Relevant bibliographies by topics / Taxation of management companies

Contents

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

Academic literature on the topic 'Taxation of management companies'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Taxation of management companies"

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Rumasukun, Mohammad Ridwan, and Muhammad Yamin Noch. "Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies." Golden Ratio of Taxation Studies 4, no. 2 (2024): 92–102. http://dx.doi.org/10.52970/grts.v4i2.617.

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This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to a
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Casson, Peter, Peter L. Jennings, and Clive Allen. "The Impact of Capital Taxation upon UK Unquoted Companies." Environment and Planning C: Government and Policy 21, no. 4 (2003): 509–30. http://dx.doi.org/10.1068/c032a.

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The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or owning family(ies); the impact of capital taxation regimes, previous and current, both on ownership and o
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Fristanti, Vica, and Yayu Putri Senjani. "Taxation Aspects, Information Asymmetry and Earnings Management." Journal of Accounting Inquiry 1, no. 2 (2022): 112–29. http://dx.doi.org/10.14421/jai.2022.1.2.112-129.

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Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers.
 Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesi
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Brnabić, Ratko, and Marko Ivkošić. "Responsibility of administrative structure members for the taxation debts of company capital." Zbornik radova Pravnog fakulteta u Splitu 55, no. 1 (2018): 169–90. http://dx.doi.org/10.31141/zrpfs.2018.55.127.169.

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Capital Companies are required, on the basis of business results, properly kept business records and financial reports, to determine, declare, and pay tax. Members of management organs of these companies should, with the due care and diligence of prudent business persons, ensure that companies are able to pay their taxation dues. If they violate the standard of due care and diligence, they can, as taxation guarantors be liable for the companies ' debts. Rules on the means and scope of their activity are primarily determined by the Companies Act. Therefore, analysis of the taxation provisions o
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De Mezzo, Lucian. "Performance management during crisis periods – How inter-company transactions can positively influence the business model." Proceedings of the International Conference on Business Excellence 15, no. 1 (2021): 715–22. http://dx.doi.org/10.2478/picbe-2021-0067.

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Abstract The current paper explores how inter-company arrangements within a group can positively influence companies’ performance management strategies. In current globalization era, taxation system transcends the countries boarders, being a tool used both for eliminating double taxation for an income, but also as leverage in modern commercial wars (e.g. import taxes between USA and China). Thus, it can be considered that taxation knowledge provides a competitive advantage to all companies that are considering it as a business tool, in an ethical manner. The necessity of such an analysis appea
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Hidayah, Siti Lailatul, and Trisni Suryarini. "Pengaruh Faktor Keuangan dan Non Keuangan Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif." STATERA: Jurnal Akuntansi dan Keuangan 2, no. 2 (2020): 143–58. http://dx.doi.org/10.33510/statera.2020.2.2.143-158.

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This study aims to analyze the effect of financial factor and non-financial factor on the tax management which proxied by effective tax rate. Financial factors is proxied by fixed asset intensity and inventory intensity, whereas non-financial factors is proxied by independent commissioners, taxation facilities and economic growth. The population in this study are consumer goods companies which listed in Indonesia Stock Exchange in 2014-2018. The sample selection uses the purposive sampling method and obtained 27 companies with 126 units of analysis. Data analysis methods that used in this rese
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Kantaukov, Mark, and Priit Sander. "Value in the eye of the beholder: a survey of valuation practices of Estonian financial professionals." Investment Management and Financial Innovations 13, no. 2 (2016): 157–72. http://dx.doi.org/10.21511/imfi.13(2-1).2016.04.

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This is the first empirical study related to the linkage between distributed profit taxation and company valuation. In this paper we present the results of a survey of Estonian valuation practitioners. The main purpose of this study is to clarify the valuation practices of Estonian analysts with emphasis on fundamental analysis-based valuation methods. We elucidate whether and how practitioners treat certain aspects of corporate income taxation when valuing Estonian companies, and how they adjust conventional models taking into account the peculiarities of the Estonian distributed profit taxat
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Belev, S. G., E. O. Matveev, and N. S. Moguchev. "Estimation of Profit Taxation Effect on Russian Companies’ Investments." Journal of Tax Reform 8, no. 2 (2022): 127–39. http://dx.doi.org/10.15826/jtr.2022.8.2.112.

