Assessing the Optimal Taxation of the Capital Income: A Case of Corporate Bond Market

Astrauskaitė, Ieva; Paškevičius, Arvydas

doi:10.9770/jssi.2016.5.4(7)

Cited by 6 publications

(4 citation statements)

References 25 publications

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“…When crisis strikes, with the drops in demand and sales of products and services, damages to enterprise liquidity occur. Financial disruption is present at both micro and macro levels, e.g., it poses a threat to organizational financial certainty and the viability of entire sectors [132,133]. Standard financial regime becomes inadequate and gives rise to emergent complex financial decision-making [134].…”

Section: Financial Contingency Planningmentioning

confidence: 99%

Sustaining Enterprise Operations and Productivity during the COVID-19 Pandemic: “Enterprise Effectiveness and Sustainability Model”

et al. 2020

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The research explores key factors impacting enterprise operational sustainability and the ability to transcend adversity during different stages of a crisis, such as the COVID-19 pandemic. The current study draws from the Theory of Crisis Management Teams, the Stakeholder Theory, and the Distributed Cognition Theory to build an “Enterprise Effectiveness and Sustainability Model during Pandemic.” Existing theoretical background joint with contemporary success case studies helped to identify the essential aspects and strategies enterprises should employ to survive and thrive during crisis and post-crisis. We have conceptualized an innovative approach to COVID-19 from the perspective of organizational characteristics, operations, digital transformation, and financial planning. The findings suggest that enterprises having distributed leadership, workforce and adaptive culture sustain business operations during a pandemic. Furthermore, resilient enterprises allow for more informed and decentralized decision-making. Prosperous organizations leverage Internet and Communication Technology (ICT) and integrate Intranet, social media, and online communication platforms into their daily business routines, as this helps to establish trust and build bonds with employees, stakeholders, and customers during and post-crisis. Finally, balancing between the stockpiling of resources and resiliency is crucial in anticipation of a crisis. Therefore, we conclude that enterprises with financial contingency plans sustain their business operations during a pandemic.

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Section: Financial Contingency Planningmentioning

confidence: 99%

Sustaining Enterprise Operations and Productivity during the COVID-19 Pandemic: “Enterprise Effectiveness and Sustainability Model”

et al. 2020

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“…notes, the expansion of the economic rights of the Subjects of the Federation urgently requires the formation of an active regional tax policy aimed at the optimal combination of the interests of the Federation, its Subjects, as well as enterprises and organizations [13]. Earlier studies by the American economist Arthur Laffer made it possible to visualize a stable relationship between tax revenues and tax rates [14]. At the same time, the reduction of tax rates and the establishment of tax incentives will allow to formalize a number of facts of the economic life of economic entities that were not previously reflected in financial and tax reporting, which will lead to an increase in budget revenues and, accordingly, tax collection.…”

Section: Resultsmentioning

confidence: 99%

Exercise of Constitutional Human Rights on the Internet as a Factor of Sustainable Society Development

et al. 2020

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The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and tax benefits for corporate property tax, criteria for the right to preferential taxation with a single tax levied in connection with the application of a simplified taxation system and other features of the regional tax legislation in relation to taxes credited to the budgets of the Subjects of the Federation. The problems of tax legislation that hinder the strengthening of the economic security of economic entities and, accordingly, the development of territories, as well as recommendations that allow increasing the efficiency of regional taxation and ensuring sustainable development of the Ural region are identified.

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“…Furthermore, these areas are associated with lower profitability, low economic potential, and the development of community planning. (Horiuchi 2017;Steiner;Teasdale 2019;Azhaman;Petryshchenko 2019, Belas et al 2016, Dobrovič et al 2018, Dobrovič et al 2016. As a result of the downturn of the traditional handicrafts in the country, the predominant incomes from non-agricultural sources are important.…”

Section: Introductionmentioning

confidence: 99%

New Approach to determining the economic potential of rural area on the example of the South Bohemian region of The Czech Republic

Pártlová¹,

Líšková²,

Felcan³

et al. 2020

JESI

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The paper discusses a new approach to determining the economic potential of rural area on the example of the region of South Bohemia in the Czech Republic. The approach is based on a comprehensive economic model, consisting of four sub-models (SM). Such aggregate model is used as the basis for the analysis of regional economic potential. The SMs were defined by the Progressivity Index of the Economic Structure, Trend of the Economic Structure Index, Business Activity Rate and Recreation and Tourism Index. The mathematical-statistical method of Stepwise backward analysis was used as an analytical tool. During this stage, the data database from Ekotoxa was used. Practically, the first two SMs named were verified. Furthermore, the implementation of the results was designed and tested by the researchers. Two research objectives were fulfilled, namely the construction of summary and partial models, and the * This research was funded by Technology Agency of the Czech Republic, programme of ETA, project reg. no. TL01000349 -Stabilization and development of SME in rural areas.

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Assessing the Optimal Taxation of the Capital Income: A Case of Corporate Bond Market

Cited by 6 publications

References 25 publications

Sustaining Enterprise Operations and Productivity during the COVID-19 Pandemic: “Enterprise Effectiveness and Sustainability Model”

Sustaining Enterprise Operations and Productivity during the COVID-19 Pandemic: “Enterprise Effectiveness and Sustainability Model”

Exercise of Constitutional Human Rights on the Internet as a Factor of Sustainable Society Development

New Approach to determining the economic potential of rural area on the example of the South Bohemian region of The Czech Republic

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