Liability taxes, risk, and the cost of banking crises

Bellucci, Andrea; Fatica, Serena; Heynderickx, Wouter; Kvedaras, Virmantas; Pagano, A.

doi:10.1016/j.jcorpfin.2023.102387

Cited by 3 publications

(1 citation statement)

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“…With the deepening of the reform of "streamlining management and serving the government" in the tax field, helping to create a market-oriented, legal, international business environment, and the advent of the era of information big data, enterprise tax management has encountered unprecedented new challenges, and tax risk has gradually become one of the main risks faced by enterprise management [1][2]. Tax risk is a potential form of risk that we need to pay attention to and prevent in our daily business activities.…”

Section: Introductionmentioning

confidence: 99%

The Construction and Application of the "Three Linkages" Tax Management System

Wei

2023

AEMR

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Enterprise tax management should focus on the strategic goals of the enterprise, with the focus on "digitization of value management, risk control in action, and standardization of basic management". It should innovate and promote the linkage of tax management with tax policies, business front-end, and external audit and internal inspection, strengthen value leadership, prevent business risks, promote financial transformation, consolidate financial foundation, and build a financial team to ensure leading financial performance indicators, Provide financial support for the company's lawful and compliant operations.

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Section: Introductionmentioning

confidence: 99%

The Construction and Application of the "Three Linkages" Tax Management System

Wei

2023

AEMR

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What explains the recovery speed of financial markets from banking crises?

Huang,

Zhang

2024

Research in International Business and Finance

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A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition

Ebrahim

2024

IJAFRM

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International accounting standards require, in particular the impairment of (36) asset value standard No (31), re- evaluation of assets to display the value of fair value as the replacement value at the end of the period or fiscal year of the disclosure of assets, real value, the represent philosophy of accounting to relevant of different models to call the fair values, especially in case of using methodology - based pricing capital asset model. The researcher presented a model for measuring the impairment of the book value of assets form, which contributes to the measurement of accuracy of the fixed measurement of accounting income and taxable income help guide the preparation of financial statements in the presentation of fixed assets as fast as they converge with the fact that revenue and economic benefits of the asset in the financial period is ending. Because the accounting incases always different on taxable income for the application of the income tax act, although the act, to impose tax in net profit, which present the income statement prepared in accordance with the Egyptian accounting standards, but on grounds of maintaining the public revenues of ministerial decisions were issued contrary to that application and became the standard (31) can’t be applied when determining the tax base. Which led to a loss in its submission for income tax, which is a clear challenge, there is no application of some financial standards, which is what the researcher tried to show. He presented it to determine the tax impact of not applying the standard.

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Liability taxes, risk, and the cost of banking crises

Cited by 3 publications

References 50 publications

The Construction and Application of the "Three Linkages" Tax Management System

The Construction and Application of the "Three Linkages" Tax Management System

What explains the recovery speed of financial markets from banking crises?

A Proposed Model to Measure the Impairment Value of Fixed Assets with the Need for Tax Recognition

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