Relevant bibliographies by topics / Tax management of the bank

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

Academic literature on the topic 'Tax management of the bank'

Author: Grafiati
Published: 28 May 2022
Last updated: 29 May 2022

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Journal articles on the topic "Tax management of the bank"

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Hall, Curtis M., and Stephen J. Lusch. "Strategic Cost Shifting and State Tax Minimization." Journal of Management Accounting Research 30, no. 1 (February 1, 2017): 55–72. http://dx.doi.org/10.2308/jmar-51699.

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ABSTRACT In this study, we predict and find that multistate bank holding companies strategically allocate costs among their subsidiary banks to minimize tax. In particular, we find that high tax subsidiary banks report higher costs than low tax subsidiary banks within the same bank holding company. Additional tests provide evidence of cost shifting rather than operational differences among states. In particular, we find that high tax subsidiary banks of multistate bank holding companies report higher costs than single-state banks in the same high tax state. Our study provides a unique contribution to the cost allocation and tax management literature by directly linking tax reduction incentives to cost allocation and documenting an alternative type of state tax-minimization strategy in the banking industry. JEL Classifications: M41; H25; H71; G21.
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Hollingsworth, Danny P., and John T. Rose. "Tax Reform And Bank Asset Quality: Did 1986 Tax Law Changes Contribute To Banks Loan Problems?" Journal of Applied Business Research (JABR) 11, no. 4 (September 13, 2011): 15. http://dx.doi.org/10.19030/jabr.v11i4.5843.

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The escalation of bank loan losses in the mid/late 1980s, attended by a marked decrease in banking industry profits and an increase in bank failures, has raised numerous questions about the factor contributing to these events. The present study continues this inquiry by examining the effects of the Tax Reform Act of 1986 (TRA86) on the quality of banks assets in the late 1980s. Specifically, the study seeks to attribute changes in bank asset quality following enactment of TRA86 to 1) the two major provisions of the law targeted at banks, namely, interest expense allocable to tax-exempt obligations and the tax reserve for bad debts, particularly bad debts of large banks, along with 2) the pre-TRA86 level of real estate loans that were devalued by other provisions of the statute. Using alternative measures of asset quality, a single-equation regression analysis was applied to a sample of 205 large commercial banks. Empirical results indicate some linkage between TRA86 and changes in bank asset quality during the late 1980s, though not in all areas examined.
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Nasser, Haider Kathem, Ghaith Arkan Abdullah, and Mohammed Hashim Hammood. "The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange." Journal of Economics and Administrative Sciences 28, no. 131 (March 30, 2022): 223–37. http://dx.doi.org/10.33095/jeas.v28i131.2247.

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The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple regression model to find the effect between the research variables according to the equation of the LLP it model for a sample of three banks (the Commercial Bank of Iraq, the Bank of Baghdad, the Ashur International Bank) based on a time series extending from (2017-2020). The researchers reached the most important conclusions :The possibility of using the LLP it model on Iraqi banks to reveal the practice of profit management and there is a significant correlation between the net profit before tax and the provision for loan losses. The researchers recommended the most important recommendations: Conducting continuous tests to detect banks that practice earnings management for the purpose of reducing the tax base, the necessity of using modern tools and methods (LLP it) by the tax administration to limit the practice of profit management in order to reduce the tax base
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Godswill, Osuma, Ikpefan Ailemen, Romanus Osabohien, Ndigwe Chisom, and Nkwodimmah Pascal. "Working capital management and bank performance: empirical research of ten deposit money banks in Nigeria." Banks and Bank Systems 13, no. 2 (June 18, 2018): 49–61. http://dx.doi.org/10.21511/bbs.13(2).2018.05.

