RSS 1.0Finanse i Prawo Finansowe/Journal of Finance and Financial Law 2022/3
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SPIS TREŚCI
1.Introduction to the Journal IssueMonika Bolek
2.Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender
Robert W. McGee, Jovan Shopovski, Monika Bolek
3.Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature
Olga Krzeczewska, Luís Miguel Serra Coelho
4.Trading Volume and Capital Gains Tax - Evidence from Selected Stock Markets with Different Characteristics
Agata Gniadkowska-Szymańska, Mariya Gubareva
5.Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies
Agata Gniadkowska-Szymańska, Bojana Olgić Draženović, Stella Suljic Nikolaj
6.Costs and Taxes in the Light of Financial Management in Companies Listed on WSE
Katerina Lyroudi, Monika Bolek
7.Cryptocurrency Market and Tax Regulations in Turkey: an Analysis in the European Emerging Economy
Burcu Zengin, Sahnaz Kocoglu
Recent Submissions
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Introduction to the Journal Issue
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14) -
Costs and Taxes in the Light of Financial Management in Companies Listed on WSE
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The goal of this paper is to present costs and taxes as a part of financial management process in companies listed on the WSE. In the hypothesis it is expected that costs influence ... -
Cryptocurrency Market and Tax Regulations in Turkey: an Analysis in the European Emerging Economy
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The aim of the article: The purpose of this study is to provide a thorough review of the current state of cryptocurrency market and how governments perceive and deal with the threats and opportunities brought by the block ... -
Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The purpose of this article is to present the impact of capital gains tax on the returns of the two most popular cryptocurrencies: BITCOIN and Ethereum Classic (ETC).Methodology: In ... -
Trading Volume and Capital Gains Tax - Evidence from Selected Stock Markets with Different Characteristics
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The goal of this paper is to investigate the relationship between capital gains tax paid by investors and the liquidity of the market, expressed by the trading volume.Methodology: In ... -
Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, ... -
Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature
Krzeczewska, Olga
; (Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14)
The purpose of the article/hypothesis: This paper aims to provide a comprehensive review of the theoretical and empirical literature regarding tax-induced earnings management. In particular, the association between anticipated ...