Relevant bibliographies by topics / Taxation of banking activity

Contents

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

Academic literature on the topic 'Taxation of banking activity'

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

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Journal articles on the topic "Taxation of banking activity"

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Pidlypna, Radmila, Lesya Rybakova, and Еріка Yuhas. "Peculiarities of taxation of commercial banks in Ukraine." Market Relations Development in Ukraine 92, no. 4(275) (2024): 5–10. https://doi.org/10.5281/zenodo.12207871.

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The subject of the study is the peculiarities of taxation of commercial banks in Ukraine.The purpose of the study is to determine the specifics of taxation of banking transactions.Research methods. The work uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of summarizing data.Work results. The article describes the main types of taxation of banks. The main aspects of taxationof commercial banks in Ukraine are outlined. The peculiarities of taxation of banking transactions areconsidered.Conclusions. Taxation of banki
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Nurpeissova, Makpal, Gaukhar Saimagambetova, Aizhan Omarova, Bibigul Saubetova, and Zhanat Baishukurova. "Kazakhstan's Banking Sector: Between Domestic Regulation and Macroeconomic Trends." Eurasian Journal of Economic and Business Studies 69, no. 1 (2025): 64–80. https://doi.org/10.47703/ejebs.v69i1.464.

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The banking sector plays a fundamental role in economic stability and development by facilitating financial intermediation, credit allocation, and liquidity management. In emerging economies such as Kazakhstan, the financial system is characterized by high market concentration, limited competition, and a weak connection between banking activity and macroeconomic growth, which can affect financial stability and economic development. The goal of current study is to analyze the impact of bank profitability, market concentration, and macroeconomic factors on the stability of Kazakhstan’s banking s
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Chik, M. Yu, and R. V. Boyko. "Features of taxation and banking transactions regdulation in foreign economic activities under martial law." Economic Bulletin of Dnipro University of Technology 87 (September 2024): 81–88. http://dx.doi.org/10.33271/ebdut/87.081.

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Methods. During the research, the authors of the article used the following methods of scientific research. Analysis and synthesis – in the research of the provisions of normative legal acts of Ukraine, which determine the basic principles of conducting foreign economic activities of economic entities. Systematic approach – when identifying factors that influence the implementation of foreign economic activity by Ukrainian enterprises. General and specific – in the process of identifying the specifics of accounting and taxation of operations carried out in the field of foreign economic activit
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Adi Purwanto, Thesa, and . "Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions." International Journal of Engineering & Technology 7, no. 3.25 (2018): 114. http://dx.doi.org/10.14419/ijet.v7i3.25.17479.

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Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic
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Fefri Indra Arza, Vita Fitria Sari, Charoline Cheisviyanny, Dewi Pebriyani, and Fitria Ridhaningsih. "Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra." Mattawang: Jurnal Pengabdian Masyarakat 5, no. 3 (2024): 130–35. https://doi.org/10.35877/454ri.mattawang3064.

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In last 10 years tax compliance ratio in Indonesia continues to increase as well as the realization of tax revenues which have been able to exceed the target in the last 2 years. However, the tax ratio is still relatively low and homework for the government. One of the factors that influences the tax ratio is the level of tax compliance, which can be improved through a tax education program. In this activity, the target for tax education are members of the MGMP Accounting and Banking in West Sumatra Province who teach taxation subjects. The material that will be provided is the latest taxation
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Medynska, T. V., N. M. Rushchyshyn, and U. M. Nikonenko. "Tax Regulation of Investment Activity of Ukrainian Banks." Business Inform 11, no. 514 (2020): 316–24. http://dx.doi.org/10.32983/2222-4459-2020-11-316-324.

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The article is aimed at researching the tax regulation of investment activity of banks of Ukraine in the current conditions of development of the national economy; identifying the tax stimuli and deterrent factors of investment activity of banking institutions in the formation of investment portfolio. Tax regulation of the banking system directly influences the development of not only the monetary system, but also the national economy in general. Tax instruments for stimulating investment activity of banks are proposed to be grouped depending on the mechanism of influence, goals and types of i
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Medynska, T. V., N. M. Rushchyshyn, and U. M. Nikonenko. "Tax Regulation of Investment Activity of Ukrainian Banks." Business Inform 11, no. 514 (2020): 316–24. http://dx.doi.org/10.32983/2222-4459-2020-11-316-324.