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Working capital management is germane for the success of the banking industry in Nigeria, especially the current state of the sector, which is engulfed with the effect of the global decline in oil price that has resulted in non-performing loans, deterioration of the bank asset quality, laying-off of staff amongst others. This is one of the reasons why the profitability of the banking sector deeply depends on the efficient management of a bank’s working capital. Therefore, the objective of this study is to examine how profitability of banks can be enhanced through the working capital management. To empirically carry out the analysis, panel data which consist of ten (10) deposit money banks in Nigeria for seven years (2010–2016) employing the panel fixed effect, panel random effect and the pooled OLS for the two models, which were used as proxies for bank profitability, which includes return on asset (ROA) and return on equity (ROE) to examine the best measure for bank profitability, with the indicators of working capital; net interest income, current ratio, profit after tax, and monetary policy rate. Results of the study showed that working capital management has a significant effect on the profitability of the selected banks and that return on asset is a better measure for bank profitability. Therefore, the study recommends that there should be a periodic review of the minimum capital base of the Nigerian deposit money banks so as to mitigate the effects of inflation and inculcate the consequence of time value of money, because the purchasing power of one (₦1) naira or one ($1) dollar today would not be sufficient to purchase what it can purchase today for tomorrow.
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Allen, David S. "Industrial Revenue Bonds: Tests Of The Bank Arbitrage Hypothesis, The Miller Hypothesis, And Segmentation Of The Tax-Exempt Bond Market." Journal of Applied Business Research (JABR) 11, no. 2 (September 21, 2011): 110. http://dx.doi.org/10.19030/jabr.v11i2.5881.

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This paper considers alternative hypotheses that have been set forth to explain the relative yields on taxable and tax-exempt securities: the Bank Arbitrage Hypothesis, the Corporate Tax-Rate Hypothesis, and the Market Segmentation Hypothesis. The empirical results indicate support for the Bank Arbitrage Hypothesis for short maturities, and the modified Corporate Tax-Rate Hypothesis for long maturities. They also indicate strong evidence of market segmentation among tax-exempt securities of differing maturities. Specifically, commercial bank demand for tax-exempt securities has a significant effect on the yield spread for short and intermediate maturities, but no such effect is observed for long maturities.
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Čeponis, Paulius, Marius Kušlys, and Tadas Šarapovas. "The Impact of Bank Tax on Lending Margin." Engineering Economics 32, no. 3 (June 30, 2021): 210–20. http://dx.doi.org/10.5755/j01.ee.32.3.27208.

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In February 2016, Poland implemented a bank tax paid by monetary financial institutions based on the assets of their balance sheets. Two years later, the same tax was proposed in Lithuania. Critics of the tax claimed that the tax burden in Poland shifted to customers by increasing the lending margin, and were this tax to be implemented in Lithuania, negative economic consequences would be likely. The aim of this paper is to estimate the potential impact of the bank tax on the lending margin in Lithuania by evaluating the case of Poland. Currently, research studies do not provide a definitive answer about the effects of bank taxation, mainly because various types of bank tax exist. Further research of the bank tax implemented in Poland could provide more information about the consequences of the bank tax applied to the assets of financial institutions. Also, a previous investigation of Poland’s bank tax was limited by a short time series. Currently, a more accurate analysis could be done by using data over a longer period of time. Following previous research, difference-in-differences estimation is used to evaluate the impact of the policy change and uses data from the period 2012 to 2020. The results of the analysis are significant and show that the bank tax had a positive impact on lending margins in Poland by an average value of 0.39%. The descriptive analysis of the Herfindahl index shows that the banking sector of Lithuania is highly concentrated, implying that the tax burden would be shifted to bank customers by increased lending margins. In this way, the banking sector in Poland managed to avoid paying the levy by shifting the burden onto consumers. The same outcome is to be expected in Lithuania. The findings of the paper suggest that Lithuania should consider alternative ways of taxation since increased lending rates could have a negative effect on the overall economy of the country.
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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 (October 1, 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 recognition to lower-taxed group members and away from higher-taxed group members. In addition, we find evidence suggesting that banks realize security gains and losses to manage both their own and their groups' financial statement earnings.
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Filipova-Slancheva, Atanaska. "Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context." Problems and Perspectives in Management 15, no. 2 (September 27, 2017): 509–16. http://dx.doi.org/10.21511/ppm.15(si).2017.04.

