Tax Rates and Tax Evasion

2018 ◽  
Vol 19 (2) ◽  
pp. 229-250
Author(s):  
Harini Weerasekera
Keyword(s):  
Sri Lanka ◽  
Policy Change ◽  
Tax Evasion ◽  
Value Added ◽  
Tax Rates ◽  
Treatment Data ◽  
The Difference ◽  
The Impact ◽  
The Relationship ◽  
Trade Partners

The study empirically examines the relationship between tax rates and tax evasion for Sri Lanka. This is examined in the context of border tax evasion, where I test for the presence of evasion via the ‘evasion gap’: the discrepancy between exports to Sri Lanka (as reported by Sri Lanka’s trade partners) and imports by Sri Lanka (as reported by Sri Lanka) for products imported by Sri Lanka from its top seven import partners in 2014. The study focuses on two forms of border tax evasion: underreporting and mislabelling. In addition, the study estimates the effect of a policy to bring selected value-added tax (VAT)-exempt products into the VAT net, on the evasion gap. Results from OLS estimation suggest that both forms of evasion are present. The difference-in-difference results of the impact of the policy change on the evasion gap are insignificant, but require post-treatment data to arrive at a more concrete conclusion. JEL: H200, H260

scholarly journals Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine

2021 ◽  
Vol 8 (55) ◽  
pp. 378-389
Author(s):  
Gennadiy Sudak ◽  
Savchenko Yuliia
Keyword(s):  
Value Added ◽  
Income Taxes ◽  
Income Taxation ◽  
Tax Burden ◽  
Tax Rates ◽  
Bank Deposits ◽  
Methodological Approaches ◽  
The Difference ◽  
The Impact ◽  
Progressive Income Taxation

Abstract This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016, which included a change from progressive income taxation to proportional income taxation, a decrease in tax rates in 2003, and an increase in tax rates in 2014–2016. The data sample consists of publicly available data on Ukrainian households’ income, savings, and taxes paid in 1996–2019. The analysis was performed using panel regression and the difference-in-difference (DID) method. The tax burden impact on bank deposits is significant and is caused partly by the shadow economy. The results of the study are relevant for Ukraine and countries with similar economies. The methodological approaches developed in the paper can be used for similar studies in other developing countries.

PENGARUH FAMILY OWNERSHIP, PERUBAHAN TARIF PAJAK DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Elfina Astrella Sambuaga
Keyword(s):  
Ownership Structure ◽  
Tax Reform ◽  
Stock Exchange ◽  
Family Ownership ◽  
Corporate Debt ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
The Impact ◽  
The Relationship ◽  
Debt Policy

<p>This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.</p><p>Keywords : debt policy, family ownership, firm value, tax reform.</p>

scholarly journals The role of L/W in the solar radiation for Saharian cities

2019 ◽  
Vol 91 ◽  
pp. 05006
Author(s):  
Rami Qaoud ◽  
Alkama Djamal
Keyword(s):  
Solar Radiation ◽  
Solar Energy ◽  
Energy Levels ◽  
Direct Solar Radiation ◽  
Test Field ◽  
Natural Lighting ◽  
The Difference ◽  
The Impact ◽  
The Relationship

The urban fabric of the desert cities is based on the principle of reducing the impact of urban canyons on direct solar radiation. Here comes this research, which is based on a comparative study of the periods of direct solarisation and values of the solar energy of urban canyons via two urban fabrics that have different building densities, where the ratio between L/W is different. In order to obtain the real values of the solar energy (thermal, lighting), the test field was examined every two hours, each three consecutive days. The measurement stations are positioned by the three types of the relationship between L/W, (L≥2w, L=w, L≤0.5w). According to the results, we noticed and recorded the difference in the periods of direct solarization between the types of urban engineering canyons, reaching 6 hours a day, the difference in thermal values of air, reaching 4 °C, and the difference in periods of direct natural lighting, reaching 6 hours. It should be noted that the role of the relationship between L/W is to protect the urban canyons by reducing the impact of direct solar radiation on urban canyons, providing longer hours of shading, and reducing solar energy levels (thermal, lighting) at the urban canyons. This research is classified under the research axis (the studies of external spaces in the urban environment according to the bioclimatic approach and geographic approach). But this research aims to focus on the tracking and studying the distribution of the solar radiation - thermal radiation and lighting radiation - in different types of street canyons by comparing the study of the direct solarization periods of each type and the quantity of solar energy collected during the solarization periods.

