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Journal articles on the topic 'Tax on withdrawn capital'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

NOSOVSKYI, А.А. "Analysis of the tax on withdrawn capital from the economic point of view and its impact on the service sector." Market Relations Development in Ukraine №2(213)2019 134 (March 29, 2019): 33–38. https://doi.org/10.5281/zenodo.2615898.

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Subject of research is the analysis of corporate tax on the economic point of view and its impact on the service sector. The purpose of writing an article is to analyze the tax on the withdrawn capital, its difference with the tax on profit. To analyze the essence of the tax on the withdrawn capital. Evaluate the advantages and disadvantages, the impact on business of Ukraine and the state as a whole. Methodology of the work – economic analysis and comparison of capital tax on foreign experience in order to identify its impact on the service sector, business, and the state as a whole. Th

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2

YADUKHA, S., and O. MATVIYCHUK. "CHANGING THE TAX SYSTEM – FOR OR AGAINST?" Herald of Khmelnytskyi National University. Economic sciences 284, no. 4 (2020): 209–13. https://doi.org/10.31891/2307-5740-2020-284-4-39.

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Currently in Ukraine there is a system of corporate income taxation. It fully complies with international standards. Corporate income tax – the main tax for legal entities, because it is the profit is the main purpose of any enterprise, and this tax can both restrain and stimulate its development. The idea of introducing a tax on withdrawn capital has been discussed in our society for several years. Many of the experts voice their arguments both for the introduction of such a model of taxation and against. And each of them has its own strong arguments. Let’s try to understand them and draw our

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3

Malyshkin, Oleksandr, and Anna Schulipa. "Tax on Withdrawn Capital: Accounting and Reporting Issues." Accounting and Finance, no. 4(86) (2019): 29–36. http://dx.doi.org/10.33146/2307-9878-2019-4(86)-29-36.

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4

Liashenko, V., O. Borodina, and O. Lishchuk. "Tax on Withdrawn Capital as a Special Regime for Stimulating Reinvestments in Industrial Parks of Post-War Ukraine." Economic Herald of the Donbas, no. 3 (69) (2022): 108–22. http://dx.doi.org/10.12958/1817-3772-2022-3(69)-108-122.

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The study of the article is devoted to the consideration of special regimes of tax incentives for the operation of the network of industrial parks in the post-war economic development of Ukraine. A study of the experience of implementing a tax on withdrawn capital as an experimental but effective one in neighboring countries (Baltic countries, Poland, Macedonia, Georgia, etc.) was conducted. Particular attention was paid to the study of the peculiarities of the use and modernization of the tax on withdrawn capital in Poland. An analysis of the advantages and disadvantages of its implementation

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PYROHA, S. S., and I. S. PYROHA. "Tax on Withdrawn Capital or Amnesty of Shadow Incomes." JOURNAL OF THE NATIONAL ACADEMY OF LEGAL SCIENCES OF UKRAINE 31, no. 3 (2024): 85–102. https://doi.org/10.31359/1993-0909-2024-31-3-85.

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Nechayeva, Iryna. "Tax Reform in the Context of European Integration Processes and the Crisis: Possible Results for Ukraine." Modern Economics 22, no. 1 (2020): 64–71. http://dx.doi.org/10.31521/modecon.v22(2020)-10.

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Introduction. Tax system reform should be built on the basic interpretation of taxes as a means of resources’ reallocation providing with social stability, economy stimulation, social goods’ production, etc. All of the taxes have merits as well as flaws. A typical tax system is a combination of different taxes which, in certain circumstances, requires reformation and modernization. Currently, European integration and crisis represent such circumstances for Ukraine. Meeting requirements and conditions of the EU allows fulfilling society requests and realization of the state commitments. All of

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7

Duggal, Rakesh, and Michael C. Budden. "Tax Code Change Impacts on the Practice of Corporate Finance." Research in Economics and Management 5, no. 3 (2020): p21. http://dx.doi.org/10.22158/rem.v5n3p21.

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Public Law No. 115-97 (initially introduced in the house as the Tax Cuts and Jobs Act or TCJA) passed by Congress in 2017 has significantly revised the Internal Revenue Code of 1986. Since taxes play an important role in financial decision-making, the TCJA will impact decisions in many areas of corporate finance, including capital structure and capital budgeting. By using S&P 500 data, this paper attempts to broadly estimate these impacts. The lower corporate tax rate under the new law reduces the corporate incentive to borrow to benefit from the interest expense tax shield. The lower tax

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ZHAM, Olena, and Yana SUKHOPER. "Comparative analysis of income tax and tax on the shown out capital: modern realities and prospects." Economics. Finances. Law, no. 5/3 (May 29, 2020): 12–16. http://dx.doi.org/10.37634/efp.2020.5(3).3.