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The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition. It investigates the role of Organization for Economic Cooperation and Development (OECD) which developed Common Reporting Standard (CRS) and endorsed it in 2014. CRS is a framework for automatic exchange of tax information with the purpose to promote cooperation among various jurisdictions. For EU Member States, CRS is transposed by the amended EU Directive on Administrative Cooperation (DAC2). Bulgaria as a member state has transposed the Directive in the national law. This study examined automatic exchange of tax information (AETI) from Bulgarian perspective – historic development, legal framework, responsible and competent authorities and application of DAC2 and expectations for newly approved DAC3. In the study, Bulgarian financial institutions (banks) are examined, implementation status and how the challenge of AETI, including client information and data protection, are addressed. Primary data for banks are collected from publicly available sources (website of the respective bank), as company websites of top 5 Bulgarian banks were examined for information related to automatic exchange of financial information/tax information. Results show that major Bulgarian banks, within First Group in terms of assets, are initiating the process, internal due diligence and preparation for the new reporting requirements. General conclusion is that currently there are some critical issues to be addressed, new DAC3 might introduce higher challenges, as practical guidance is the solution.
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Anggia, Putri. "The Influence of International Tax Policy on the Indonesian Tax Law." Yuridika 35, no. 2 (December 26, 2019): 343. http://dx.doi.org/10.20473/ydk.v35i2.16873.

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By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access limitation of banking automatically that is necessary for taxation. The second, Indonesia has committed to international agreements of taxation which is obliged to fulfill the commitment. The commitment is to participate in implementing Automatic Exchange of Account Information (AEOI). Based on the policy, several managements and flow process around the banking area changed. Moreover as the customer bank are affected. The registration for the customer bank have been starting since 2018. By the earlier 2019, the progress of the administration needed to be checked and to be evaluated. This paper tries to discuss this issue based on the academic point of view. Data were obtained through library research. The library research was done by documentary study by collecting and analyzing selected laws and regulations, books, articles, journals and other documents which were relevant to the research. All datas were analyzed qualitavely. The implication of this research brings up a new idea about the theory of bank secrets. Initially, it is consisted of two theories, namely are absolute and relative. Despite of the two, there is a big affect in theory and academic knowledge about the validation of the agreement Indonesia government.
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Kingston, Geoffrey. "Dracula in Charge of the Blood Bank." Economic and Labour Relations Review 22, no. 3 (November 2011): 27–44. http://dx.doi.org/10.1177/103530461102200303.

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The Harmer—Henry pension and tax review resulted in an increase in the common value of the single rate of Age Pension and Disability Support Pension from 25 per cent to 28 per cent of male total average weekly earnings. It also recommended a Resource Super Profits Tax that would have initially taxed mining ‘rents' at 36 per cent, on top of the pre-existing 30 per cent federal taxonprofits. These recommendations represent two sides of the same coin: higher federal spending alongside higher federal taxes. The pension rise is likely to reduce participation in the labour force. The proposed tax rise would discourage mining activity as miners considered their options to delay or abandon projects. There is a lot to like at the level of detail in the Harmer—Henry package, but future efforts to reform our tax-transfer system should focus on promoting saving and investment, including investment in human capital.
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Dissertations / Theses on the topic "Tax management of the bank"

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Євченко, Н. Г. "Формування системи податкового менеджменту в банку." Thesis, Таврический национальный университет им. В. И. Вернадского, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62549.

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Євченко, Н. Г., Олена Анатоліївна Криклій, Елена Анатольевна Криклий, and Olena Anatoliivna Kryklii. "Формування функціональної моделі податкового менеджменту в банку." Thesis, Донецький національний університет економіки і торгівлі ім. М. Туган-Барановського, 2009. http://essuir.sumdu.edu.ua/handle/123456789/63580.

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В дослідженні визначено підходи та етапи формування функціональної моделі податкового менеджменту для банку
The article defined three organizational models of tax management of the bank, each with defined objectives and appropriate support.
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Євченко, Н. Г. "Організація податкового менеджменту в банку." Thesis, Дніпропетровський національний університет, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62252.

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У дослідженні запропоновано функціональну модель податкового менеджменту банку, яка передбачає реалізацію всіх інструментів податкового менеджменту та забезпечує оптимальне співвідношення податкового навантаження банку з показниками ефективності діяльності.
The study the functional model of tax management which foresees realization of all instruments of tax management is offered.
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Євченко, Н. Г. "Оцінка ефективності податкового менеджменту банку." Thesis, Донецький національний університет економіки та торгівлі ім. М. Туган-Барановського, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60678.

