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Edinson Cornejo Saavedra,Victor Villalobos Almarza
Pág. 53 - 72
This study objective was to determine the effect of 2014 Tax Reform Bill on the Chilean stock market, in the period comprised from its announcement to the approval by National Congress in September 2014. The Event Study Method was used to analyze the abn...
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Edinson Cornejo Saavedra,Victor Villalobos Almarza
Pág. 53 - 72
This study objective was to determine the effect of 2014 Tax Reform Bill on the Chilean stock market, in the period comprised from its announcement to the approval by National Congress in September 2014. The Event Study Method was used to analyze the abn...
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Raphael W. Jankeeparsad,Thanesha R. Jankeeparsad,Gerhard Nienaber
AbstractThe South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens? acceptance of E-Government services is critical, given the substantial investment...
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T. F. Mykhailova,O. V. Piskunova
Pág. 113 - 117
An econometric model for forecasting volumes of tax returns and estimating risk of not being completed plan indices have been proposed.
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Adriaan E. Pask,Johan Marx
AbstractOrientation: National Treasury acknowledges that 90% of all South African retirees will not have adequate financial resources in order to sustain themselves.Research purpose: This study aimed to address the retirement income shortfall by assessin...
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Richard J. Cebula
Pág. 36 - 52
Unaccounted for currency in the U.S. is argued to reflect the presence of widespread income tax evasion. This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of federal personal income tax evasion over th...
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Elena Villar Rubio,Pedro Enrique Barrilao González,Juan Delgado Alaminos
Pág. 135 - 149
This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices we...
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Bruce Howard
Profit-maximizing firms should continue to invest in economic capital to the point where the marginal product of capital equals the marginal cost of financial capital. As such, the returns to shareholders on the right-hand side of the balance sheet shoul...
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Piotr Lis
Pág. 2 - 6
Dear Readers,I have the pleasure of presenting to you the first issue of our research journal entitled ?Research Papers in Economics and Finance? (REF), published by the Faculty of Economics at Poznan University of Economics and Business. Caring about th...
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César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu...
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Chen-Yin Kuo
Pág. 227 - 242
Differing from existing research focusing on the relations between default risk and equity returns, corporate governance, tax allowance, this paper investigates whether accounting conservatism (accounting conservative reporting) reduces default risk. We ...
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Ben Westmore
Pág. 50
This paper uses panel regression techniques to assess the policy determinants of private sector innovative activity proxied by R&D expenditure and the number of new patents across 19 OECD countries. The relationship between innovation indicators and mu...
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Piotr Lis
Pág. 2 - 6
Dear Readers,I have the pleasure of presenting to you the first issue of our research journal entitled ?Research Papers in Economics and Finance? (REF), published by the Faculty of Economics at Poznan University of Economics and Business. Caring about th...
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Eric Mokwaro Bosire
Pág. 370 - 381
Infrastructure development is an essential element in economic growth and development. Good infrastructure fosters low transaction costs hence making production efficient and attracting foreign direct investments. However, there has not been adequate sch...
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Robin Marita Aondo
Pág. 114 - 123
This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by t...
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Simeon Oeta, Richard Kiai, Joseph Muchiri
Pág. 262 - 270
Taxes form a significant portion of a company?s expenses and in order to increase probable returns, tax planning is vital to financing and investment decisions of an entity. This study sought to find out the influence of tax avoidance on financial perfor...
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Marcelo Rabelo Henrique,Sandro Braz Silva,Wendell Alves Soares,Sérgio Roberto da Silva
Pág. 130 - 144
This study investigates the determinants of capital structure, using multiple regression technique data for a sample of 723 companies from various sectors of the Brazilian economy between 2005 and 2014 in order to determine the relative importance of the...
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Wesley Gruijthuijsen, Thérèse Steenberghen, Dominique Vanneste, Jan Zaman, Inge Pennincx, Sophie De Mulder, Koen Vermoesen and Eline Horemans
To limit additional (net) land take for economic activities, the reality of space use needs to be properly understood. This was assessed by comparing the spatial patterns obtained from a field inventory with those from existing data for five case areas i...
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Adam Abdullah,Rusni Hassan,Salina Kassim
Pág. 59 - 70
The purpose of this research is to develop an Islamic wealth management investment appraisal of the performance of tankers as a primary segment within international shipping and an important component of the oil and energy markets. Shipping is a strong g...
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Pascal Laumet, Mikkel Bruun
Pág. 422 - 429
As transportation infrastructure managers pursue performance-based management, increased scrutiny is rightfully imposed by the stakeholders (tax-payers and their legislative representatives). The performance of public transportation agencies is not evalu...
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