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The paper is devoted to the characterization and analysis of income tax in Ukraine at the present stage, as well as the issue of the level of tax burden, the level of all revenues to the state budget of Ukraine and all issues and problems associated with its management. The authors also examined the prospects for reform of this tax, its transformation into a tax on the withdrawn capital in the conditions of losses for enterprises and a decrease in economic indicators in general. The paper provides a comparative analysis of these two taxes and analyzes the impact of such a reform on the economy

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Viietska, Olesia. "Modern trends in corporate income taxation: perspectives of the withdrawn capital tax." Economy of Industry 2, no. 82 (2018): 24–49. http://dx.doi.org/10.15407/econindustry2018.02.024.

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10

Rose, Manfred, and Daniel Zöller. "Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen." Perspektiven der Wirtschaftspolitik 13, no. 3 (2012): 214–38. http://dx.doi.org/10.1111/j.1468-2516.2012.00386.x.

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AbstractThe article deals with the development of a new model for taxing personal capital income and business profits incorporating elements of a (lifetime oriented) ACE system and of a traditional system of capital income taxation. This new approach adheres to decision neutrality at the enterprise level while taking into account both international competitiveness of company taxation and the requirement to meet the redistribution goal of the government. Neither a purely consumption based tax system nor the traditional tax system is capable to meet these requirements in a similar way. The disti

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Kostornoi, Serhii, Olena Yatsukh, Volodymyr Tsap, et al. "Tax Burden of Agricultural Enterprises in Ukraine." Agricultural Engineering 25, no. 1 (2021): 157–69. http://dx.doi.org/10.2478/agriceng-2021-0013.

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Abstract Agriculture is one of the leading sectors of the Ukrainian economy, and the state pays special attention to its development. One of directions of the state’s support for agriculture is implementation of tax preferences due to which agricultural enterprises have a lower tax burden. The optimal level of the tax burden is an important factor in ensuring the positive dynamics of business activity in agriculture, as well as socio-political stability. The objective of the article is to determine the impact of recent changes in the Ukrainian tax legislation on the tax burden of agricultural

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12

Podra, Olha, and Khrystyna Stambulska. "Offshore jurisdictions as a tool of minimization of tax burden." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2022, no. 1 (2022): 167–76. http://dx.doi.org/10.23939/smeu2022.01.167.

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The importance of offshore jurisdictions as a tool to minimize the tax burden is researched in the article. The main reasons for the emergence and development of offshore zones, which include money laundering, reducing tax pressure, protection and increase of assets, optimization of transaction costs, lack of bureaucracy and over-regulation, risk management are analyzed. Thus, the main purpose of the emergence and development of offshore jurisdictions is a certain disagreement between the state, which seeks to fully control the financial situation within national borders, and citizens who do n

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NAZARENKO, Y. A. "TAX ON THE WITHDRAWAL OF CAPITAL AS A MECHANISM TO INCREASE THE CAPITALIZATION LEVEL OF ENTERPRISES." Economic innovations 21, no. 2(71) (2019): 83–90. http://dx.doi.org/10.31520/ei.2019.21.2(71).83-90.

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Topicality. Increasing the level of capitalization of the economy is of strategic importance for Ukraine, since market transformation in Ukraine is inherently capitalization of the economy. All this necessitates further investigation of the mechanisms of capitalization of enterprises, including tax mechanisms.Aim and tasks. Analyze tax on the withdrawal of capital and experience of its use in Estonia, identify its benefits and potential risks, propose improvements to its legislative support.Research results. The corporate income tax system is designed in such a way that dividends can be paid e

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Dziuba, O. M., та O. I. Gutsalyuk. "TAX ON CAPITAL WITHDRAWAL IN LIEU OF PROFIT TAX: WНAT TO EXPECT". National Transport University Bulletin 1, № 44 (2019): 65–72. http://dx.doi.org/10.33744/2308-6645-2019-2-44-065-072.