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В статті виділено три організаційні моделі податкового менеджменту банку, для кожної з яких визначені завдання та необхідне забезпечення. На підставі розрахунків, що були здійснені за статистичними матеріалами НБУ та ДПАУ, сформовано критерії та рекомендації щодо вибору організаційної моделі податкового менеджменту для кожної групи банків.
The article defined three organizational models of tax management of the bank, each with defined objectives and appropriate support. On the basis of calculations that were made for statistical materials , formed the criteria and recommendations for organizational choice model of tax management for each group of banks.
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Євченко, Н. Г. "Розвиток податкового менеджменту в системі управління діяльністю банку." Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/51395.

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Дисертація присвячена розробці науково-методичних підходів і практичних рекомендацій щодо формування та розвитку податкового менеджменту банку, враховуючи його взаємозв’язок з фінансовим менеджментом і вплив на ефективність діяльності банку. Dissertation is devoted to scientifically methodical approaches development and practical recommendations in relation to forming and development of bank tax management. Also his intercommunication with a financial management and influence on efficiency of bank activity are taken into account.
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Євченко, Н. Г. "Моделювання впливу податкового навантаження на ефективність діяльності банку." Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62153.

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У статті викладено науковий підхід до моделювання впливу податкового навантаження на показники ефективності діяльності банку на прикладі показників рентабельності активів шляхом побудови оптимізаційної економетричної моделі.
The article describes the scientific approach to modeling the influence of the tax loading on the parameters of the bank by the example of the profitability of assets and the tax loading on income tax of the bank by constructing an optimization model of profitability.
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Євченко, Н. Г. "Методичні підходи щодо моделювання впливу оподаткування на прийняття рішень у системі податкового менеджменту банку." Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/61024.

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В роботі розглянуто методичні підходи щодо моделювання впливу оподаткування на прийняття рішень у системі податкового менеджменту банку.
The paper discusses methodological approaches to modeling the influence of taxation on making decision in the tax bank management
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Saxena, Shveta, and Saideh Mousavi. "Basel II- Behöver regelverket modifieras? : En empirisk studie om riskhantering i en liten bank och en stor bank i Sverige." Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3869.

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Савченко, Тарас Григорович, Тарас Григорьевич Савченко, Taras Hryhorovych Savchenko, and Ю. Л. Білик. "Податковий контроль трансфертного ціноутворення в банках України." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82487.

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Банківська система на сьогоднішній день розвивається досить динамічно, особливо в умовах глобалізації світової економіки. Все частіше банкам необхідно шукати додаткові інструменти для управління ризиками. Тож на сьогоднішній день запровадження ефективної системи податкового контролю за трансферним ціноутворенням в банках є об’єктивно необхідністю.
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Jokipii, Terhi Katariina. "Bank capital management." Thesis, City University London, 2009. http://openaccess.city.ac.uk/11926/.

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The work undertaken in this study empirically explores the determinants of regulatory bank capital buffers, and how they influence bank decisions. Focusing on bank capital management under the Basel I framework, this thesis serves to address some of the concerns that have been voiced regarding the implementation of the new regulation (Basel II) and the broader economic effects that could result. In particular, the research chapters of this thesis examine the cyclical behavior of European bank capital buffers, the long run relationship between bank capital buffers and charter values, and the simultaneous adjustments of capital and risk. In each of the research chapters, we acknowledge the endogenous nature of the capital decision of a bank, and assume that banks will define an internally optimal probability of default (a function of risk and capital) to be managed over the long term. Adjustment costs, illiquid markets, together with the costs associated with a regulatory breach contribute as factors in a banks internal decision when setting a target capital ratio. Treating capital in this way, we note that it is the amount of capital held above the requirement that determines a banks attitude towards risk. Importantly, this work has shown that excessive risk taking is rarely a consequence of insufficient capital.
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Books on the topic "Tax management of the bank"

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Gula, Michelle. The art of tax efficiency in community banks. [S.l.]: Red Room Pub., 2007.