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The article is aimed at researching the tax regulation of investment activity of banks of Ukraine in the current conditions of development of the national economy; identifying the tax stimuli and deterrent factors of investment activity of banking institutions in the formation of investment portfolio. Tax regulation of the banking system directly influences the development of not only the monetary system, but also the national economy in general. Tax instruments for stimulating investment activity of banks are proposed to be grouped depending on the mechanism of influence, goals and types of i
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Khusainova, E. Y., and E. A. Zakirova. "Issues of methodological support for the assessment of capital management of commercial banks in modern economic conditions." ACCOUNTING AND CONTROL 11/3 (2023): 78–85. http://dx.doi.org/10.36871/u.i.k.2023.11.03.012.

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The article discusses the issues of methodological support for the assessment of capital management of commercial banks in modern economic conditions. The objectives of further reform of the banking system are to strengthen its stability, improve the quality of the banking sector’s performance of functions for accumulating savings of the population and enterprises and their transformation into loans and investments. These goals can be achieved through solving practical problems of increasing the capitalization of credit institutions, restoring and strengthening confidence in the Russian bankin
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OLIINYK, ANDRIY. "ASSESSMENT OF FINANCIAL AND ECONOMIC OBJECTIVES OF CREDIT RISK MANAGEMENT IN THE BANKING SYSTEM OF UKRAINE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 Part 2 (2021): 54–61. http://dx.doi.org/10.31891/2307-5740-2021-300-6/2-9.

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In the current conditions of implementation and development of banking, bankers are paying more and more attention to the definition, assessment and measures to reduce the operational risk of the bank. Examples of this type of risk are personnel fraud, information system failures, and specific software failures that can result in significant losses and losses. In order to adequately protect against such risk, the bank must generate capital adequate to cover losses from the bank’s operational risk. The lack of systemic among the manifestations of the bank’s operational risk complicates the proc
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Tkachenko, K. I., G. S. Dudakov, A. L. Zolkin, N. N. Malova, and T. N. Mozharova. "Digitalization of tax processes in the EAEU countries as a factor of stabilization from global financial shocks." SHS Web of Conferences 141 (2022): 01001. http://dx.doi.org/10.1051/shsconf/202214101001.

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The development of digital tools requires changes in all spheres of life. First of all, e-commerce including electronic capital movement, electronic data interchange, electronic commerce, electronic banking and electronic marketing shall be studied, since it is a very important component. The issues of regulating the processes of taxation of relevant transactions with cryptocurrencies both at the national and international levels are being updated. In addition to the harmonization and unification of tax legislation in the field of legal regulation of transactions with cryptocurrencies at the l
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Dissertations / Theses on the topic "Taxation of banking activity"

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Sadiq, Kerrie, and mikewood@deakin edu au. "Interjurisdictional allocation of multinational banking income: aligning taxation principles with economic activity." Deakin University. School of Law, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20060728.112650.

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This thesis argues that one type of multinational entity – the multinational bank – poses particularly significant challenges to the international tax regime in terms of its current profit allocation rules. Multinational banks are a unique subset of multinational entities, and as a consequence of their unique traits, the traditional international tax regime foes not yield an optimal interjurisdictional allocation of taxing rights. The opportunity for tax minimisation, achievable because of the unique traits, and realised through exploitation of the traditional source and transfer pricing reg
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Євченко, Н. Г. "Податкові інструменти регулювання прибутку банків". Thesis, Українська академія банківської справи Національного банку України, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59015.

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Marsiliani, Laura. "Environmental taxation in a closed macroeconomy." Thesis, London Business School (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343905.

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Petraitis, Edward J. "The taxation of interest and related payments." Thesis, University of Cambridge, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.385806.

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Kuismanen, Mika Ilmari. "Empirical essays on non-linear income taxation and labour supply." Thesis, University College London (University of London), 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272147.

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Ahmed, Eltegani Abdelgader. "Islamic banking : distribution of profit (case study)." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3752.