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15

Polezharova, L. V., and A. B. Berberov. "International Capital Flow Taxation within the Context of Companies’ Investment Strategies Factors: Developing Countries’ Experience." Economics, taxes & law 12, no. 4 (2019): 132–42. http://dx.doi.org/10.26794/1999-849x-2019-12-4-132-142.

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The subject of the research is taxation tools for regulation international capital flows of MNCs and instruments of taxation base dilution counteraction used by some countries. The purpose of the work is regularity revelation of combination the mentioned above tools in developing countries that are potentially locomotives of the world economic development — Brazil, China, India, Mexico, Russia. It is determined that present-day international taxation in these jurisdictions is based on the same instruments as in the developed countries, but it has its own specificity corresponding with the nati

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16

Mamontova, Nataliya, and Mariia Tataryn. "IT SECTOR TAXATION IN UKRAINE: FEATURES AND CURRENT TRENDS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 32(60) (2024): 95–101. http://dx.doi.org/10.25264/2311-5149-2024-32(60)-95-101.

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In recent years, the information technology (IT) sector has experienced significant growth, increasingly contributing to the export structure and GDP of Ukraine. As of 2022, the IT sector’s contribution to the country’s GDP reached 3.5%. This development raises crucial considerations regarding business taxation within the sector. Taxation is influenced primarily by the business entity’s form, either as a legal entity or an individual, and the selection of the appropriate Ukrainian Classification of Economic Activities (KVED) code. Incorrect KVED classification can result in a 15% fine on incom

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17

LUNINA, Inna, and Olena BILOUSOVA. "REFORMING THE CORPORATE INCOME TAX IN THE CONTEXT OF ENSURING THE SUSTAINABILITY OF PUBLIC FINANCES." Economy of Ukraine 2018, no. 7 (2018): 46–58. http://dx.doi.org/10.15407/economyukr.2018.07.046.

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To ensure the long-term sustainability of Ukraine’s public finances under conditions of a high level of public debt and significant payouts for its servicing, formation of prerequisites for economic growth and tax revenues of the state is required. The problem aspects of the corporate income tax in Ukraine are researched. Attention is focused on shortcomings of legal regulations of the tax base definition, which resulted in a significant reduction of budget revenues from corporate income tax, as well as their share in the total amount of revenues and mandatory payments of the general governmen

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18

Rokhlin, Dmitry B., and Gennady A. Ougolnitsky. "A Simple Model for Targeting Industrial Investments with Subsidies and Taxes." Mathematics 12, no. 6 (2024): 822. http://dx.doi.org/10.3390/math12060822.

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We consider an investor, whose capital is divided into an industrial investment xt and cash yt, and satisfy a nonlinear deterministic dynamical system. The investor fixes fractions of capital to be invested, withdrawn, and consumed, and also the production factor parameter. The government fixes a subsidy fraction for industrial investments and a tax fraction for the capital outflow. We study a Stackelberg game, corresponding to the asymptotically stable equilibrium (x∗,y∗) of the mentioned dynamical system. In this game, the government (the leader) uses subsidies to make incentives for the inv

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19

Bae, Seongho. "Current Issues on the Shareholder Taxation System and Tax Law Amendments." Korean Accounting Information Association 42, no. 1 (2024): 27–47. http://dx.doi.org/10.29189/kaiaair.42.1.2.

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[Purpose] The distribution of company property to shareholders has become smoother since the revision of the Commercial Act in 2011, including allowing reserve reduction dividends. However, the related shareholder taxation system still needs to be revised. The purpose of this study is to improve the shareholder taxation system in case of reserve reduction dividends, paid－in capital increase, and capital reduction. with awareness of the problem that the shareholder taxation system is inadequate. As a result, this study aims to propose a realistic tax law amendment. [Methodology] Analysis

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20

Hobela, Volodymyr. "Economy offshoring in the national economic security." Scientific Horizons 23, no. 12 (2020): 109–20. http://dx.doi.org/10.48077/scihor.23(12).2020.109-120.

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This study considers the features of modern development of economic systems – intensification of offshoring of economy, which forms the relevance of the study. The purpose of the study is to perform a theoretical analysis of offshoring, to establish its impact on the national economic security and to develop ways to de-offshoring the economy. The methodological basis of the study were general scientific and special methods of cognition, including methods of dialectical cognition, theoretical generalisation and abstraction, methods of economic and statistical analysis, induction, deduction, and

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21

Stoliarchuk, Ya, V. Tokar, G. Turolev, L. Vodianka, and T. Shterma. "OFFSHORE ECONOMY TENDENCIES AND CHALLENGES: CASE STUDY OF UKRAINE." Financial and credit activity problems of theory and practice 4, no. 39 (2021): 335–48. http://dx.doi.org/10.18371/fcaptp.v4i39.241325.

