Przeglądaj Finanse i Prawo Finansowe/Journal of Finance and Financial Law 2022/3 według tytułu
Wyświetlanie pozycji 1-7 z 7
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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 ... -
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 ... -
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, ... -
Introduction to the Journal Issue
(Wydawnictwo Uniwersytetu Łódzkiego, 2022-09-14) -
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 ...