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An economic system based on the principles of the Islamic law is proclaimed feasible. Interest as an equivalent to Riba should be substituted. Profit-sharing financial institutions have been established. The research attempts to show how these institutions work, and what alternatives they rely on to substitute interest as a motivation for mobilising savings. The technique of investment of various deposits which are held in one pool, as practised by some Islamic banks, and the methods of determining each depositor's share in investment and in profit, are discussed. Profit generated from the inv
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Hughes, Jane Frecknall. "An empirical investigation of the share valuation work of taxation practitioners." Thesis, University of Leeds, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.273588.

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Bhaskar, Sandeep. "Asset Prices, Banking and Economic Activity." Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/406182.

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Economics<br>Ph.D.<br>This dissertation examines the role of asset prices to act as a transmission and amplification mechanism. Specifically, it looks at how changes in asset prices can help transmit and amplify technology shocks through the credit channel by changing the supply of loanable funds, or changing the supply of deposits, or both. Using a modified version of the Kiyotaki-Moore credit cycles model with concave utility and decreasing returns to scale production function, the dissertation illustrates that asset prices can as a credible amplification and transmission mechanism. Using co
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De, Cesare Claudia M. "An empirical analysis of equity in property taxation : a case study from Brazil." Thesis, University of Salford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.299152.

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Tsvetkova, O. V. "Taxation of interest income in the European Union." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14067.

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Books on the topic "Taxation of banking activity"

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Batcheler, A. C. Taxation aspects of banking operations. Butterworths, 1985.

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Ernst & Young. and Economist Intelligence Unit (Great Britain), eds. Taxation of cross-border banking. Economist Intelligence Unit, 1993.

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Blasi, Ronald W. The banking industry. Edited by Wheeler Charles W and Lerner Herbert J. 1938-. Commerce Clearing House, 1988.

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R, Hines James, ed. International taxation and multinational activity. University of Chicago Press, 2001.

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Chaudhry, Sajid M. Balancing the regulation and taxation of banking. Edward Elgar Publishing, 2015.

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Costa, Michael A. Overview of international bank taxation. American Bar Association, Section of Taxation, Banking and Savings Institutions Committee, 1993.

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Anderson, Hugold. Government without taxation. 4th ed. H. Anderson, 1987.

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Anderson, Hugold. Government without taxation. 4th ed. H. Anderson, 1987.

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McCray, Sandra B. State taxation of banks: Issues and options. Advisory Commission on Intergovernmental Relations, 1989.

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Marwick, KPMG Peat, ed. Banking and finance in Asean. KPMG, 1991.

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Book chapters on the topic "Taxation of banking activity"

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Chorafas, Dimitris N., and Heinrich Steinmann. "Taxation, Compliance and Security." In Expert Systems in Banking. Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-11368-2_12.

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Vermeend, W. A. "Towards Sustainable Taxation." In Essays on Money, Banking, and Regulation. Springer US, 1996. http://dx.doi.org/10.1007/978-1-4613-1263-5_12.

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Savona, Paolo. "Protectionism, International Banking Activity and Economic Growth." In Protectionism and International Banking. Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-10442-0_2.

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Davis, E. P., and S. G. B. Henry. "The Use of Financial Spreads as Indicators of Real Activity." In Money and Banking. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13319-2_14.

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Bonin, Hubert. "The French Banks’ Activity in the Pacific Area of Asia." In Pacific Banking, 1859–1959. Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-23624-4_4.

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Bottiglia, Roberto, and Laura Chiaramonte. "M&A Activity Among Major European Banking Groups." In Consolidation in the European Financial Industry. Palgrave Macmillan UK, 2010. http://dx.doi.org/10.1057/9780230275027_5.

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Hotori, Eiji, Mikael Wendschlag, and Thibaud Giddey. "Motivation and Framework." In Formalization of Banking Supervision. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-6783-1_1.

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AbstractThis chapter introduces the concept and a definition of the “formalization” of banking supervision that is examined in this book and outlines the aim and scope of the book. In addition to providing the reader with an overview of the history of banking supervision in eight developed countries (the US, Japan, Sweden, Germany, Switzerland, Belgium, France, and the UK), the book presents information regarding the formalization process itself. That process is assessed based on three criteria—bank regulation, supervisory authority, and supervisory activity. This approach is intended to provi
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Altay, Osman, and Kelvin Onyibor. "Forecasting Economic Activity of East Asia Through the Yield Curve (Predicting East Asia’s Economic Growth and Recession)." In Emerging Trends in Banking and Finance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01784-2_7.