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Abstract. The paper aims at disclosing the nature of offshore tools used for the withdrawal of capital from Ukraine, as well as suggesting measures to be undertaken by Ukrainian authorities to improve the current situation. The authors apply comparative analysis to find the data discrepancy between State Statistics Service of Ukraine and Eurostat on export-import operations between Ukraine and the EU to determine the volumes of tax evasion and avoidance in Ukraine. The article states that dynamic internationalization of financial and economic operations of Ukrainian business entities in recent

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22

Garkushenko, Оksana, and Olha Kuvaldina. "Problems and the future of corporate income tax and VAT in the conditions of digitalization." Economy of Industry 3, no. 95 (2021): 52–69. http://dx.doi.org/10.15407/econindustry2021.03.052.

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Globalization and digitalization lead to significant changes in society and economy, including the field of taxation. Moreover, the efforts of governments of many countries are aimed at implementing measures to combat profit shifting and ensure that budget revenues from corporate income tax and VAT are received in the proper amount. The article analyses main problems of corporate income tax and VAT, possible ways to solve them in near and distant perspectives. With regard to respective taxes, the main aspects of combating tax base erosion and tax evasion with the use of new digital methods, an

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23

Zimnoch, Krystyna. "Capital Accumulation in a Region. Cooperatives Versus Foreign Direct Investments." Ekonomia i Zarzadzanie 8, no. 3 (2016): 15–24. http://dx.doi.org/10.1515/emj-2016-0020.

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Abstract The main aim of this article is to demonstrate the ability of cooperatives to create internal resources of a region through foreign direct investments and the creation of financial, physical, human, and social capital. It concerns the comparing and emphasizing of the stability of resources created in a region by these forms of action. In order to demonstrate the stability of internal resources of a region, generated through foreign direct investment, a research was conducted involving the analysis of the rankings of the largest foreign investors in Poland, statistical data from the Ce

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Nerudová, Danuše, and Petr David. "Practical aspects of value added tax in the agricultural enterprises in the EU." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 115–24. http://dx.doi.org/10.11118/actaun200755060115.

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Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states – Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of

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25

Telnova, Hanna, Maryna Petchenko, Serhii Tkachenko, Tamara Gurzhiy, and Serhii Pyrohov. "FACTORS OF VENTURE CAPITAL INVESTMENT ACTIVATION." Financial and credit activity problems of theory and practice 2, no. 43 (2022): 46–52. http://dx.doi.org/10.55643/fcaptp.2.43.2022.3591.

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The relevance of the topic consists in the fact that due to limited start-up capital, high risk and uncertainty about profitability, lack of experience and, consequently, a positive credit history, venture capital is recognized as the main source of financing the development of many companies in the early stages. The purpose of the paper is to prove the hypothesis of the determining influence of fiscal factors of stimulation of research and development and a set of stable economic and political preconditions for expanding the presence of venture capital in the country. Based on the data of twe

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TSYGANKOV, ALEXANDER YU, and LINARA M. BATTALOVA. "THE WITHDRAWAL OF REVENUE (TAXES) TO LOW TAX JURISDICTIONS OF EU COUNTRIES AS A FACTOR AFFECTING THE ECONOMIC SECURITY OF THE STATE." Economic Problems and Legal Practice 21, no. 1 (2025): 33–38. https://doi.org/10.33693/2541-8025-2025-21-1-33-38.

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The article investigates the impact of low tax jurisdictions certain countries in the European Union on the economic security of the state. The author analyzes the relationship between the tendency to withdraw revenue to low tax jurisdictions and the tasks of ensuring the sovereignty of the state, including fiscal risks of states. Based on the definition of tax jurisdiction as the power under national legislation to impose tax levies through its fiscal authorities, the authors discuss the essence of this concept and its relationship to the tax liabilities of individuals and legal entities. The

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Padalkin, V. Yu, G. N. Strukov, A. M. Prygunkov, and L. I. Churikov. "The impact of tax planning on the level of economic security of the company." Proceedings of the Voronezh State University of Engineering Technologies 81, no. 2 (2019): 383–86. http://dx.doi.org/10.20914/2310-1202-2019-2-383-386.

