Metrika

  • citati u SCIndeksu: [1]
  • citati u CrossRef-u:[1]
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:53
  • preuzimanja u poslednjih 30 dana:30

Sadržaj

članak: 4 od 13  
Back povratak na rezultate
2019, vol. 21, br. 1, str. 15-28
Planiranje korporativnog poreza i finansijsko poslovanje sistemski važnih banaka u Nigeriji
aUniversity of Ilorin, Faculty of Management Sciences, Department of Accounting, Ilorin, Nigeria
bEkiti State University, Department of Accounting, Ado Ekiti, Nigeria

e-adresaolamidefag@yahoo.com
Ključne reči: intenzitet kapitala; efektivna poreska stopa; finansijsko poslovanje; sistemski važne banke; planiranje poreza; "tanka" kapitalizacija
Sažetak
Zbog visokog poreskog opterećenја, ekonomski subjekti u Nigeriji, uključujući i sistemski važne banke, sprovode korporativne strategije radi identifikovanja zakonskih praznina koje omogućavaju da se uplate poreza svedu na najmanju moguću meru, odlože ili u potpunosti izbegnu, kako bi se ublažio negativan efekat poreza na finansijsko poslovanje. U tom smislu, u ovoj studiji se istražuje planiranje korporativnog poreza i finansijsko poslovanje sistemski važnih banaka u Nigeriji. Za istraživanja u ovoj studiji primenjen je model ex-post facto, a model najmanjih kvadrata (Pooled OLS) korišćen je za analizu podataka. Studija je pokazala da efektivna poreska stopa ima negativan i značajan uticaj na finansijsko poslovanje. "Tanka" kapitalizacija ima pozitivan značajan uticaj na finansijsko poslovanje sistemski važnih banaka (SVB) u Nigeriji, dok intenzitet kapitala i opcija zakupa evidentno imaju beznačajan uticaj na finansijsko poslovanje SVB u dotičnoj zemlji. Zaključuje se da planiranje korporativnog poreza utiče na finansijsko poslovanje u zavisnosti od usvojenih strategija za planiranje poreza. Isto tako, u ovoj studiji se, između ostalog, preporučuje poreskim organima da bi, u sprovođenju poreskih reformi, trebalo korigovati stopu korporativnog poreza, kao i angažovanje banaka u aktivnostima koje mogu dovesti do smanjenja efektivne poreske stope.
Reference
Abdus, S. (2013) Effects of lease finance on performance of SMEs in Bangladesh. International Journal of Science and Research, 2(12): 367-370
Akpansung, A.O., Gidigbi, M.O. (2014) Recent banking reforms in Nigeria: Implications on sectoral credit allocation and economic growth. International Journal of Business and Social Science, 5(13): 91-104
Aurangzeb, D. (2012) Contributions of banking sector in economic growth: A case of Pakistan. Economics and Finance Review, 2(6): 45-54
Basel Committee on Banking Supervision (2010) Group of Governors and Heads of Supervision announces higher global minimum capital standards. Press Release (September 12)
Blouin, J., Huizinga, H., Laeven, L., Nicodeme, G. (2014) Thin Capitalization Rules and Multinational Firm Capital Structure. IMF Working Papers, 14(12): 1-1
Bonner, S.E., Davis, J.S., Jackson, B.R. (1992) Expertise in Corporate Tax Planning: The Issue Indentification Stage. Journal of Accounting Research, 30: 1-1
Central Bank of Nigeria (2014) Framework for regulation and supervision of domestically important banks. Abuja, Nigeria
Central Bank of Nigeria (2016) Financial Stability Report: December. Abuja, Nigeria
Commonwealth Association of Tax Administrators-Commonwealth Secretariat (2009) Tax evasion and avoidance: Strategies and initiatives used by CATA member countries. UK
Desai, M.A., Dharmapala, D. (2009) Corporate Tax Avoidance and Firm Value. Review of Economics and Statistics, 91(3): 537-546
Dosekun, K., Senbore, O. (2017) Banking regulation in Nigeria: Overview. u: Practical Law: Global Guides, Thomson Reuters
European Central Bank (2010) Beyond ROE: How to measure bank performance
EY Global Financial Services Institute (2015) Analyzing bank performance-linking RoE, RoA and RAROC: U.S. commercial banks 1992-2014. Journal of Financial Perspectives, 3(2): 1-25
Financial Stability Board (2010) Reducing the moral hazard posed by systemically important financial institutions: FSB Recommendations and Time Lines
Ftouhi, K.A., Ayed, A., Zemzem, A. (2013) Tax planning and firm value: Evidence from European companies. International Journal of Economics and Strategic Management Business, 4: 73-78