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Karkowska, Renata. "Diversification of Banking Activity and Its Importance in Building Financial Stability." In Global Versus Local Perspectives on Finance and Accounting. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_8.

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Milova, I. E., A. S. Knyaz’kina, and A. M. Mozgunova. "The Use of Digitalization in the Characterization of Illegal Banking Activity." In Current Achievements, Challenges and Digital Chances of Knowledge Based Economy. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47458-4_78.

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Conference papers on the topic "Taxation of banking activity"

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Platon, Nicolae, and Igor Țurcanu. "Tax heaven in the contemporary world." In Conferinta stiintifica internationala "Strategii si politici de management in economia contemporana", editia VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2022.47.

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The place of tax havens in the contemporary economy is highly controversial. Some authors, or some institutions, support and provide statistical evidence to show that tax optimization or tax evasion through these companies is detrimental to the world economy. Other authors, as well as other institutions, on the contrary, are supporters of tax havens, arguing that tax optimization through them, accelerates the pace of international economic development. Of course, it is a fact that favorable and flexible taxation, relaxing legislation and banking secrecy are relevant motivations for attracting
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"TAXATION OF TOURIST ACTIVITY, ACTUAL PROBLEMS IN 2020." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-354/358.

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Soboleva, Genrietta, Sofya Soboleva, and Dina Lvova. "Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.49.

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Ciobanu, Victoria. "Profit (loss) analysis until taxation." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359023.38.

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This article presents the profit analysis and it was made based on the data of the financial statements of ,,Franzeluța” SA, 2019-2020. As methodological support of the investigation will serve the dialectical method of knowledge with its components: analysis, synthesis, deduction, observation, comparison, selection, grouping and scientific abstraction. As documents, I used the Financial Statements, National Accounting Standards(SNC), and a book, called ,, Analiza Rapoartelor Financiare”and as a source of information, I used the search engine, Google. Based on the profit and loss analysis, the
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"VIS4AUI: VISUAL ANALYSIS OF BANKING ACTIVITY NETWORKS." In International Conference on Information Visualization Theory and Applications. SciTePress - Science and and Technology Publications, 2012. http://dx.doi.org/10.5220/0003933407990802.

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Lychagin, Mikhail, Aleksandr Perfilev, and Larisa Perfileva. "INNOVATIVE TECHNOLOGIES FOR THE STUDY OF BANKING ACTIVITY." In 12th International Conference on Education and New Learning Technologies. IATED, 2020. http://dx.doi.org/10.21125/edulearn.2020.0683.

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Twarowska, Malgorzata. "THE CONSEQUENCES OF BANKING SECTOR TAXATION IN POLAND AND GERMANY IN TERMS OF DIFFERENT TAX MODELS." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018h/11/s03.073.

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Voronchenko, Tamara. "Actual problems of accounting and taxation of foreign Economic activity in Russia." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.23.

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The article presented the results of the study of current problems of accounting and taxation of foreign economic activity in the current crisis conditions of the development of world trade. The author clarified the concepts of foreign economic and foreign trade activities and formulated their main characteristics. Special attention is paid to the analysis and assessment of the problems of foreign trade operations by Russia and other EAEU member states in the context of internal and external challenges and threats, as well as their accounting and taxation. The ways of their solution are propos
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Garnia, Erna, Rachmat Sudarsono, Dian Masyita, and Ina Primiana. "Trading Activity as a Liquidity Measure In Indonesia Stock Exchanges." In International Conference on Economics and Banking. Atlantis Press, 2015. http://dx.doi.org/10.2991/iceb-15.2015.24.

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Kvasnytska, Raisa, Lesia Matviichuk, Inna Dotsenko, and Yuliia Kovalenko. "Indicative Express-Estimation Of Financial Security Of Banking Activity." In Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/smtesm-19.2019.60.

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Reports on the topic "Taxation of banking activity"

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Diouf, Awa, Marco Carreras, and Fabrizio Santoro. Taxing Mobile Money in Kenya: Impact on Financial Inclusion. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.039.

