - Journal of Social Science and Humanities Research 8, no. 11 (2022): 81–84. http://dx.doi.org/10.53555/sshr.v8i11.5375.

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Financial initiative, government policy related to taxation and public spending. Fiscal policy and monetary policy, which is concerned with money supply, are the two most important components of a government's overall economic policy, and governments use them in an attempt to maintain economic growth, high employment, and low inflation.J. Nogueira Martins (2009) Financial policy can be either expansionary or contractionary. It is expansionary or loose when taxation is reduced or public spending is increased with the aim of stimulating total spending in the economy, known as aggregate dem

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Kheladze, Lia. "THE TAX SYSTEM OF GEORGIA IN PANDEXIT PERIOD." Economic Profile 17, no. 1(23) (2022): 166–73. http://dx.doi.org/10.52244/ep.2022.23.13.

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The topic of the article ,,The Tax System of Georgia in Pandexit Period” is very important and significant, because taxes are one of the main subjects in economic relationship. Generally taxes can regulate the direction of Georgian economic and promote its rapid development. Following in the footsteps of covid pandemic, it has become necessary for the tax system to be appropriate/adequate to the new reality facing the country. From all these, lots of changes have been made and most of them are easing and loyal. Today we are in the period of the end of covid pandemic, thus it is very important

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Purnamawati Helen Widjaya, Nikomang Kandy Sani,. "ANALISIS PAJAK PENGHASILAN BADAN TERUTANG PADA PT. XXX TAHUN 2018." Jurnal Paradigma Akuntansi 2, no. 4 (2020): 1854. http://dx.doi.org/10.24912/jpa.v2i4.9382.

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The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018.

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BONDARENKO, Olha, Viktoriia KOZLOVA, and Anastasiia LEBEDIEVA. "Financial accounting and reporting of small business entities: the simplified tax system." Economics. Finances. Law 11, no. - (2022): 15–18. http://dx.doi.org/10.37634/efp.2022.11.3.

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This paper considers a simplified taxation mechanism used by small business entities. The state is most interested in the development of small businesses. Small enterprises create jobs, increase revenues to the state budget and fill market segments that are closed to large enterprises. The complexity of financial accounting and compliance with the rules of the general taxation system were an obstacle for many people to officially register as entrepreneurs. Aware of this, the government developed measures to detinize the work of self-employed persons, providing them with comfortable working con

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Botrup, Heinz-J. "Finanzmarktkrise und wirtschaftliche Entwicklung des deutschen Bankensektors." Vierteljahrshefte zur Wirtschaftsforschung 87, no. 3 (2018): 27–45. http://dx.doi.org/10.3790/vjh.87.3.27.

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Zusammenfassung: Der deutsche Bankensektor hat die weltweite Finanz- und Wirtschaftskrise, sieht man von den hoch spekulativen Großbanken und den geschäftsmodelllosen Landesbanken einmal ab, relativ gut überstanden. Auch das der Krise folgende Niedrigzinsniveau hat zwar im Zinsergebnis negative Spuren hinterlassen, dennoch konnte der gesamte deutsche Bankensektor von 2000 bis 2017 einen Jahresüberschuss vor Ertragsteuern in Höhe von fast 326 Milliarden Euro (jahresdurchschnittlich 18,1 Milliarden Euro) erzielen. Davon haben sich die öffentlichen Sparkassen mit gut 120 Milliarden Euro den größt

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Balandina, Anna S. "Current trends in the formation of tax payments for the oil and gas sector of the Russian Federation." Bulletin of the Far Eastern Federal University. Economics and Management, no. 2(82)2017 (August 4, 2017): 80–88. https://doi.org/10.5281/zenodo.819517.

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<em>The author reviewed current trends in the taxation of oil and gas resources. We describe advantages and disadvantages of two main approaches of the financial result taxation in the extraction of oil and gas - the tax on additional income and tax on the financial result. In conclusion, it is stressed that it is necessary to change the current instruction for calculating the cost of oil and gas, as well as on the reclassification of expenses, for the purpose of calculating the corporate income tax, according to the specifics of the oil and gas industry.</em>

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Suryani, Irma, Mohammad Ghufron AZ, and Dewi Astutty Mochtar. "Kajian Yuridis Mengenai Rahasia Bank Untuk Kepentingan Perpajakan." Bhirawa Law Journal 2, no. 1 (2021): 53–58. http://dx.doi.org/10.26905/blj.v2i1.5854.

