EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 92 (2021) SHS Web of Conf., 92 (2021) 03016 References
Open Access
Issue
SHS Web of Conf.
Volume 92, 2021
The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
Article Number 03016
Number of page(s) 10
Section Financial Management and Financial Markets
DOI https://doi.org/10.1051/shsconf/20219203016
Published online 13 January 2021
  1. Raisova, M., Regaskova, M., Lazanyi, K. (2020). The financial transaction tax: an ANOVA assessment of selected EU countries. Equilibrium. Quarterly Journal of Economics and Economic Policy, 15(1), 29-48. [Google Scholar]
  2. Miller, M.H. (1977). Debt and taxes. Journal of Finance, 32(2), 261-275. [Google Scholar]
  3. Doidge, D., Dyck, A. (2015). Taxes and corporate policies: Evidence from a quasi-natural experiment. Journal of Finance, 70(1), 45-89. [CrossRef] [Google Scholar]
  4. Kemsley, D., Nissim, D. (2002). Valuation of Debt Tax Shield. Journal of finance, 42(5), 2045-2074. [CrossRef] [Google Scholar]
  5. Clemente - Almendros, J., Sogorb-Mira, F. (2017). How much do the tax benefits of debt add to firm value? Evidence from spanish listed firms. Revista de Economía Aplicada, 25(74), 105-129. [Google Scholar]
  6. Menichini, A. A. (2017). On the value and determinants of the interest tax shields. Review of Quantitative Finance and Accounting, 48(3), 725 – 748. [CrossRef] [Google Scholar]
  7. Modigliani F., Miller M.H. (1963). Corporate income taxes and the cost of capital. A correction. The American Economic Review, 53(3), 433-443. [Google Scholar]
  8. Brealey R.A, Myers, S.C, Allen, F. (2010). Principles of Corporate Finance. 10th ed. New York: McGraw-Hill/Irwin. [Google Scholar]
  9. Liu, Y. (2009). The slicing approach to valuing tax shields. Journal of Banking & Finance, 33(6), 1069-1078. [CrossRef] [Google Scholar]
  10. Velez - Pareja, I. (2013). Return to Basics: Are You Properly Calculating Tax Shields? Análisis Financiero, 122, 6-17. [Google Scholar]
  11. Velez - Pareja, I. (2016). Tax shield, financial expenses and losses carried forward. Cuadernos de Economica. 35(69), 663 - 69. [CrossRef] [Google Scholar]
  12. Velez – Pareja, I. (2017). Do Personal Taxes Destroy Tax Shields? A Critique to Miller’s (1977) Proposal. Emerging Markets Finance and Trade, 53(10), 2199 – 2214. [CrossRef] [Google Scholar]
  13. Castillo, A., Niño, J., Zurita, S. (2017). Debt Tax Shields Around the OECD World. Emerging Markets Finance and Trade, 53(1), 26 – 43. [CrossRef] [Google Scholar]
  14. Cnossen, S. (2017). Corporation taxes in the European Union; Slowly moving toward comprehensive business income taxation? International Tax and Public Finance, 25(3), 808-840. [CrossRef] [Google Scholar]
  15. Kantsukov, M., Sander, P. (2018). A lesson in valuation from Estonia: the difference between the fundamental value of equity under distributed and traditional profit taxation systems. Verslas teorija ir praktika, 9(1), 146-156. [CrossRef] [Google Scholar]
  16. Tax Foundation (2019). The International Tax Competitiveness Index 2019. Washington: Tax Foundation. [Google Scholar]
  17. European Central Bank (2020, September 2). Euro area bank interest rate statistics: July 2020. ECB. Retrieved from: https://www.ecb.europa.eu/press/ pr/stats/mfi/html/ecb.mir2007~61960f8a6e.en.html [Google Scholar]
  18. Council Directive (EU) 2016/1164. [Google Scholar]
  19. PWC (2020). Worldwide Tax summaries. Retrieved from: https://taxsummaries.pwc.com [Google Scholar]
  20. Financna sprava SR (2018). Zoznam danovych subjektov, ktori si uplatnili odpocet vydavkov na vyskum a vyvoj. Retrieved from: https://www.financnasprava.sk/sk/elektronicke-sluzby/verejne-sluzby/zoznamy/zoznam-danovych-subjektov-kto [Google Scholar]
  21. Veda a Vyskum (2019, April 12). Firem vyuzivajicich danove odpocty na vyzkum a vyvoj bylo opet mene. Retrieved from: https://vedavyzkum.cz/politika-vyzkumu-a-vyvoje/politika-vyzkumu-a-vyvoje/firem-vyuzivajicich-danove-odpocty-na-vyzkum-a-vyvoj-bylo-opet-mene. [Google Scholar]
  22. Polish Investment & Trade Agency (2019). Corporate Income tax. Retrieved from: https://www.paih.gov.pl/polish_law/taxation/cit#81 [Google Scholar]
  23. Novak Sedlackova, A., Svecova, D., Tomova, A. (2019). Slovak Airports as Profit/Loss Making Entities: Consequences for Transport Policies. Journal of Tourism and Services, 10(19), 153-163. [CrossRef] [Google Scholar]
  24. Siekelova, A., Kovacova, M., Adamko, P., Stehel, V. (2019). Profit Management as an Instrument for SMEs Developing: The Case for Slovakia. Marketing and Management of Innovations, 3, 285-296. [CrossRef] [Google Scholar]
  25. Dvorsky, J., Petrakova, Z., Polach, J. (2019). Assessing the Market, Financial, and Economic Risk Sources by Czech and Slovak SMEs. International Journal of Entrepreneurial Knowledge, 7(2), 30-40. [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.