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Financial inclusion – where individuals and businesses have access to useful and affordable financial products and services that meet their needs, delivered in a responsible and sustainable way – is a critical component of economic development. It is particularly important in sub-Saharan Africa (SSA), where there can be little traditional banking infrastructure. The success of M-PESA in Kenya shows that mobile money is helping financial inclusion in the region. Those in rural or underserved areas can use mobile money to access basic financial services – savings, payments, and credit – through
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Huizinga, Harry, Johannes Voget, and Wolf Wagner. International Taxation and Cross-Border Banking. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18483.

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Fang, Francis, and Razvan Vlaicu. Local Banking Supply and Private Firm Activity: Evidence from Branch Closures. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013076.

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Private firms establish relationships with banks in local markets to obtain adequate financing for their operations through credit and loans. As major banks reduced their branch networks in recent years, many firms have lost access to their local bank. We evaluate the impact of a large number of branch closures on firm operations, wages and employment, and economic output in Brazil from 2011 to 2021. We adopt a difference-in-differences strategy with staggered treatment timing, employing both two-way fixed effects and Callaway-Sant'Anna estimators. Our study finds that bank branch closures res
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Giroud, Xavier, and Joshua Rauh. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21534.

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Suárez Serrato, Juan Carlos, and Owen Zidar. The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23653.

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Anyidoho, Nana Akua, Max Gallien, Mike Rogan, and Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.047.

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In recent years, more and more governments in lower income countries have been introducing taxes on mobile money transfers as a means to raise revenue. These are often explicitly promoted as a way of taxing informal economic activity, but critics point out their potential negative impact on lower-income groups. Ghana’s electronic transfer levy (E-levy), introduced in May 2022, is a particularly interesting case study. It was explicitly justified as a way of taxing Ghana’s informal economy but includes a 100 cedi ($8.80) per day threshold to limit the tax burden on lower-income groups. Using da
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Micco, Alejandro, César Manuel Serra, and Arturo Galindo. Better the Devil that You Know: Evidence on Entry Costs Faced by Foreign Banks. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0010805.

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Institutional and legal differences between countries increase entry costs and reduce the ability of banks to expand abroad. We use bilateral foreign banking data for 176 countries to estimate a gravity model in which bilateral cross-border banking activity is explained, in addition to standard variables, by legal and institutional differences. We find that foreign banking is negatively affected by absolute differences in the legal setup and in basic institutions between source and host countries. Differences in the legal origin, for example, reduce bilateral participation in the banking syste
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Chen, Deanndre. Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.116.

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Despite significant economic growth, particularly in the construction sector, Somaliland faces substantial public infrastructure deficits, which hinder further economic progress and increase business costs. Critical infrastructure needs and the low base of essential public goods provision highlight the need for the government to establish stronger fiscal foundations, particularly at the local level in urban areas. Impressive efforts at establishing an independent fiscal base have occurred in the face of limited international investment and support following independence and a lack of internati
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Fouquet, Anne, Edgar Aragón, and Marcia Campos. The Emergence of Successful Export Activities in Mexico: Three Case Studies. Inter-American Development Bank, 2009. http://dx.doi.org/10.18235/0011328.

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This paper consists of three case studies of the emergence of three successful export activities in Mexico: avocado production, the manufacture of catheters, and call center outsourcing. Each case study discusses how companies, associations, and governments at various levels have addressed market failures and facilitated the provision of public goods necessary for each activity. The case studies additionally profile first movers in each activity and describe the positive externalities they provide to imitators, particularly diffusion of export knowledge. Also include in each case study is a co
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Micco, Alejandro, Eduardo Levy Yeyati, and Ugo Panizza. Should the Government Be in the Banking Business?: The Role of State-Owned and Development Banks. Inter-American Development Bank, 2004. http://dx.doi.org/10.18235/0010834.

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This paper surveys the theoretical and empirical literature on the role of state-owned banks and also presents some new results and a robustness analysis. The paper shows that state-owned banks located in developing countries have fiscal costs because they are characterized by lower returns than comparable privately owned banks (on the other hand, there is no evidence that state-owned banks located in industrial countries are less profitable than their private counterparts). We then point out that this evidence cannot be used as an argument against the existence of state-owned banks, as this l
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