About: Tax Aspects of Financial Integration: Bank-Based vs. Market-Based Financial System     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

AttributesValues
rdf:type
Description
  • Both banking systems and stock markets enhance growth and overall economic development. Generally, at low levels of economic development commercial banks have a tendency to dominate the financial system, while at higher levels domestic stock markets tend to become more active and efficient relative to domestic banks. The aim of the paper is to detect common tax characteristics in 27 EU member countries, the United States and Japan in 2007 and 2012 and to find out whether the type of the financial system of these countries can be influenced by these characteristics. We use the method of statistical description and comparison and the correlation method. According to our results, we conclude that there is not a relation between the type of the financial system (bank-based vs. market based) and tax levels favouring dividends relative to the interest income. Our conclusion is in accordance with Demirgüc-Kunt and Levine (2001) and La Porta et al. (2000).
  • Both banking systems and stock markets enhance growth and overall economic development. Generally, at low levels of economic development commercial banks have a tendency to dominate the financial system, while at higher levels domestic stock markets tend to become more active and efficient relative to domestic banks. The aim of the paper is to detect common tax characteristics in 27 EU member countries, the United States and Japan in 2007 and 2012 and to find out whether the type of the financial system of these countries can be influenced by these characteristics. We use the method of statistical description and comparison and the correlation method. According to our results, we conclude that there is not a relation between the type of the financial system (bank-based vs. market based) and tax levels favouring dividends relative to the interest income. Our conclusion is in accordance with Demirgüc-Kunt and Levine (2001) and La Porta et al. (2000). (en)
Title
  • Tax Aspects of Financial Integration: Bank-Based vs. Market-Based Financial System
  • Tax Aspects of Financial Integration: Bank-Based vs. Market-Based Financial System (en)
skos:prefLabel
  • Tax Aspects of Financial Integration: Bank-Based vs. Market-Based Financial System
  • Tax Aspects of Financial Integration: Bank-Based vs. Market-Based Financial System (en)
skos:notation
  • RIV/61989100:27510/13:86088236!RIV14-MSM-27510___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 109853
http://linked.open...ai/riv/idVysledku
  • RIV/61989100:27510/13:86088236
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Bank-based system, dividend, financial markets, interest, market-based system, tax (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [E8D285635475]
http://linked.open...v/mistoKonaniAkce
  • Ostravice
http://linked.open...i/riv/mistoVydani
  • Ostrava
http://linked.open...i/riv/nazevZdroje
  • Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Kučerová, Zuzana
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn
  • 978-80-248-3133-6
http://localhost/t...ganizacniJednotka
  • 27510
Faceted Search & Find service v1.16.118 as of Jun 21 2024


Alternative Linked Data Documents: ODE     Content Formats:   [cxml] [csv]     RDF   [text] [turtle] [ld+json] [rdf+json] [rdf+xml]     ODATA   [atom+xml] [odata+json]     Microdata   [microdata+json] [html]    About   
This material is Open Knowledge   W3C Semantic Web Technology [RDF Data] Valid XHTML + RDFa
OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 48 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software