Impact Factor of Capital to the Tax System

Χαλλουμής, Constantinos Challoumis Κωνσταντίνος

doi:10.2139/ssrn.3145388

Cited by 10 publications

(13 citation statements)

References 10 publications

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“…In this way, the cycle of money is enhanced because large companies do not direct money away from society and the economy and international banks. As a result, the profits of large companies are not invested back into society, and ultimately this contributes to a decrease in consumption (Bourdin and Nadou 2018;Challoumis 2018cChalloumis , 2019bChalloumis , 2019cChalloumis , 2020aChalloumis , 2021bChalloumis , 2021dDriver 2017;Dybowski and Adämmer 2018;Khan and Liu 2019;Marques 2019;Miailhe 2017;Ortun et al 2017;Shamah-Levy et al 2019;Taub 2015). Therefore, according to the fixed-length principle, the local companies that save their money in local banks should have lower tax rates.…”

Section: Methodsmentioning

confidence: 99%

“…In the case of Costa Rica, the index of the money cycle is close to 0.5, indicating that the country can face a severe economic crisis, at a slightly lower risk than countries with lower index rates. Countries that exceed the index value of 0.2 can counteract potential crises (Arai et al 2018;Bartels 2005;Castro and Scartascini 2019;Challoumis 2018cChalloumis , 2019bChalloumis , 2019cChalloumis , 2020aChalloumis , 2021bChalloumis , 2021dEwert et al 2021;Holcombe 1998;Kiktenko 2020;Koethenbuerger 2011;Martinez and Rodríguez 2020;Ratten 2019;Ruiz et al 2017). The methodology used in the current study for Switzerland is presented below, which is consistent with the presented theory.…”

Section: Methodsmentioning

confidence: 99%

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The Index of the Cycle of Money: The Case of Switzerland

Challoumis

2024

JRFM

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This article focuses on the study of issues related to the functionality and structure of an economy. To achieve this, the theory of the cycle of money is used. The structural features of an economy are reflected in its operational characteristics, and vice versa. The index of the cycle of money indexes how well an economic system can counteract a financial crisis and characterizes how well structured a country’s economy is. Calculations of the index of the cycle of money in Switzerland were compared with the global average index. The results showed that Switzerland is close to the global average; therefore, it has an excellent economy and is equipped to face any economic crisis. The applied methodology abides by theoretical, mathematical, statistical, and econometrical outcomes. This work is significant as it demonstrates the strength of Switzerland’s economy in response to a potential crisis. Prior case studies were reviewed from Latvia, Bulgaria, Serbia, Thailand, Greece, Montenegro, and many other countries. This study postulates that companies with high capital should invest in manufacturing and high technology sectors that should be subject to fewer taxes; this approach facilitates a better distribution of money to the economy by allowing small companies to service the remaining economic activities. The period used for compilations in this study was the global recession of 2007–2017. The reviewed case study results are from a project studying multiple countries, and at present, this article presents the only study about Switzerland’s index of the cycle of money.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

The Index of the Cycle of Money: The Case of Switzerland

Challoumis

2024

JRFM

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“…The contracts and the agreements between the participants of control transactions are those that determine the allocation of profits and losses (Challoumis, 2020(Challoumis, , 2021cDe Araujo et al, 2020;Engström et al, 2020;Fernandez & Raine, 2019;Gangl & Torgler, 2020;Maier, 2012;Syukur, 2020;Van de Vijver et al, 2020) (Baker et al, 2020;Berg et al, 2020;Gangl & Torgler, 2020;Hagenaars et al, 2017;Levi, 2021). The agreements should mention changes that happen in the contracts.…”

Section: Introductionmentioning

confidence: 99%

Minimum Мixed Savings on Cycle of Money

Challoumis

2024

OJRE

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This paper is about the utility of the cycle of money with minimum mixed savings. This means that it examines the crucial points of tax policy and public policy that are the best for the increase of consumption and investments, subject to the case that there exists mixed savings at the minimum level. Therefore, an analysis is based on the utility of the public sector and the utility of the uncontrolled enterprises. Thence, it is plausible to extract conclusions about the utility of the cycle of money, showing the points and the behaviors of any economy when there are mixed savings and omitted escaped savings. For this analysis is applied the Q.E. method and its econometrical approach.

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“…The symbol of in the prior equation is about the amount of taxes that should be paid to the companies of controlled transactions in the application of the arm's length principle (Challoumis, 2018c(Challoumis, , 2018b(Challoumis, , 2019d(Challoumis, , 2020b(Challoumis, , 2021i, 2021h, 2021k, 2022b(Challoumis, , 2023a(Challoumis, , 2023i, 2023z, 2023ae, 2023w, 2024c. The is the amount of tax obligations that can be avoided through the allocations of profits and losses (AICPA, 2017;Bakaki & Bernauer, 2018;Diallo et al, 2021;Erickson, 2016;Grove et al, 2020;Sánchez et al, 2020;Schram, 2018;Schwartz, 2019;Victral et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Cycle of Money - Minimum Escape Savings and Financial Liquidity

Challoumis

2024

IJMMU

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This paper discusses the velocities of the minimum escape savings and financial liquidity. This means that it examined the behavior of the money cycle under normal conditions while controlling for the velocity of minimum escape savings and the velocity of financial liquidity. Therefore, it has determined how the economy works based on its cycle of money. Escape savings are the savings that leave the economy. The minimum escape savings simultaneously enhance the enforcement savings, leading them to their maximum level. The enforcement savings are the savings that stay in the economy. Thence, it is plausible to extract conclusions about the consumption and the investments in each economy. For this analysis has used a Q.E. method approach.

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Impact Factor of Capital to the Tax System

Cited by 10 publications

References 10 publications

The Index of the Cycle of Money: The Case of Switzerland

The Index of the Cycle of Money: The Case of Switzerland

Minimum Мixed Savings on Cycle of Money

The Cycle of Money - Minimum Escape Savings and Financial Liquidity

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