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Lak of investments in fixed assets which stimulate economic growth is one of the problems of the modern Russian economy. According to the main hypothesis of the research, that corporate profit taxation decreases companies’ investment level, we aimed to assess the level of impact of profit taxation on investments in fixed assets. To test the hypothesis, we estimate the empirical investment equation, using the indicator of tax burden as one of the factors affecting investment. The theoretical basis of the research is the neoclassical cash-flow model. The marginal effective tax rate (METR) was us
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Brodzka, Alicja, Krzysztof Biernacki, and Magdalena Chodorek. "Tax aggressiveness: The evidence from Polish listed companies." Corporate Ownership and Control 14, no. 3 (2017): 20–24. http://dx.doi.org/10.22495/cocv14i3art2.

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The purpose of the article is analyzing the impact of taxation on the effective income tax rates paid by Polish companies. The authors present the results of a study made on the biggest firms, listed on the Warsaw Stock Exchange and included in the WIG20 index. In the research they bring closer the concept of tax aggressiveness – by looking at the effective tax rates (ETRs) achieved by WIG20 companies in years 2010-2014. The study is structured into 5 groups, according to the industry in which the analyzed companies operate. The results prove the sectoral differences in the level of ETRs. Whil
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Kantšukov, Mark, and Priit Sander. "A LESSON IN VALUATION FROM ESTONIA: THE DIFFERENCE BETWEEN THE FUNDAMENTAL VALUE OF EQUITY UNDER DISTRIBUTED AND TRADITIONAL PROFIT TAXATION SYSTEMS." Business: Theory and Practice 19 (July 3, 2018): 146–56. http://dx.doi.org/10.3846/btp.2018.15.

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Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation. Under the Estonian system of corporate taxation, companies need not pay income tax on undistributed earnings, allowing them to postpone income tax liability indeterminately. This theoretical paper compares the relationship between a company’s equity value and taxation of profits under traditional (or classical) (TPT) and DPT systems. A TPT system is a system where th
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Dissertations / Theses on the topic "Taxation of management companies"

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Ellis, Edlynn Cecelia. "The impact of the taxation of dividends on the dividend policy of South African companies." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/18152.

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Thesis (MBA)--Stellenbosch University, 2008.<br>This study investigated whether the way in which dividends are taxed in South Africa, with the introduction of Secondary Tax on Companies (STC) in 1993, together with the extensive piece of legislation which incorporates dividends, has a negative impact on the total amount of dividends paid by companies listed on the Johannesburg Stock Exchange for the period from 1993 to 2006. The Wilcoxon Signed Ranked test was employed to compare the difference in total dividends declared, effective from 1993 and repeated for 1995. The results of the ne
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El, Wahab Sayed Mohamad Abd. "A comparative study between the taxation of companies in the United Kingdom and Egypt with particular reference to United Kingdom based multinational companies operating in Egypt." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.306187.

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Kriel, Elsabe. "Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?" Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/5906.

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Luker, Karen. "The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention / by K. Luker." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4430.

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Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be
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Üzeltürk, Hakan. "Taxation of income of international transportation companies." Thesis, University of Edinburgh, 1998. http://hdl.handle.net/1842/21583.

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The thesis is divided into three parts. Following the introduction, Part I deals with the character of international double taxation, how it occurs, taxation principles and historical developments. There follows a review of the various methods of preventing international double taxation under three categories - unilaterally, bilaterally and multilaterally. Also, information about double taxation agreements is provided including definitions, functions, types, historical background with the role of international organisations and interpretation. Part II of the thesis includes four chapters, one
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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and Yu Berestovska. "IT companies taxation development paths: Ukraine vs India experiences." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/78688.

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Проведений аналіз сучасного стану оподаткування ІТ компаний в Україні. Виявлено, що в основному компанії ухиляються від сплати податків шляхом застосування інструментів оптимізації форм організації діяльності, визначено рівень податкового навантаження при застосуванні оремих таких форм. Визначено доцільність запровадження п'ятої групи платників єдиного податку та ставлення до цього вітчизняних бізнесменів. Запропоновано наслідувати досвід Індійського уряду у створенні спеціальних податкових умов для розвитку ІТ сектору, у тому числі шляхом запровадення вільних економічних зон.<br>Проведен ана
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Shumba, Marilyn Tatenda. "Taxation of non-resident digital companies providing services in South Africa." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/61680.