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Fengliang, Zhou, ed. Shang ye yin hang jing ji zi ben guan li tan suo yu shi jian. Beijing: Zhongguo jing ji chu ban she, 2008.

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Fengliang, Zhou, ed. Shang ye yin hang jing ji zi ben guan li tan suo yu shi jian. Beijing: Zhongguo jing ji chu ban she, 2008.

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Shang ye yin hang gai ge de tan suo yu shi jian. Beijing: Zhongguo jin rong chu ban she, 2002.

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McGill, Ross. Investment withholding tax: Best practice and strategies for intermediaries and investors. New York: Palgrave Macmillan, 2009.

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Min sheng shi wu zhang: Zhongguo shou jia min ying quan guo xing shang ye yin hang de tan suo yu shi jian. Beijing Shi: Zhongguo jin rong chu ban she, 2011.

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Assembly, Canada Legislature Legislative. Bill: An act respecting the sale and management of the public lands. [Quebec: Thompson, 2003.

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United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations. Abuse of structured financial products: Misusing basket options to avoid taxes and leverage limits : hearing before the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Thirteenth Congress, second session, July 22, 2014. Washington: U.S. Government Printing Office, 2014.

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Brown, Bill Penman. Offshore financial services handbook. Abington: Gresham in association with the Chartered Institute of Bankers, 1996.

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Assembly, Canada Legislature Legislative. Bill: An act for the regulation of insolvency, and the management and realization of estates under deeds of assignment. Quebec: Thompson, 2003.

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Book chapters on the topic "Tax management of the bank"

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Grabher, Laurenz. "Bessere Steueranreize für Banken." In Die Wirtschaft im Wandel, 49–52. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-31735-5_8.

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ZusammenfassungEigenkapital ist teuer. Daher haben die Banken einen Anreiz, beim Eigenkapital zu sparen, und finanzieren sich lieber mit Spareinlagen und anderem Fremdkapital. Mit geringeren Finanzierungskosten ist es leichter, den Kunden im Wettbewerb bessere Konditionen anbieten zu können. Die Besteuerung fördert die Verschuldung der Banken zusätzlich. Mit dem Zinsabzug wird das Fremdkapital steuerlich entlastet, das risikotragende Eigenkapital jedoch nicht. Das fördert die Verschuldung der Banken und Unternehmen und trägt zur Krisenanfälligkeit bei. Die Bankenregulierung will mit höheren Kapitalstandards die Eigenkapitalausstattung und damit die Krisenrobustheit des Bankensektors stärken. Da macht es wenig Sinn, wenn der Staat mit dem steuerlichen Schuldenanreiz das genaue Gegenteil tut.Martin-Flores, Jose und Christophe Moussu (2018), Is Bank Capital Sensitive to a Tax Allowance on Marginal Equity? Erscheint in: European Financial Management, doi:10.1111/eufm.12163.
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Huang, Weiwei. "Tax Management." In Built on Value, 363–71. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7507-1_14.

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Vignini, Stefania. "Tax." In Encyclopedia of Sustainable Management, 1–3. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-02006-4_888-1.

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Soguel, Nils. "Tax Power and Tax Competition." In Governance and Public Management, 273–90. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92381-9_16.

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Korcheva, Alexandra. "Tobin Tax." In Encyclopedia of Sustainable Management, 1–3. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_1028-1.

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McGill, Ross. "Strategic Management." In Investment Withholding Tax, 151–66. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230246850_8.

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Dewhurst, Jim, and Paul Burns. "Bank Finance." In Small Business Management, 187–200. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_10.

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Messenger, Sally, and Humphrey Shaw. "Recording Value Added Tax." In Financial Management, 84–92. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13080-1_9.

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Scott-Quinn, Brian. "Bank Liquidity Management." In Commercial and Investment Banking and the International Credit and Capital Markets, 121–33. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1007/978-0-230-37048-7_8.

