International Journal of Tax Economics and Management最新文献

{"title":"Free Market Economy and Capitalism","authors":"Ania Symanska","doi":"10.35935/tax/27.4129","DOIUrl":"https://doi.org/10.35935/tax/27.4129","url":null,"abstract":"This is an article containing various topics of capitalism. Here we can learn the features of capitalism. Besides the background of capitalism are presented here. Some philosophers who established this type of economy will be explained here. I presented some criticisms here also against this type of economy. How this kind of economy affect people and solutions which are obvious probable are also presented here.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127718115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Condition of City Bank","authors":"M. Asaduzzaman","doi":"10.35935/tax/28.2714","DOIUrl":"https://doi.org/10.35935/tax/28.2714","url":null,"abstract":"I have conducted this report on “Marketing practices and the customer satisfaction level of The City Bank Limited. My hoarier supervising Hasan Al Mamun assigned this topic, Assistant professor Faculty of Business & Economics, United International University of Bangladesh. Now, in this article, I will present the financial condition of City bank Bangladesh with some specified heading.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132229181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Information Economics Aspires","authors":"Durad Cerk","doi":"10.35935/tax/28.131","DOIUrl":"https://doi.org/10.35935/tax/28.131","url":null,"abstract":"Researchers in the economics of information come from a variety of disciplines. While most economics of information research appears in economics and in the library and information science, Machlup and Mansfield in The Economics of Information: Interdisciplinary Messages note contributions from other fields including psychology, sociology, linguistics, communication, engineering, computer science, cognitive science, artificial intelligence, and cybernetics. In this article, some important issues will distinctly be represented. Thus anybody can know about information economics and many data.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"2058 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129812949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax and Taxation and its Character","authors":"D. Toma","doi":"10.35935/tax/28.6454","DOIUrl":"https://doi.org/10.35935/tax/28.6454","url":null,"abstract":"This paper investigates whether an emissions tax (equivalent to an emissions cap) maximizes social welfare (defined as the sum of consumer and producer surplus) in the presence of incomplete regulation (leakage) or market power by analyzing an intensity standard regulating emissions per unit of output. This paper analyzes the effect of passive investment in rival firms on the setting of uniform taxes and uniform absolute emission standards by the government. This article is concerned with taxation in general, its principles, its objectives, and its effects; specifically, the article discusses the nature and purposes of taxation, whether taxes should be classified as direct or indirect, the history of taxation, canons and criteria of taxation, and economic effects of taxation, including shifting and incidence (identifying who bears the ultimate burden of taxes when that burden is passed from the person or entity deemed legally responsible for it to another).","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126073110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Microcredit System and Bangladesh","authors":"Ashfiqur Rahman","doi":"10.35935/tax/28.5342","DOIUrl":"https://doi.org/10.35935/tax/28.5342","url":null,"abstract":"Microcredit is the extension of very small loans (microloans) to impoverished borrowers who typically lack collateral, steady employment, or verifiable credit history. In this article, we will present some specified reports on microcredit. The noble prize winner Dr. Yunus made a revolution in Bangladesh. Here the situation of microcredit in Bangladesh with some data are presented in this article.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"164 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114573439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Personal Financial Management and Taxation","authors":"F. Russo","doi":"10.35935/tax/28.4128","DOIUrl":"https://doi.org/10.35935/tax/28.4128","url":null,"abstract":"Modern times are characterized by a high emphasis on consumerism and more of everything. Perhaps, such phenomenon represents, according to many the hyper-materialization of modern life which inevitably puts more pressure on our financial resources. Our children are demanding more in terms of clothing, activities, and various other possessions; while we are no longer content with 2 pairs of shoes but 1/2 dozen at least, to say the least. This means that we need to earn more to keep in line with our material requirements, or rather to keep consuming. In this article, we will discuss personal finance and their contributions. The purposes and strategies will be discussed here.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134440369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Application of Invitation to Explanation in Turkish Tax System: Scope, Aims, and Assessments","authors":"F. Saraçoǧlu, Öner Gümüş, Yunus Emre Ülkü","doi":"10.35935/tax/27.111","DOIUrl":"https://doi.org/10.35935/tax/27.111","url":null,"abstract":"In this article, definition, aims, conditions and scope of invitation to explanation bringing as a new application and as an administrative solution way of tax disputes to Turkish tax legislation by reorganizing within the scope of 370th abrogated article of Turkish Tax Procedural Act have been explained; predetermination and conditions, explanation assessment commission and assessment of explanation included in this application have been revealed roughly and they have been assessed by considering different perspectives.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129550876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Islamic Banking in Bangladesh: Progress and Potentials","authors":"M. Hasan","doi":"10.35935/tax/27.6142","DOIUrl":"https://doi.org/10.35935/tax/27.6142","url":null,"abstract":"This is a brief discussion on Islamic banking of Bangladesh. In this article, we will represent some bank’s statement and data. Here there is a great presentation on rapid growth in Islamic banking. Besides the evolution and future of Islamic banking are being presented. The information about success and related many things are being presented in this article.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131555371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of the Effect of Sharia Stock Trading Activity Factors and Macroeconomic Factors on the Performance of Sharia Stocks in the Capital Market in Indonesia","authors":"Teddy Sumirat Bassar","doi":"10.35935/tax/27.2812","DOIUrl":"https://doi.org/10.35935/tax/27.2812","url":null,"abstract":"This research aimed to analyze the influence of sharia stock trading activity and macroeconomic factors on the performance of Sharia stocks in the capital market in Indonesia. The theoretical foundation used in this research was the Capital Asset Pricing Model (CAPM), which was a model that connects the expected rate of return with the risk of balanced market conditions. In addition, the theory of Arbitrage Pricing Theory (APT) which has the view that the expected return for a security will be influenced by several risk factors. Shariastock performance measurement was carried out using the Sharpe Index evaluation measuring instrument. The Sharpe index measures portfolio performance by connecting between returns and total risks as indicators. In this research, the research model used as a dependent variable was the performance of Sharia stocks. While the independent variable was sharia stock trading activities factors which consist of sharia stock market capitalization, sharia stock trading volume, Sharia stock trading frequency, and sharia stock trading day; and macroeconomic factors, including the SBI interest rate (Bank Indonesia Valuable Certificates), inflation rate, and exchange rate. The research method that was used in this research was the quantitative research method with multiple regression models. The data used were panel data, i.e. ISSI sharia share data (Indonesian Sharia Stock Index) which represented the trading of sharia shares listed on the stock, active, and fulfilling the requirements in the period of January 2014 to December 2018. Based on the results of this research, it showed that the Sharia stock market capitalization, sharia stock trading volume, sharia stock trading frequency, and sharia stock trading day had no positive effect on the performance of sharia shares. While the interest rates of SBI and exchange rates negatively affected the performance of Sharia stocks. For the inflation rate did not negatively affect the performance of Sharia stocks. Taken together, the factors of sharia stock trading activities and macroeconomic influenced the performance of sharia shares","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124699069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Money Laundering and Aspects","authors":"S. Woodson","doi":"10.35935/tax/27.7162","DOIUrl":"https://doi.org/10.35935/tax/27.7162","url":null,"abstract":"Money Laundering is a topic which is important to know. In this article, we will discuss more topics related to money laundering. We will discuss the way of laundering. We will suggest some aspects to resolve this problem. Importantly, how this can affect to others that will be revised here.","PeriodicalId":270343,"journal":{"name":"International Journal of Tax Economics and Management","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131854511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}