Abstract 279: The Impact of Heart Failure on Depression and Quality of Life is Greater in Men than Women

2012 ◽  
Vol 5 (suppl_1) ◽  
Author(s):  
Rory Hachamovitch ◽  
Brian Griffin ◽  
Alan Klein ◽  
Benjamin Nutter ◽  
Irene Katzan ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Heart Failure ◽  
Demographic Data ◽  
Cardiovascular Assessment ◽  
Related Quality ◽  
Health Related ◽  
The Difference ◽  
The Impact ◽  
The Relationship

Background. Patients (pts) diagnosed with congestive heart failure (HF) have been reported to have more frequent depression and worsened health related quality of life (HRQOL). Although depression is more common in women than men in this condition, the impact of HF on depression and HRQOL in men versus women is unclear. We sought to examine the relationship between pt sex, HF diagnosis, and pt-perceived depression and HRQOL. Methods. Depression (PHQ-9) and HRQOL (EQ5D) data were collected using tablet computers from pts presenting for routine outpatient cardiovascular assessment at our institution between November, 2010 and December, 2011. Demographic, clinical, and historical data was collected as per routine. We examined the association of pt sex and clinical diagnosis of HF with instrument results after adjusting for potential confounding information using mutliple linear regression. Results. Of 3046 pts (age 61±15), 39% were female and 8.7% were diagnosed with HF. Overall, PHQ-9 was greater, and minor or major depression (PHQ-9≥10) was more frequent, in women than men (4.6±4.6 vs. 3.3±4.4; 14.0% vs. 8.9%, both p<0.05) and in HF pts than pts without HF (5.9±5.6 vs. 3.6±4.3, 22.0% versus 9.6%; both p<0.05). Similarly, HRQOL was worse in women than men (EQ-5D 0.80±0.18 vs. 0.87±0.16; p<0.01) and in HF pts than no HF (EQ-5D 0.76±0.18 vs. 0.85±0.17; p<0.01). However, the difference in PHQ-9 between pts with versus without HF was greater in men (6.23±6.06 vs. 3.02±4.06, p<0.01) than women (5.43±4.85 vs. 4.55±4.58, p=0.09). After adjusting for cardiovascular diagnoses, comorbidities, clinical and demographic data, multivariable modeling of PHQ-9 revealed a significant interaction between pt sex and HF diagnosis (p=0.001; see Figure) such that women had greater PHQ-9 scores compared to men without HF, but in the setting of HF, mens' PHQ-9 scores were greater. Modeling of EQ-5D also revealed that after risk-adjustment an interaction between HF diagnosis and sex was present with a similar pattern of findings. Conclusion. Although depression is more frequent and severe in women compared to men, and in pts with versus without HF, HF appears to impact depression severity more in men compared to women.

scholarly journals Family Climate Patterns and Its Relationship with Self-Concept among Students at the University of Islamic Sciences in light of the Variables of Gender and Age

2017 ◽  
Vol 9 (1) ◽  
pp. 145
Author(s):  
Fatima Mohammad Rashed Al Talahin ◽  
Hana Khaled Al –Raqqad ◽  
Eman Saeed Al- Bourini ◽  
Bilal Adel Al-Kateeb
Keyword(s):  
Pearson Correlation ◽  
Statistical Significance ◽  
Self Concept ◽  
Family Climate ◽  
Gender And Age ◽  
Climate Patterns ◽  
The Difference ◽  
The University ◽  
The Impact ◽  
The Relationship