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The role played by electronic commerce has increased in recent years and continues to increase. Due to this increase in the buying and selling of digital goods and services, revenue authorities have had to recognise that the existing taxation laws do not adequately tax the digital economy. The goal of this research was to establish how South Africa could amend its fiscal legislation in order to adequately tax the digital economy. The Organisation for Economic Co-Operation and Development (OECD) has been the leader in addressing the challenges posed by the digital economy. The thesis therefore
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Mustafa, A. "Crisis management in companies." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76446.

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In the first section of the work " Theoretical aspects of crisis management at the enterprise ", the essence and main tasks, principles and factors of crisis analysis as well the role of this type of management were observed. In the second part of the work "Analysis of financial condition of LLC "GrandEvrobud" the general characteristics of the company was observed as well as were calculated and analyzed the main financial indicators. The third section of the paper " Actions of financial crisis management of LLC "GrandEvrobud" examines signs and probability of financial crisis at the enterpr
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Murphy, Francis, and Francis Murphy. "Do Firms Alter Foreign Organizational Structure in Response to Changes in U.S. International Tax Policy? Evidence From TIPRA 2005." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/624296.

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I use the passage of the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), which alters the after-tax considerations of foreign internal capital markets, as a quasi-natural experimental setting to test whether a reduction in the tax costs associated with moving foreign capital increased firms' use of holding companies. In separate tests using Compustat and IRS data, I document that firms increase holding company use after TIPRA. Furthermore, I find that firms with the greatest increase in holding companies also increase their post-TIPRA foreign sales and generate more persistent
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Eich, Bettina. "Tax implications of transfer pricing on supply chain management." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10487.

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Includes bibliographical references (leaves 114-120).<br>Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need to focus on the integration of tax considerations into the multinational's supply chain. In order to retain a competitive advantage in the global economy, multinational enterprises need to constantly search for cost benefits. This has created a market for tax motivated structures and the consequential action by tax authorities world-wide t
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Books on the topic "Taxation of management companies"

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M, Duer Walter, Peat Marwick Main & Co., and Peat Marwick International, eds. Captive insurance update: Tax Reform Act of 1986, Risk Retention Act of 1986, U.S. tax consequences, financial modeling, captive jurisdictions, producer reinsurance programs. 2nd ed. Peat Marwick Main, 1987.

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Kakacek, Keith C. Tax aspects of property and casualty risk management. Commerce Clearing House, 1987.

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Kakacek, Keith C. Tax aspects of property and casualty risk management. Commerce Clearing House, 1987.

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Marcus, Lutter, and Hommelhoff Peter, eds. SE-Kommentar: SE-VO, SEAG, SEBG, Steuerrecht. O. Schmidt, 2008.

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Anyaduba, J. O. Companies income taxation in Nigeria. United City Press, 1999.

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P, Van Mieghem Dennis, and KPMG Peat Marwick, eds. Federal taxation of insurance companies. Maxwell Macmillan, 1991.

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Hervey, Richard M. Taxation of regulated investment companies. Tax Management, 1995.

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Mieghem, Dennis P. Van. Federal taxation of insurance companies. Prentice-Hall Information Service, 1986.

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Fung, Richard C. Personal holding companies. Tax Management Inc., 2002.

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Lyndon, MacCann, Courtney Thomas B, and Daly Eleanor LLB, eds. Companies acts, 1963-2006. 2nd ed. Tottel Pub., 2008.

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Book chapters on the topic "Taxation of management companies"

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Gekara, Victor Oyaro. "Can the UK Tonnage Tax Minimum Training Obligation Address Declining Cadet Recruitment and Training in the UK?" In The World of the Seafarer. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49825-2_4.

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AbstractThis chapter presents a critical analysis of the capacity of the nation-state to develop and implement effective policy interventions on behalf of national labour interests in highly globalized industries. This follows the consistent observation that, under neoliberal capitalism, governments have lacked the power and/or will to implement pro-labour legislation in the same way as they have done for capital (Fourcades-Gourinchas and Babb 2002; Peck 2004; Kotz 2015). This discussion is developed with reference to the Tonnage Tax policy, introduced by the UK government in 2000, as the key
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Taylor, Jeffrey. "Taxation." In Visual Arts Management. Routledge, 2017. http://dx.doi.org/10.4324/9781315543666-14.

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Brooke, Michael Z. "Taxation." In Handbook of International Financial Management. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11795-6_6.

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Kluzek, Marta. "Taxation." In Earnings Management and Corporate Finance. Routledge, 2024. http://dx.doi.org/10.4324/9781032615448-5.

