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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)
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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)
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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)
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skos:notation
| - RIV/61989100:27510/13:86088236!RIV14-MSM-27510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/61989100:27510/13:86088236
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Bank-based system, dividend, financial markets, interest, market-based system, tax (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - Vysoká škola báňská - Technická univerzita Ostrava
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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