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Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Title Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic Author info Michal Ištok, Mária Kanderová Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Kanderová Mária 1965- (50%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
Source document Technological and Economic Development of Economy. Vol. 25, no. 6 (2019), pp. 1293-1308. - Vilnius : Vilnius Gediminas Technical Univesity, 2019 Keywords financie - finance dlhy - debts zisk - zisky - profit dane - taxes vlastnícke vzťahy - property relations slovenské podniky - Slovak companies Form. Descr. články - journal articles Language English Country Lithuania URL Link na plný text Public work category ADM No. of Archival Copy 46807 Repercussion category HUSSAIN, Sarfraz - HASSAN, Asan Ali Bin Golam - RAFIQ, Muhammad - ABDULLAH, Muhammad - QUDDUS, Abdul. Impact of investment decisions and interest rate on firm’s financial performance of fuel and energy sector of Pakistan. In International journal of advanced science and technology. ISSN 2005-4238, 2020, vol. 29, no. 4, pp. 1391-1410.
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VRŽINA, Stefan. Tracking tax haven ownership in Serbia. In Proceedings of the 6th international scientific conference on contemporary issues in economics, business and management (EBM 2020), Kragujevac, 14th-15th December 2020 [CD-ROM]. Kragujevac : Faculty of Economics in Kragujevac, 2020. ISBN 978-86-6091-116-4, pp. [313-321].
JEDLICKA, Vit. The use of international tax planning in subsidiaries from the financial and ict sectors in the Czech Republic. In E + M Ekonomie a magement. ISSN 1212-3609, 2021, vol. 24, no. 1, pp. 182-196.
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SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - DOBRANSCHI, Marian. Profit shifting and tax base erosion in the twenty-first century. In Contributions to finance and accounting. Cham : Springer, 2021. ISBN 978-3-030-74961-3, pp. 9-43.
VALÁŠKOVÁ, Katarína - GAJDOŠÍKOVÁ, Dominika - LAZAROIU, George. Has the COVID-19 pandemic affected the corporate financial performance? A case study of Slovak enterprises. In Equilibrium-quarterly journal of economics and economic policy. ISSN 1689-765X , 2023, vol. 18, no. 4, pp. 1133-1178.
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TEPPEROVÁ, Jana - PAVEL, Jan - DOBRANSCHI, Marian - SOLILOVÁ, Veronika - NERUDOVÁ, Danuše. Methodological approaches to the measurement of profit shifting and tax base erosion. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 45-92.
OUDAH, Zahraa Ali Al Ridha - ALI, Jabir Hussein - AHMED, Ahmed Ali. Use of earnings quality measures to evaluate performance of Iraqi banks in terms of industry 5.0 : using the hierarchical analysis process. In Lecture notes in networks and systems : 3rd international multi-disciplinary conference : integrated sciences and technologies, IMDC-IST 2024, Basrah, 10th-11th January 2023. Berlin : Springer science and business media Deutschland, 2023. ISBN 978-303151715-0, pp. 142-153.
VÍTEK, Leoš - SOLILOVÁ, Veronika. Tax policy in relation to fair corporate taxation. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 157-217.
DOBRANSCHI, Marian - SOLILOVÁ, Veronika - LITZMAN, Marek - NERUDOVÁ, Danuše. Economic analysis from the micro-perspective. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 115-156.
SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - DOBRANSCHI, Marian. Profit shifting and tax base erosion in the twenty-first century. In Contributions to finance and accounting. Cham : Springer Nature Switzerland, 2021. ISBN 978-3-030-74962-0, pp. 9-43.
HANANTO, Hari. Pengaruh karakteristik multi nasionalitas dan thin capitalization terhadap effective tax rate. In Akuntansi dan Teknologi Informasi [online]. 2021, vol. 14, no. 2, pp. 100-114 [cit. 2024-06-28]. ISSN 2614-8749. Dostupné na: https://doi.org/10.24123/jati.v13i2
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SALEM, Salem Mohammad - QUITAIT, Zaid Rebhi Hammad. The effect of corporate income tax on financial performance : evidence from Palestine. In Journal of economic, administrative and legal sciences [online]. 2023, vol. 7, no. 10, pp. 100-110 [cit. 2024-06-28]. ISSN 2522-3372. Dostupné na: https://doi.org/10.26389/AJSRP.Q100123
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