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Wilkinson, Margaret. "Supply-Side Economics or Demand Management?" In Taxation. Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-21989-6_3.

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Dewhurst, Jim, and Paul Burns. "Business Taxation." In Small Business Management. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_4.

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Wiederhold, Gio. "US Taxation." In Management for Professionals. Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-6611-6_8.

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Borrego, Ana Clara, and Francisco Carreira. "Green Taxation." In Encyclopedia of Sustainable Management. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-02006-4_723-1.

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Borrego, Ana Clara, and Francisco Carreira. "Green Taxation." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_723.

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Nesheva-Kiosseva, Ninel. "Pigouvian Taxation." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_848.

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Conference papers on the topic "Taxation of management companies"

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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
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Popova, Nelly. "CHALLENGES TO THE TAXATION OF THE DIGITAL ECONOMY." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.233.

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Globalization and digitalization have led to the emergence of new business models based on the remote provision of services. Digital companies have access to consumers in countries all over the world without physical presence in these countries. As a result, their profits remain untaxed. There is an increasing awareness that the existing legislative provisions for corporate income taxation that date back to the 1920s need to be modernized. Currently, the possibilities for taxation of digital businesses are discussed in the context of the OECD and EU. However, progress is slow due to the differ
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Li, Yuming, and Yu Wang. "Research on the Taxation Effects of Value-Added Tax Replacing Business Tax Policy on Real Estate Public Companies in China." In International Conference on Construction and Real Estate Management 2016. American Society of Civil Engineers, 2017. http://dx.doi.org/10.1061/9780784480274.120.

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Galily, Daniel, and David Schwartz. "Municipal companies and city associations – Political economics in the local government in Israel." In 7th International e-Conference on Studies in Humanities and Social Sciences. Center for Open Access in Science, Belgrade, 2021. http://dx.doi.org/10.32591/coas.e-conf.07.18185g.

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This study aims to present the municipal companies and city associations – political economics in the local government in Israel. The perception of the local governments has already changed, and they do not see their mission only as of the supply of municipal services according to law. The competitive environment in which they operate brings about an orientation of the improvement of the quality of life in the community, the extension and variety of the sources of employment, the development of infrastructures, and the improvement of the image. The main points in the article are: The Urban Dev
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Fatkhutdinova, O. A., O. V. Demyanova, and S. M. Nuryiakhmetova. "Assessment of the Efficiency of Implementation of a Joint Investment Project of Geological Exploration Works." In International Conference on Finance, Economics, Management and IT Business (FEMIB 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.45.79.001.

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In the modern world, where international cooperation and globalization play an important role, various companies seek to expand their activities beyond their countries by entering into foreign projects. The purpose of this work is to study the taxation systems of enterprises in the oil industry in the Russian Federation and the Republic of Uzbekistan to assess the effectiveness of the implementation of a joint investment project. In accordance with this goal, the authors solve the following problems in the work: studying domestic and foreign experience in distributing natural rent between the
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Sari, Evghenia, and Arina Zareiciuc. "Profit planning. Growth factors." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.60.

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This reserch paper examines the aspects of profit, its planning and factors. Profit planning plays an important role in the stable and prosperous life of an enterprise. Profit planning plays an important role in business because it helps companies define their goals and strategies to achieve financial success. It includes several key aspects: defining financial goals, developing a business plan, budgeting, risk assessment, monitoring and analysis. In general, profit planning helps companies not only set goals, but also develop strategies and actions to achieve them, which is a key aspect of fi
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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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Chiprisean, Maria, and Liliana Lazari. "Tax and accounting aspects for mipt residents." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.38.

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This article examines the fiscal and accounting aspects relevant to residents of Moldova IT Park (MITP). This system not only improves financial management but also makes Moldova an attractive destination for IT investments. A comparative analysis between MITP residents and companies under the general taxation system highlights the financial advantages, such as higher net profits and simplified tax obligations. However, the study also identifies certain challenges, including potential long-term effects on social security benefits and the dependency on the continuity of the MITP regime. The res
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Shurpenkova, Ruslana, and Oksana Sarakhman. "Organization of the analysis of the efficiency of tax planning of the sustainable development of the enterprise." In VI International Conference on European Dimensions of Sustainablе Development. National University of Food Technologies, 2024. https://doi.org/10.24263/edsd-2024-6-20.