The aim of this study is to clarify the relationship between self-concept and patterns of family climate among students at the University of Islamic Sciences, and also aimed to investigate the effect of gender and age on this relationship.The sample of the study consisted of a group of students were selected randomly, totaling (139) students; (58) male and (81) female students.Two questionnaires were distributed on 139 students. The first questionnaire was on the impact of patterns of family climate on self-concept and the second one about self-concept. Then the researcher analyzed the results of each item in the questionnaire using appropriated statistical methods, calculated the correlation between self-concept and patterns of family climate using the Pearson correlation coefficient, and G-test to find the difference between correlation coefficients.The results showed a positive statistical significance relationship between family climate patterns on one hand and between self-concept in all its dimensions on the other hand.

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

scholarly journals The effect of the CEO media coverage on corporate brand equity: evidence from Poland

2021 ◽  
Vol 12 (2) ◽  
pp. 499-523
Author(s):  
Anna Górska ◽  
Grzegorz Mazurek
Keyword(s):  
Brand Equity ◽  
Media Coverage ◽  
Value Added ◽  
Corporate Brand ◽  
Personal Brand ◽  
Data Points ◽  
New Perspective ◽  
Media Monitoring ◽  
The Impact ◽  
The Relationship

Research background: Despite increased attention in the literature to the importance of the CEO?s brand for companies, understanding of the effect of the CEO brand on the corporate brand remains limited. To contribute to this discussion, this paper investigates different facets of the impact of the CEO brand, and particularly its media coverage, on corporate brand equity. Purpose of the article: This study investigates the relationship between the different aspects of the CEO brand?s media coverage and corporate brand equity. Methods: Comprehensive media monitoring in the press and online sourcing of CEOs from the strongest Polish brands were conducted. For three years (2014?2017), media monitoring covered 81 CEOs, resulting in over 44,000 data points for this study. Regression analysis was conducted to determine whether a relationship exists between different facets of the CEO?s personal brand and company brand equity. Findings & value added: This study provides a new perspective on the relationship between the CEO and corporate brands and showcases empirical evidence of the CEO brand?s relationship with corporate brand equity. It introduces two relevant and novel variables (CEO brand reach and CEO brand advertising value equivalent [AVE]) to the literature, which have been limited to the number of mentions and its sentiment. Accordingly, this study contributes to the emerging literature of CEO branding within the branding field. Contrary to expectation, the intensity of media coverage alone was not significant. Results indicate that reach and AVE of CEO media exposure are reflected in the corporate brand equity. The study also finds that negative sentiment toward a CEO?s brand negatively affects corporate brand equity. The study adds to the growing stream of literature on the role of CEO brand.

scholarly journals Sensitivity analysis of Economic Value Added as a dominant indicator of concept of economic profit

2021 ◽  
Vol 129 ◽  
pp. 03014
Author(s):  
Dusan Karpac ◽  
Viera Bartosova
Keyword(s):  
Sensitivity Analysis ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Financial Status ◽  
Economic Profit ◽  
Methods Of Synthesis ◽  
The Difference ◽  
Individual Variables ◽  
The Impact

Research background: The modern goal of enterprises, value creation, is achieved through the concept of economic profit. Profit, as part of profit or loss, is one of the most important flows, pointing to how efficiently corporate capital is used in an entity (Coatney & Poliak, 2020). The article deals with the difference between accounting and economic profit, the selected form of economic profit - the EVA indicator. The economic value added (EVA) indicator is one of the best-known modern indicators of a company's performance (Siekelova et al., 2019). It shows whether the given entity increases its value or only earns for its economic survival. The benefit of this indicator is the valuation of equity and taking into account the risk. It is difficult to express the economic profit itself, therefore the article also addresses the issue of its calculation (Shah et al., 2016). The company needs to know its financial status and the direction it is heading, so we decided to calculate a selected form of economic profit. Purpose of the article: The company needs to know its financial status and the direction it is heading, so we decided to calculate a selected form of economic profit. When expressing the value of the economic value added indicator, it is also important to know the items and components of the calculation that have the strongest meaning and effect on the possible amount of the indicator. Given this, we decided to use a sensitivity analysis, which points to the effect of individual variables that participate in the construction of the EVA calculation. Methods: In this work, the methods of induction, deduction, and comparison were used to obtain a true picture of the subject issue. Methods of synthesis and analysis of the researched issues were also used. Findings & Value added: In the paper there is pointed out the intensity of the impact of individual variables that entered into the calculation of the economic value added indicator as a dominant indicator of concept of economic profit.

