Corporate Taxes and Foreign Direct Investments: An Impact Analysis

doi:10.7176/ppar/10-9-07

Cited by 2 publications

(1 citation statement)

References 16 publications

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“…On a general note, the operational impact of the model outweighs the cost [31], [32] and has been categorized as effective over other security models in the business context, telecommunication organizations such as At&T have confirmed that its reduces organizational risk and closes lapses in cloud control mechanisms, more so, it reduces the risk of a data breach, thus saving organizations the cost of litigations and unauthorized use of customer data for espionage, and more importantly, it reduces the risk of security breach both on-premise and virtually. Definition of Zero trust Various definitions have been coined around the Zero Trust Model, a common phrase in the definition is trust and this extends to the users, devices, networks, and other variables that interface within and outside the perimeters of an organization"s network.…”

Section: Literature Reviewmentioning

confidence: 99%

Zero Trust Architecture: Trend and Impact on Information Security

EDO¹,

Tenebe²,

Etu³

et al. 2022

IJETAE

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Traditional-based security models are a threat to information security; they have been regarded as weak and ineffective to meet the dynamics of information system trust. An emerging framework, Zero Trust Architecture (ZTA) seeks to close the trust gap in information security through enforcing policies based on identity and continuous authentication and verification. This framework is built on several trust nodes and logical components that attempt to close the trust gap that exists in an information system. The adoption of this framework is still in its teething stage which is a result of several misleading deductions and assumptions. We attempt to explore the intricacies in the framework and close the existing knowledge gap. we surveyed the literature on ZTA and provided a foundational discussion on its implementation and effectiveness from prior studies. while we do not critique other models, this paper studied the strength and variables of the zero-trust security architecture and attempt to provide an overview of the model and close the knowledge gap on the effectiveness of adopting a Zero trust philosophy.

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Section: Literature Reviewmentioning

confidence: 99%

Zero Trust Architecture: Trend and Impact on Information Security

EDO¹,

Tenebe²,

Etu³

et al. 2022

IJETAE

View full text Add to dashboard Cite

show abstract

Tax Policy and Foreign Direct Investment: A Regime Change Analysis.

Edo

Okafor

Justice

2020

J. Fin. Bank. Review

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Objective – Tax policies play significant role in the direction of foreign direct investments. We investigate the proposition that tax policies enacted by military and democratic regimes differ on the influence the foreign direct investments. Methodology/Technique – Our hypotheses are tested using the error correction model as we compare the impact of tax policies on flow foreign direct investments in Nigeria between two dispensations: military rule from 1983 to 1999 and democratic rule from 1999 to 2017. Panel data between 1983 and 2017 were obtained from the databases of the World Bank, Central Bank of Nigeria and the Federal Inland Revenue Services. The explanatory variables include company income tax, value added tax, tertiary education tax and customs and exercise duties. Findings – The study reveals that tax variables during the military regime exerted more explanatory power of 79% compared to the civilian administration of 66% with respect to the impact of corporate taxes on FDI. The effect of company income tax on FDI was more pronounced during the military regime than in the civilian regime. FDI had a higher degree of convergence during the military regime compared to civilian rule, and this is vital for policy assessments and comparison. Novelty – We bring to light new evidences on the effects of taxes polices on FDI. Type of Paper: Empirical Keywords: Corporate taxes; Tax Policies; Foreign Direct Investments; Error Correction Model; Military regime; Civilian regime. Reference to this paper should be made as follows: Edo, O.C; Okafor, A; Emmanuel, A. (2020). Tax Policy and Foreign Direct Investment: A Regime Change Analysis., J. Fin. Bank. Review, 5 (3): 84 – 98 https://doi.org/10.35609/jfbr.2020.5.3(3) JEL Classification: E22, F21, H2, P33.

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Corporate Taxes and Foreign Direct Investments: An Impact Analysis

Cited by 2 publications

References 16 publications

Zero Trust Architecture: Trend and Impact on Information Security

Zero Trust Architecture: Trend and Impact on Information Security

Tax Policy and Foreign Direct Investment: A Regime Change Analysis.

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