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The main provisions for improving the existing theoretical foundations and practical measures of the tax planning system at an enterprise are outlined, taking into account the analysis of its effectiveness. Organizational forms of analysing the effectiveness of tax planning at an enterprise may vary and are determined by its size, organizational and legal form, and industry specifics. Successful conduct of this analysis depends on carefully planned work. In addition, the information base of the analysis plays an important role, so before starting the analysis, it is necessary to check its comp
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Kuter, Mikhail, Marina Gurskaya, Ripsime Bagdasarian, and Angelina Andreenkova. "Depreciation Accounting in Francesco Datini's Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.26.

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Reports on the topic "Taxation of management companies"

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Devereux, Michael, Helen Simpson, and Alan Auerbach. Taxation of companies. The IFS, 2006. http://dx.doi.org/10.1920/ps.ifs.2024.1176.

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Prager, Fynnwin, Tianjun Lu, Ashley Membere, and Parveen Chhetri. Is Parking Cash-Out Worth It? Comparing Cost-Effectiveness and Climate and Equity Benefits in the Bay Area and South Coast Air Quality Management Districts. Mineta Transportation Institute, 2024. http://dx.doi.org/10.31979/mti.2024.2335.

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This research explores the potential impacts of California parking cash-out policy changes on the Bay Area and LA County. Parking cash-out—a California law since 1992—requires that certain qualifying employers who subsidize employee parking offer employees the option to give up their parking space and receive cash instead. Studies show parking cash-out substantially reduces VMT and emissions, yet enforcement remains voluntary. Current policy covers few firms (&lt;1%) and employees (around 11%) in the study regions. Policy reform to include companies with 20+ employees could increase this to 18
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Ferrand, Alexis. Investors and Taxation: do Companies and Investors Avoid Paying Taxation After a Coup? Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.076.

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This rapid literature review aims to gather evidence relating to whether investors and companies have actively sought to maintain operations in a country (primarily for profit and livelihood of employee reasons) while avoid paying taxation for ethical or political reasons in the event of a coup or similar regime which lacks credibility with a proportion of the international community. It then explores the literature around the various responses that have occurred following or related to political regimes with significant domestic and international opposition.
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Demina, Vera Viktorovna, and Youein Yan. On modern companies knowledge management system. DOI CODE, 2023. http://dx.doi.org/10.18411/doicode-2023.196.

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Niesten, Hannelore. Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.030.

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This policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend observed in many African countries, where end-users typically bear the burden. Initially targeting telecom companies, the tax expanded to encompass MM providers created by licensed telecom operators (Orange Money, MTN Money, and Moov Money) and, later, all companies providing MM operations. Concerns over potential investment declines persist, yet concrete evidence is absent
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Occhiali, Giovanni, and Olivia Okello. Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.084.

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The Kenyan government believes fisheries have significant potential for development. Yet their development faces many challenges – some of which are connected to a lack of the data needed to ensure their effective management. We do not, for example, have reliable information on the total annual catch. It is therefore impossible to establish whether the existing system of levies and charges is broadly right from the perspective of revenue collection and long-term sustainability of fisheries. This study uses a review of guiding legal documents, in-depth interviews, and analysis of data on domest
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Nosova, Olga. Innovation Strategies of Transnational Companies. Vilnius Business College, 2024. https://doi.org/10.57005/ab.2024.3.1.

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The article aims to consider transnational companies’ strategies in the high-tech sector of the economy for profit maximization. Transnational companies minimize costs via the transfer of research and development results to regional divisions. The comparison of the advantages and disadvantages of the transnational company’s basic strategies is outlined. Research and development effects through the location of branches of foreign enterprises, advanced technologies application, and the spread of new forms of management organization analyzed. The model of developing a strategy for transnational c
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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), 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 b
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Wilson, D. Work performed by Enterprise Companies (Enco) for (PHMC) for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154443.

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GALYNCHIK, T., and A. KHUSAINOVA. THE DIVIDEND POLICY OF OIL AND GAS COMPANIES AS AN EFFECTIVE FINANCIAL MANAGEMENT TOOL. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-2-65-73.

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One of the significant elements of effective management of a joint-stock company is a competent dividend policy. It should take into account the interests of both shareholders and the company itself. The article discusses the main indicators of the dividend policy of the largest public joint-stock companies in the oil and gas industry of PJSC NK Rosneft, PJSC ANC Bashneft and PJSC NK Lukoil.
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