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Zainudin, Rozaimah, Chan Sok-Gee, and Aidil Rizal Shahrin. "Bank risk management." In The Malaysian Banking Industry, 49–86. First Edition. | New York : Routledge, 2019. | Series: Routledge focus on economics and finance: Routledge, 2018. http://dx.doi.org/10.4324/9781351000512-3.

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Conference papers on the topic "Tax management of the bank"

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

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Mach, Maria. "TAL Rules Versus ECA Rules: an Attempt for Comparison in the Credit Management Context." In 2002 Informing Science + IT Education Conference. Informing Science Institute, 2002. http://dx.doi.org/10.28945/2528.

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Credits are the one of the most important functions in bank management, because, from one side, thanks to a good credit policy a bank can earn money, but from the other side, in the case of weak or wrong credit policy the bank can make substantial losses. Therefore in the field of credit policy management, intelligent information systems can be very helpful, as it is a complex and heterogeneous field, needing complex management and decision-making procedures. There exist many technical solutions aimed at helping the decision-makers in this field, from “traditional” ones, as databases, to more sophisticated tools, as for example expert systems, the main aim of which is to perform the analysis of applications for a credit, thus helping to make proper credit decisions. Credit management is closely related to time, in other words, the temporal aspect of credit management can be very clearly seen. Therefore while building intelligent systems in this area, it would be recommended to take this temporal aspect into account. The article concentrates on the question of searching and choosing an intelligent computer tool which would fulfil the above mentioned requirements, the toll which would help to make necessary credit analyses, to make proper credit decisions, taking into account the temporal aspect of credit management. Two solutions are discussed: TAL language and active databases. Some exemplary credit management rules are encoded both in the TAL language and in the form of ECA rules. Both kinds of rules are analysed and discussed, as well as their advantages and disadvantages.
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Ion, Amalia-Elena, and Denisa-Atena Costovici. "Innovation Policy and Artificial Intelligence in the Business and Economic Transformation of the European Freight Transport Industry." In International Conference Innovative Business Management & Global Entrepreneurship. LUMEN Publishing, 2020. http://dx.doi.org/10.18662/lumproc/ibmage2020/13.

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A knowledge-intensive company is one that employs 20% of its workforce in research and development, having to manage the unique and intellectual property of the company. The latter is part of a growth-oriented business culture, basing its operations on innovation, a factor that permits a series of advantages, including tax reliefs. Moreover, the business would, especially in the actual economic conditions, has to make use of artificial intelligence, with the scope of analysing data, employing learning algorithms for efficiency and effectiveness of operations and strategy, and predicting patterns, correlations and, ultimately, developing models and policy functions. Although, there are some constraints in the world of knowledge-intensive services, especially that of the freight transport industry, as well as in the usage and implementation of AI, consisting of the lack or limited availability of data, infrastructure limitations, data retrieval capacity, computer machine learning software etc., the advantages of using AI in the problem-solving operations of knowledge enterprises determines a client-oriented approach, the strategic concentration on the problem-solving and innovation system creation, with the simple utilization of knowledge for the generation of tangible and intangible values. The research question of the present paper collides between those concepts, and develops on the proposition of a model for the intensive usage of AI in the knowledge-intensive freight transport industry and the related policy decision-making. The article includes a regression analysis on a World Bank database correlating the logistics performance, air freight transport, and railway freight transport to economic, business, social and technology-related variables. The findings are congruent with the basic need for implementation within the freight industry of updated policy, business transformation, knowledge-intensive services and AI algorithms.
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"BANK AS A SPECIAL PARTICIPANT OF TAX RELATIONS." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-395/398.

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Apriliyan, Ricy, Estralita Trisnawati, and Herlina Budiono. "Tax-Saving Components on Tax Disclosures." In Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210507.041.

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Соколова, Альбина, Al'bina Sokolova, Сергей Соколов, Sergey Sokolov, Мария Бовдурец, and Marie Boudoures. "FORMS TAX RISK MANAGEMENT." In Topical issues of ensuring economic security in the Russian Federation in the digital economy. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/2308.