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Some aspects of business value management are considered. Important attention is paid to the management of the tax burden and its impact on the level of economic security. Taxation is a combination of economic (financial) and legal relations, reflecting the compulsory, irrevocable and gratuitous withdrawal of part of the income of legal entities and individuals to the state budget and local authorities. A company’s expenses are recognized as a reduction in economic benefits resulting from the disposal of assets (cash, other property) and (or) the occurrence of obligations, which leads to a dec

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Pugachev, A. A. "Risks of PIT evasion in the framework of the 2025 tax reform." Siberian Financial School, no. 2 (July 6, 2025): 63–69. https://doi.org/10.34020/1993-4386-2025-2-63-69.

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2025 tax reform increases the risks of PIT evasion due to the increased tax burden due to the introduction of a five-step progression. The possibilities of assessing the extent of PIT evasion are provided by a comparative analysis of the dynamics of macroeconomic indicators and PIT receipts to the budget, as well as an analysis of the results of sociological research. In Russia, up to 40 % of taxable income may be at risk of PIT evasion. The conducted research indicates that the introduction of a five-step progression in itself will not have a significant impact on budget tax revenues due to t

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Chen, Jie. "Legal Prevention and Dispute Settlement of Cross-Border Investment Risks of Chinese Private Enterprises under the "One Belt and One Road" Initiative." Advances in Higher Education 3, no. 3 (2019): 148. http://dx.doi.org/10.18686/ahe.v3i3.1488.

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<p>With the initiative of "One Belt and One Road “and the continuous development of China area, the current domestic private enterprises in transnational investment faces some risks, and these risks are mainly concentrated in the process of overseas investment in several stages for market access, asset operations and assets withdrawal. It mainly covers the scope of the foreign capital enterprise property rights, investment, the state environmental protection, tax policy, intellectual property protection, local labor protection and capital withdrawal, etc. This paper attempts to objective

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MEKA, Elvin, Ilva ISA, and Krisela NGJELA. "The use of debt as a tax avoidance form in Albania." Economicus 20, no. 2 (2021): 71–80. http://dx.doi.org/10.58944/pvzj6511.

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Under the Albanian law, the entrepreneurship may be organized in any of the following forms: the sole entrepreneur, general partnerships, Limited Liability Companies (Shpk), Joint Stock Companies (SH.A). Limited Liability Companies, otherwise known in Albanian law as “sh.p.k”, are companies founded by natural or legal persons whose liability for obligations undertaken by company are limited to their contribution and the share is divided in proportion of the contribution. The basic capital of a “sh.p.k” (or LLC) is fixed to ALL 100 and cannot offer its shares in public. Our research interest wi

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Hanke, Steve H., and Stephen J. K. Walters. "Financing Urban Revitalization: A Pro‐Growth Template." Journal of Applied Corporate Finance 30, no. 3 (2018): 47–54. http://dx.doi.org/10.1111/jacf.12309.

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The co‐authors recommend American cities adopt a particular property‐tax rate cutting strategy. They contrast relatively prosperous San Francisco with impoverished Baltimore. Both cities actually raised property taxes frequently between 1950 and 1975 with roughly the same results–falling population and rising crime. During the same period, many other cities also raised tax rates to make up for lower economic output, thereby encouraging more people and businesses to leave.The change in San Francisco's economic fortunes did not arise out of either a successful crime‐fighting program (it had wors

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VLADYMYRSKA, N. "F�ATURES OF INTERNATIONAL INVESTMENT IN THE ECONOMY OF UKRAINE." Economic innovations 21, no. 3(72) (2019): 26–36. http://dx.doi.org/10.31520/ei.2019.21.3(72).26-36.

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Topicality. In the conditions of the economic crisis, in which the economy of Ukraine has been in recent years, the search for reasons that do not allow developing the economy properly and the intensification of areas for attracting investments, including foreign ones, is one of the priority issues. The article aims to explore the level of the investment climate in Ukraine, as well as to analyze the level of attracting foreign investment in the economy of Ukraine. Aim and tasks. Investment attractiveness is largely shaped by the investment climate; therefore, we analyze the investment climate

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Yumaev, M. M. "An Old song in a New Way: About the Progression in the Personal Income Tax." Finance: Theory and Practice 27, no. 5 (2023): 140–49. http://dx.doi.org/10.26794/2587-5671-2023-27-5-140-149.