scholarly journals Monetary Stabilization Policy in the Coronacrisis

2021 ◽  
Vol 129 ◽  
pp. 01015
Author(s):  
Tatiana Kotcofana ◽  
Anastasiya Titova ◽  
Armen Altunyan
Keyword(s):  
Monetary Policy ◽  
Policy Instruments ◽  
Value Added ◽  
Stabilization Policy ◽  
University Of Oxford ◽  
Global Recession ◽  
National Economies ◽  
The University ◽  
The Impact ◽  
The Relationship

Research background: In 2020, all the world's economies faced a new, special phenomenon – the coronacrisis caused by the pandemic, and with the fall of most economic indicators. In the current conditions, it is extremely important to build a competent monetary policy in order to soften the "blows" caused by the global recession for national economies. Purpose of the article: The main purpose of the presented article is the analysis of measures to stimulate the economy using monetary policy instruments in the conditions of the coronacrisis. Methods: To conduct the study, we used official statistics data, on the basis of which an econometric model was built, which allowed us to determine the forecast values for inflation, taking into account the impact of monetary and non-monetary factors. Findings & Value added: The econometric analysis show the high importance of non-monetary factors of inflation. This makes it difficult to assess the monetary policy, since Central banks are able to influence non-monetary factors only indirectly. The paper notes the influence of the refinancing rate on loans to the real sector of the economy, since the stabilization monetary policy should be primarily aimed at maintaining economic growth. The correlation field of the relationship between the index of rigidity of restrictions developed by the University of Oxford and loans to small and medium-sized businesses is constructed. It is noted that with the reduction of administrative restrictions, the volume of loans granted to small and medium-sized businesses increases.

Prevalence of ADHD in children born by mothers consuming Frankincense during pregnancy

2021 ◽  
Author(s):  
Alimohammad Ranjbar ◽  
Elahe Kamali Ardakani ◽  
Rahele Zareshahi
Keyword(s):  
Data Gathering ◽  
Control Group ◽  
Case Group ◽  
Dsm V ◽  
History Of ◽  
The Difference ◽  
The Impact ◽  
The Relationship ◽  
The Brain ◽  
Positive Effect

Aims: In Iranian culture, due to some narratives from the prophet Mohammad about the use of frankincense during pregnancy for increasing IQ in children, some women consume frankincense during expectancy. This study's goal is to evaluate the relationship between frankincense used during pregnancy and the incidence of ADHD. Methods: In this study, the case group comprised children 4-17 years old referring to Shahid Chamran Pharmacy in Yazd from summer to winter 2018 for receiving Methylphenidate, those with whom a psychologist had identified ADHD based on DSM-V factors.  The control group included children of the same age group but without ADHD. For data gathering, a checklist was used with some questions on smoking, family history of ADHD, presence/absence of a specific disease during pregnancy, frankincense used during pregnancy, and a chemical medication consumed during pregnancy. Results: The main result demonstrated that the children whose mothers used frankincense during pregnancy were 0.67 times less likely to be affected by ADHD than those whose mothers did not use this substance. However, the difference failed to be statistically significant (P>0.05). Conclusion: Some studies report that frankincense can bear a positive effect on the development of the brain and possibly adequate formation of dendrites trees, axons and induce proper communication between them, so the impact of frankincense on the brain may be justified by its protective effect against the hyperactive child.

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