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The article presents the classification of tax risks existing in enterprises and ways to solve them. The main classification criteria of tax risks Consequences are revealed. The basic methods of tax risk management in the financial activity of the enterprise are defined. The character of influence of purposeful reduction of probability of emergence of risks and minimization of the negative consequences connected with process of the taxation and efficiency of the organization of risk management is defined.
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"PARTICIPATION OF THE BANK IN TAX OBLIGATION OF THE TAXPAYER." In Current Issue of Law in the Banking Sphere. Samara State Economic University, 2019. http://dx.doi.org/10.46554/banking.forum-10.2019-259/263.

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"Knowledge Management for tax Purposes and the Ethics of tax Evasion." In 20th European Conference on Knowledge Management. ACPI, 2019. http://dx.doi.org/10.34190/km.19.186.

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Kramarova, Katarina, Elena Gregova, and Stefan Cisko. "Changes In The Corporate Tax In Slovakia � Tax License." In The 8th International Scientific Conference "Business and Management 2014". Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2014. http://dx.doi.org/10.3846/bm.2014.033.

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Bashashkina, G. YU. "Military-economic interests, tax incentives and their impact on state tax system." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/sciencepublic-08-06-2020-12.

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Reports on the topic "Tax management of the bank"

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Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/k4d.2021.144.

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This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the burgeoning size of the literature base and the complexity of the mining sector in the DRC, this rapid review only provides a snapshot of the literature. It draws on academic, grey and donor literature sources. Some papers for further reading are highlighted. The report first provides a brief background discussion of general taxation in the DRC, the decentralisation process, and provincial public revenue management. The next section provides general information on the mining sector in the DRC, including the regulatory system and official duties, royalties and tax provisions. Section 4 goes into more detail about taxation and rent-seeking in the mining sector, touching on both large-scale mining (LSM) and artisanal and small-scale mining (ASM). The next section looks at smuggling of minerals in the DRC, with a focus on gold. Finally, some specific lessons learned were drawn from two World Bank projects and highlighted in the final section. Lessons and experiences from other mining-related projects are also highlighted throughout the report. Literature in French was not included in this rapid review, which may mean that some key documents were omitted.
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Frenkel, Jacob, and Assaf Razin. Exchange-Rate Management Viewed as Tax Policies. Cambridge, MA: National Bureau of Economic Research, July 1988. http://dx.doi.org/10.3386/w2653.

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

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Sialm, Clemens, and Hanjiang Zhang. Tax-Efficient Asset Management: Evidence from Equity Mutual Funds. Cambridge, MA: National Bureau of Economic Research, April 2015. http://dx.doi.org/10.3386/w21060.

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Haan, Matthew M., James R. Russell, John Kovar, Shelly Nellesen, Daniel G. Morrical, and Daryl R. Strohbehn. Effects of Grazing Management on Selected Stream Bank Characteristics and Stream Bank Erosion. Ames (Iowa): Iowa State University, January 2007. http://dx.doi.org/10.31274/ans_air-180814-1014.

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Haan, Mathew M., James R. Russell, John L. Kovar, Daniel G. Morrical, and Daryl R. Strohbehn. Effects of Grazing Management on Selected Stream Bank Characteristics and Stream Bank Erosion. Ames (Iowa): Iowa State University, January 2008. http://dx.doi.org/10.31274/ans_air-180814-879.

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Schijman, Agustina, Juan Manuel Puerta, Pablo Alonso, Maria del Mar Carpanelli, Nadia Ramirez Abarca, Maria Jose Hernandez, Claudia Figueroa, and Patricia Sadeghi. Comparative Evaluation: Review of Bank Support to Tax Policy and Administration, 2007-2016 . Inter-American Development Bank, October 2017. http://dx.doi.org/10.18235/0000833.

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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, August 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.
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Baughman, D. F., P. Hang, and C. S. Townsend. Waste Management Fault Tree Data Bank (WM): 1992 status report. Office of Scientific and Technical Information (OSTI), August 1993. http://dx.doi.org/10.2172/10159642.

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Schuster, Ervin G., Paul R. Beckley, Jennifer M. Bushur, Krista M. Gebert, and Michael J. Niccolucci. An analysis of PILT-related payments and likely property tax liability of Federal resource management lands. Ft. Collins, CO: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station, 1999. http://dx.doi.org/10.2737/rmrs-gtr-36.

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