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The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well

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Gomes, José Menezes. "FUNDOS DE PENSÃO, CAPITAL ESTATAL E NEODESENVOLVIMENTISMO." Revista Políticas Públicas 18 (August 5, 2014): 155. http://dx.doi.org/10.18764/2178-2865.v18nep155-159.

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O artigo analisa os limites da concepção de desenvolvimento econômico decorrente da mudança do cenário internacional, desde 2003, com a alteração do fluxo internacional de capitais para os países subdesenvolvidos, acompanhado da expansão chinesa e valorização das commodities. Destaca o papel atribuído aos fundos de pensãopelo governo Lula da Silva para justificar a Contrarreforma da Previdência. Aborda o papel do BNDES e o subsídio ao grande capital. Demarca a queda da taxa básica nos EUA e seus impactos sobre a economia brasileira. Argumenta que o pagamento de juros e amortização da dívida pú

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Sirant, Myroslava, Maryan Hurkovskyy, Nataliia Mykhalitska, Mariana Yatsyk, and Serhii Yesimov. "ECONOMIC AND LEGAL CHARACTERISTICS OF FINANCIALIZATION: BENEFIT OR HARM TO THE REAL ECONOMY?" Financial and credit activity problems of theory and practice 1, no. 48 (2023): 418–26. http://dx.doi.org/10.55643/fcaptp.1.48.2023.3970.

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The most significant domestic and foreign publications on the problem of reducing the negative impact of financialization on the rate of output growth and the increase of wages in the real sector of the economy are analyzed in the article. It is emphasized the financialization of the world economy forms a new paradigm of destructive changes in production and industrial capital from the side of financial capital, and, at the same time, conditions the need for the exploitation of national capital from the side of global oligarchic capital. Financialization causes an increase in the gap between t

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Tiutiunyk, Inna, and Iana Kobushko. "INSTRUMENTS FOR MINIMIZING THE TAX BURDEN IN UKRAINE: COMPARATIVE ANALYSIS AND APPLICATION EFFECTS." Economic Analysis, no. 28(4) (2018): 122–30. http://dx.doi.org/10.35774/econa2018.04.122.

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Introduction. The level of the tax burden in Ukraine remains one of the highest in the world. It is a threat to the stable functioning of economic entities and the development of the business sector. The current state of development of tax legislation in Ukraine does not stimulate economic entities to legalize their activities and to legalization their financial flows. The complexity and internal contradiction of legislative acts, the peculiarities of the calculation and payment of taxes affect the decision-making of economic entities on tax evasion. In the context of the growing need to incre

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Chernyavskiy, Sergei V., Mikhail V. Palt, Vladimir S. Chernyavskiy, and Irina A. Astakhova. "Accounting for natural mining conditions as the basis for evaluating the effectiveness of the enterprise." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 57 (2022): 36–44. http://dx.doi.org/10.17223/19988648/57/3.

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The tax mechanism in the extractive industries should provide all enterprises with relatively equal terms of business, the differentiation of which is largely due to the influence of natural mineral mining conditions, to the number of the production conditions of mining mining factors of the Reno formation and the quality of minerals. However, the tools of the tax mechanism used, including the differentiation of tax rates for mining, are not able to ensure the necessary equality in mining enterprises’ profitability after taxation. Some economists offer a certain averaging of payments for depos

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Li, Jianling, and Brian D. Taylor. "Outlay Rates and the Politics of Capital versus Operating Subsidies in Federal Transit Finance." Transportation Research Record: Journal of the Transportation Research Board 1618, no. 1 (1998): 78–86. http://dx.doi.org/10.3141/1618-09.

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“Outlay rate” is a measure of the lapsed time between the obligation of federal funds for some purpose and the actual drawdown, or expenditure, of those funds. Outlay rates are an important, though often unspoken, reason for the gradual withdrawal of federal operating support of public transit. Rationales for reducing and/or eliminating federal support of transit operations are examined, overall capital and operating outlay rates for a sample of transit operators in California are measured, and possible causes and effects of federal grant outlay rates are discussed. On average, transit operato

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Salmon, Harly Cliford Jonas. "Juridical Analysis of Stock Market Response to Government Economic Policy: The Case of Declining IHSG in Indonesia." TATOHI: Jurnal Ilmu Hukum 5, no. 3 (2025): 138. https://doi.org/10.47268/tatohi.v5i3.2987.