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Legality for tax officers to know customer data, without having to get approval from Bank Indonesia, enough through the approval of the Minister of Finance is regulated by Law Number 9 of 2017 concerning Access to financial information for tax purposes. This research examines how the regulation regarding customer data information at financial institutions after the issuance of Law Number 9 of 2017 concerning Access to Financial Information for Taxation Purposes and how is legal certainty regarding bank secrecy after the issuance of Law Number 9 of 2017 concerning Access to Financial Informatio

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Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses

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Odusina, Ayokunle. "Corporate Taxation, Capital Investment Decisions and Firm Performance of Quoted Non-Financial Firms in Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 1, no. 2 (2023): 61–70. http://dx.doi.org/10.33003/fujafr-2023.v1i2.33.61-70.

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The study examined the effect of corporate taxation, capital investment decisions on firm performance. Ex-post facto research design was adopted using secondary source of data, 61 firms were purposively sampled from years 2012 to 2020 and data were obtained from the audited annual reports of selected firms. Panel Regression Analysis with fixed effects was adopted and the result showed that Positive and significant relationship was found to exist between CEP and ROA while GNC was negative and insignificant. Corporate tax was positively insignificant related to ROA. Also, there was insignificant

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Mgammal, Mahfoudh, and Ebrahim Al-Matari. "Dataset of companies’ profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts." F1000Research 12 (April 14, 2023): 405. http://dx.doi.org/10.12688/f1000research.132949.1.

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Company profitability is a crucial indicator that can be used for developing and sustaining trust in accounting information and, thus, inefficient capital markets. Companies with good financial statements' key indicators have a more extensive customer base and can diversify their revenue streams, making them more resilient to economic downturns. Assembling and managing taxes is a critical underpinning to protecting a country's financial intensity and developing a country's tax-system. VAT is a primary source of financial gain in developing nations, which differs from economic income in develop

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Gorbunova, Elena N. "TAX POLICY OF THE STATE IN THE OIL INDUSTRY AS AN INSTRUMENT OF ENSURING FINANCIAL SAFETY OF THE RUSSIAN FEDERATION IN THE PERIOD OF AN UNSTABLE ECONOMIC AND POLITICAL COUNTRY SITUATION." Yugra State University Bulletin 13, no. 1-2 (2017): 97–101. http://dx.doi.org/10.17816/byusu2017131-297-101.

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Oil extraction taxation in our country was and remains a subject of special discussion. This article deals with actual problems of the taxation of the entities of an oil sector in the conditions of financial crisis, the sanctions imposed against Russia and the low prices of oil are considered. The object of research are topical issues of the taxation of the oil industry, in particular the mechanism of the taxation of the added income of the oil companies. The main options of tax mechanisms offered by the Ministry of Finance of the Russian Federation and the Ministry of Energy of the Russian Fe

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Bilicka, Katarzyna, İrem Güçeri, and Evangelos Koumanakos. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses." American Economic Journal: Economic Policy 17, no. 2 (2025): 1–29. https://doi.org/10.1257/pol.20230109.

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We analyze the performance of firms that were differentially affected by an unexpected tax on dividends before the global financial crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to separately identify the policy announcement and implementation effects. We provide causal evidence for a sharp drop in dividends but zero change in equipment purchases. Treated firms accumulate investment goods that are likely to be owner-manager’s personal assets instead of productive capital. At a time of severe liquidity shortage, some of the funds

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Resmi, Siti, Reza Widhar Pahlevi, and Fran Sayekti. "Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta." Jurnal Siasat Bisnis 25, no. 1 (2021): 57–68. http://dx.doi.org/10.20885/jsb.vol25.iss1.art5.

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This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report th

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Konduktorov, A. S. "Redomiciliation of Foreign Companies in the Russian Federation: Assessment of the Aggregate Financial Result." Lex Russica, no. 3 (March 18, 2021): 71–81. http://dx.doi.org/10.17803/1729-5920.2021.172.3.071-081.

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The paper attempts to assess the fiscal, investment, and monetary repatriation results of the application of legislation on the redomicilation of organizations registered in offshore states to Russian special administrative regions. The study was conducted in the context of the fundamental adjustment of agreements on the avoidance of double taxation concluded with foreign countries, which began in the summer of 2020 on behalf of the President of the Russian Federation. In this regard, the results obtained are more promising than current. In the course of the study, comparative legal and statis

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SEREBRIANSKYI, Dmytro, and Dmytro BIRYUK. "PRIORITIES AND PREREQUISITES FOR THE IMPLEMENTATION OF TAXATION MECHANISMS FOR TRANSACTIONS WITH CRYPTOASSETS IN UKRAINE." WORLD OF FINANCE, no. 3(80) (2024): 53–65. https://doi.org/10.35774/sf2024.03.053.