Gamlath, G.R.M., Rathiranee, Y. (2013) The impact of capital intensity & Tangibility on firms financial performance: A study of Sri Lankan Banking & Insurance Companies Listed in Colombo Stock Exchange. Academica: An International Multidisciplinary Research Journal, 3(1): 233-247
Hoffman, W.H. (1961) The theory of tax planning. Accounting Review, 36(2): 274-281
Inger, K.K. (2012) Relative Valuation of Alternative Methods of Tax Avoidance. Virginia: Virginia Polytechnic Institute and State University, Unpublished PhD thesis, Retrieved January 14, 2019, from http://www.papaers.srn.com/sol3
Kawor, S., Kportorgbi, H.K. (2014) Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana. International Journal of Economics and Finance, 6(3): 162-168
Kiabel, B.D., Akenbor, C.O. (2014) Tax Planning and Corporate Governance in Nigerian Banks. European Journal of Business and Management, 6(19): 235-243
Kiabel, B.D., Nwikpasi, N.N. (2001) Selected aspects of Nigerian taxes. Owerri, Nigeria: Springfield Publishers Ltd
Kosmidou, K. (2008) The determinants of banks' profits in Greece during the period of EU financial integration. Managerial Finance, 34(3): 146-159
Kraemer, H., Lang, F. (2012) The importance of leasing for SME finance. Luxembourg: EIF Research & Market Analysis, Working Paper 2012/15
Lee, S., Koh, Y., Kang, K.H. (2011) Moderating effect of capital intensity on the relationship between leverage and financial distress in the U.S. restaurant industry. International Journal of Hospitality Management, 30(2): 429-438
Murphy, K. (2004) Aggressive tax planning: Differentiating those playing the game from those who don't. Journal of Economic Psychology, 25(3): 11-15
Nanik, L., Ratna, W. (2015) The effect of the tax planning to firm value with moderating board diversity. International Journal of Economics and Financial Issues, 5(12): 315-323
Noualli, M., Abaoub, E., Ochi, A. (2015) The determinants of banking performance in front of financial changes: Case of trade banks in Tunisia. International Journal of Economics and Financial Issues, 5(2): 410-417
Nwaobia, A.N., Kwarbai, J.D., Ogundajo, G.O. (2016) Tax planning and firm value: Empirical evidence from Nigerian consumer goods industrial sector. Research Journal of Finance and Accounting, 7(12): 172-183
Ogundajo, G.O., Onakoya, A.B. (2016) Tax planning and financial performance of Nigerian manufacturing companies. International Journal of Advanced Academic Research | Social & Management Sciences, 2(7): 64-80
Okafor, C., Ikechukwu, K., Adebimpe, U. (2010) The effect of capital adequacy on banks' performance: Evidence from Nigeria. Journal of Business Research, 4(1-2): 1-17
Ongore, V.O., Kusa, G.B. (2013) Determinants of financial performance of commercial banks in Kenya. International Journal of Economics and Financial Issues, 3(1), 237-252
Organisation for Economic Cooperation and Development (2012) Thin capitalization legislation: A background paper for country tax administration. Retrieved January 11, 2019, from: http://www.oecd.org
Pasiouras, F., Kosmidou, K. (2007) Factors influencing the profitability of domestic and foreign commercial banks in the European Union. Research in International Business and Finance, 21(2): 222-237
Sadia, S., Qaisar, A.M. (2012) The impact of capital intensity, size of firm and profitability on debt financing in textile industry of Pakistan. Interdisciplinary Journal of Contemporary Research in Business, 3(10): 1061-1066
Scholes, M.S., Wolfson, M.A., Erickson, M., Maydew, E.L., Shevlin, T. (2009) Taxes and Business Strategy: A Planning Approach. Upper Saddle River, NJ: Pearson Prentice Hall, 4th ed
Vincenzo, C., Carlo, M. (2011) The impact of taxation on bank profits: Evidence from EU banks. Journal of Banking & Finance, 35(12): 3202-3212
Wafula, P.S., Namusonge, G.S., Nambuswa, E. (2016) Effect of leasing on the financial performance of the county government of Trans Nzoia. International Journal of Scientific and Research Publications, 6(9), 624-631
Zhang, C., Cheong, K.C., Rajah, R. (2016) Corporate tax avoidance and performance: Evidence from China's listed companies. Institutions and Economies, 8(3), 61-83
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1901015F
objavljen u SCIndeksu: 08.06.2019.
Creative Commons License 4.0

Povezani članci

Nema povezanih članaka