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Introduction: Acroeconomic changes in Indonesia have a significant impact on the industrial sector and capital markets. High inflation, the depreciation of the rupiah, and rising interest rates can reduce purchasing power and corporate profitability, ultimately leading to a decline in the Composite Stock Price Index (IHSG). This economic instability may prompt investors to withdraw their capital from the stock market, further worsening the IHSG condition.Purposes of the Research: This study aims to analyse how government economic policies influence IHSG movements by examining market responses

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Scheu, Julian, and Eva-Maria Wettstein. "Climate Change, Human Rights, and Private Capital: The Obligation of States to Close the Climate Investment Gap." Austrian Review of International and European Law Online 27, no. 1 (2024): 63–90. http://dx.doi.org/10.1163/9789004705555_006.

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Abstract Climate change affects humanity in many ways, such as rising sea levels, water shortages, agricultural droughts, and the displacement of people. Thus, climate change threatens the enjoyment of human rights. States must therefore put in place effective mitigation and adaptation measures to combat climate change. But since no public budget can finance those transformation efforts, combatting climate change requires large sums of private capital. However, the international community has identified a multi-trillion dollar ‘climate investment gap’. Against this backdrop, the present contri

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L, Prakash, and Sivaraman S. ""Theoretical Study on Growth of International Business after GST"." Shanlax International Journal of Commerce 7, S3 (2019): 95–98. https://doi.org/10.5281/zenodo.2572438.

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India is the fastest growing economy in the world and is just preceded to the economy of China. India has the seventh largest economy in the world. The basic tool to evaluate any country is its Balance of Payment (which includes reserves, current and capital accounts). One of the most significant factors that lead to growth in the economy of a country is Trade (import-export). So it becomes a vital part to have a watch trade performance on both, domestic as well as international markets. Implementation of the regime would be speculation to all the sectors of industry. 

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Rossabi, Morris. "Qaraqorum in Yuan." Acta Mongolica 20, no. 540 (2022): 9–18. http://dx.doi.org/10.22353/am.202201.02.

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The Mongols’ establishment of a capital in the thirteenth century indicated their desire not only to plunder but to rule the domains they had conquered. The placement of the capital in Qaraqorum, in their own native land, appears to have been optimal, and merchants and craftsmen flocked to the city to ply their wares. As Qaraqorum flourished and the population increased, a major flaw became apparent: its hinterland could not fulfill its needs, and in 1267, Qubilai Khan moved the capital to Dadu, which had nearby supplies. Yet Qaraqorum was not abandoned, as it signified the Mongols’ attachment

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Geng, Linna, Hezhong Zheng, and Yao Sun. "The Effect of Completion Risk and Project Profitability on the Investment Decisions of the Private Sector in PPP Projects." Mathematical Problems in Engineering 2022 (February 2, 2022): 1–13. http://dx.doi.org/10.1155/2022/3185061.

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Public-private partnership (PPP) is becoming increasingly popular around the world for the development of infrastructure. However, it is vital that the private sector knows how to make its investment decisions, especially when it bears the burden of completion risk, and the cash flow of PPP projects is hard to predict. In previous studies, completion risk and project profitability have been recognized as critical factors that influence the involvement of the private sector in PPP projects. This study further investigates how these two factors affect private sector investment decisions, includi

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Fretell, Walter G. Ibarra, Ambrocio T. Esteves Pairazaman, Oscar Arbieto Mamani, Rosmery Pozo Enciso, and Veronica L. Esteves Cárdenas. "DETRACTION SYSTEM AND ITS INFLUENCE ON THE SOLVENCY OF GAS STATION CONSTRUCTION COMPANIES IN THE DISTRICT OF LIMA." Journal of Southwest Jiaotong University 57, no. 1 (2022): 554–60. http://dx.doi.org/10.35741/issn.0258-2724.57.1.50.

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The objective of the investigation was to determine if the withdrawal system influences the solvency of the service station construction companies. The importance of the study lies in the need that exists in construction companies at the time of carrying out their payment obligations. The research worked with the theory of Alva and Miranda, their scientific contribution explains in a detailed and complete way the Detraction Systems, credit solvency, equity indebtedness, working capital. The type of research is applicative-exploratory, the research design is non-experimental with a population o

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Azizah, Nur. "MUZAKKI SEBAGAI INVESTOR DALAM PENGELOLAAN ZAKAT PRODUKTIF (PENGEMBANGAN EKONOMI UMMAT MELALUI SISTEM ZAKAT PRODUKTIF BAZNAS)." Al-'Aqdu: Journal of Islamic Economics Law 1, no. 2 (2021): 53. http://dx.doi.org/10.30984/ajiel.v1i2.1799.