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Introduction. The rapid development of crypto assets has led to a transformation in the structure and functioning of individual components of the financial system. On the one hand, new opportunities are opening up for transactions, when payments and other financial services become cheaper, faster, and more accessible. On the other hand, the active use of crypto assets creates problems for financial stability as a result of "cryptoization". Understanding and streamlining the processes of cryptoization requires a deeper study of this problem in order to develop tools to influence it. The purpose

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Smirnov, Dmitry, Olga Baklanova, Evgenia Sagalaeva, Alexey Zhukov, Elena Tereshchenko, and Kirill Dolgopolov. "Role of Legal Regulation in Preventing Corruption in the Market of Digital Financial Assets in the Context of Sustainable Development." Journal of Law and Sustainable Development 11, no. 5 (2023): e557. http://dx.doi.org/10.55908/sdgs.v11i5.557.

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Objective: The study considers the main trends in the legal regulation of cryptocurrency in different countries. The authors conduct a systematic analysis of the impact of digital financial assets on corruption. Method: The authors have analyzed legal acts and compared data from different countries to study the legal regulation of digital financial assets. Result: The authors have shown that there is no legal regulation of digital financial assets, in particular cryptocurrencies. There are no clear definitions and rules regarding these assets, which causes problems with taxation, money launder

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Stecenko, Inna, Andrey Surmacs, and Evelina Surmaca. "Financial Security of Commercial Banks in Modern Conditionsof Development of Global Economy." De Securitate et Defensione. O Bezpieczeństwie i Obronności 10, no. 1 (2024): 114–27. https://doi.org/10.34739/dsd.2024.01.06.

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The objective of the presented study is to assess the impact of additional taxation on the financial security of commercial banks. The authors shall formulate suggestions on a stable development of a banking industry, on the basis of the conducted analysis of the development of the banking system in European countries. Hypothesis – Imposing supplemental taxes on commercial banks shall not stimulate lending, but shall reduce banking financial security in a crisis situation in the economy. Study methods - When studying the development of the economic situation in 2007-2010, a method of historica

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Mates, Dorel, Adriana Puscas, Antonela Ursachi, and Eduard Ajtay. "The influence of accounting system regarding accounting and taxation of entities." Journal of Legal Studies 17, no. 31 (2016): 58–63. http://dx.doi.org/10.1515/jles-2016-0006.

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Abstract Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one. The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation. The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania ha

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He, Yong. "State intervention in land pricing and endogenous risk aversion." Journal of Economic Analysis 2, no. 4 (2023): 63–81. http://dx.doi.org/10.58567/jea02040004.

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This study explores the cause and effect of endogenous risk aversion in land pricing, where state intervention through taxation remains a general practice. Using a consumption-based asset pricing model incorporating taxation, it is shown that high taxation, due to the indexation effect, supporting land prices and reducing individuals' risk expectations, could lead to an endogenous decrease in risk aversion, which could result in market dysfunction because risk aversion plays a key role in the market mechanism. China, with its wholly state-owned land and the general use of land sales to cover f

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PODOLIANCHUK, Olena. "FEATURES OF ACCOUNTING AND TAXATION OF PROFITS OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1(59) (April 28, 2022): 136–54. http://dx.doi.org/10.37128/2411-4413-2022-1-10.

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The article examines the normative definition of the concept of «profit» and clarifies its various interpretations. A critical assessment of the essence of the characterized definition in scientific publications is made and the inconsistency of the terminological apparatus is determined. Different approaches to the interpretation of profit is explained by the fact that this category is defined from different points of view: from an economic, financial and accounting point of view. The functions of profit and its current role in financial support of business entities are revealed. Incounting th

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Rute, Abreu, David Fátima, and Marques Pedro. "Income Tax: an overview of the Portuguese situation." Estudos e Documentos de Trabalho da Escola Superior de Tecnologia e Gestão da Guarda 2003, EDT-01 (2023): 1–19. https://doi.org/10.5281/zenodo.8263488.

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Portuguese accounting regulation has undergone a significant change in the last year as result of the adaptation to European Union directives, to the statements of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In this paper, the authors describe the relationship, in general, between accounting and taxation and, in particular, between financial reporting and taxation, in Portugal, which were calculated independently until June of2001. Regression analysis ,was one of the steps used in the research methodology, which is a, statistical pro

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