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This era of globalization is full of challenges of the times, including the nation's economic problems. The majority of Indonesian people are Muslims, where there is an obligatory ibadah to give zakat if the assets have reached the haul and nisab. In Indonesia, there is an Amil Zakat Agency called BAZNAS. The zakat regulation in Indonesia is Law NO. 23 of 2011 concerning zakat management, guidance on the implementation of productive zakat. Productive zakat is learning zakat funds to generate profit (profit). Of course, this is a very profitable and effective zakat system if implemented effecti

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KUMAR, RISHI. "COMPARATIVE STUDY OF DEBT AND EQUITY FUNDS IN INDIA." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem32518.

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The purpose of this study is to examine the features of debt and equity funds in the Indian financial market, including their suitability, liquidity, tax implications, risk-return profiles, and other relevant factors. Through the purchase of fixed-income assets such as government bonds, corporate bonds, and money market instruments, debt funds look for investments that have low volatility and consistent returns. Equity funds, on the other hand, have a significant amount of their assets invested in equities, which can result in increased volatility but may also result in higher returns over the

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Nezhady, Arash, MohammadHasan Janani, Mahmoud Hematfar, and Farid Sefaty. "Model of the Impact of Tax Avoidance, Discretionary Accruals, and Financial Constraints on Stock Price Crash Risk." Business, Marketing, and Finance Open 1, no. 3 (2024): 36–47. https://doi.org/10.61838/bmfopen.1.3.4.

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Stock price crash refers to a large, negative, abnormal, and sudden change in stock returns occurring in the absence of a major economic event. As it endangers the primary objective of individual investments, which is to generate profit, its escalation can lead to investor pessimism and capital withdrawal from the stock market. Considering this, the aim of this article is to present a model of the impact of tax avoidance, discretionary accruals, and financial constraints on stock price crash risk. This research is correlational in nature, utilizing regression analysis to determine model coeffi

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Lyeonov, Serhiy, Inna Tiutiunyk, Miroslava Vasekova, Oleksandr Dziubenko, and Maksym Samchyk. "Tax, investment, institutional and social channels of economic shadowing: Challenges for macro-financial stability and good governance." Public and Municipal Finance 11, no. 1 (2023): 128–41. http://dx.doi.org/10.21511/pmf.11(1).2022.11.

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A significant size of the shadow economy is a threat to the sustainable functioning of a country’s economy, its ability to finance economic and social programs. The paper studies the influence of the shadow economy on the macro-financial stability of the EU countries. The dependence between macro-financial stability and the size of the shadow economy was estimated using the quadrocentric (considering the four channels of the shadow economy) recursive (takes into account direct and inverse relationships between them) model. Dependence between indicators was analyzed using Euler’s methods, Calvo

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Panova, G. S., I. B. Turuev, and I. Z. Yarygina. "De-offshorization as a Factor of Development of the National Economy." MGIMO Review of International Relations, no. 2(35) (April 28, 2014): 102–12. http://dx.doi.org/10.24833/2071-8160-2014-2-35-102-112.

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The article shows that the concept of "de-offshorization" is interpreted in the economic literature. On the one hand, de-offshorization is seen as a fight against offshore or tightening control over operations in offshore areas, and on the other as facilitating business environment and as a factor of development of the national economy. However, these approaches are not contrary to the understanding of the de-offshorization as a State policy aimed at improving the tax, legislative, enforcement and information sphere of activity of economic entities to reduce capital flight and repatriation. Th

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Sodhi, Inderjeet Singh. "Application of Information Technology to Global Financial Crisis." International Journal of Public Administration in the Digital Age 2, no. 1 (2015): 56–74. http://dx.doi.org/10.4018/ijpada.2015010104.

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The global financial crisis began to affect India from early 2008 through a withdrawal of capital from India's financial markets. IT is potentially being applied in every sector of the Indian economy for growth. There are many ICT and e-government projects/services like MCA 21 (Ministry of Corporate Affairs), Mission Mode Project for Computerisation of Commercial Taxes (MMPCT), Tax Information Exchange System (TINXSYS), eBiz, eTrade, etc. for the economic growth. The methodology focuses on analytical techniques and descriptive study of various e-government projects. The paper identifies issues

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