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Fidelis Anake Atseye,Helen Walter Mboto,Suleiman Gbenga Lawal
Pág. 132 - 137
The paper examined the causal relationship between lease financing and profitability of Nigerian quoted conglomerates for the period spanning 2012 ? 2017. The study focused on 6 conglomerates that are quoted on the Nigerian Stock Exchange as at 2017. Dat...
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Adam Gluckman,Magda Turner
AbstractThe South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusinesses and to improve tax compliance had an insignificant number of registrations and research indicated that a possible reason is the fairness of the...
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Hendrik Suhendri,Iwan Triyuwono,Aji Dedi Mulawarman,Zaki Baridwan
Pág. 252 - 258
Micro Business becomes one of the backbone of the Indonesia national economy. Besides to most of the workforce has been absorbed by this sector. In the midst of the instability of the price of basic commodities, fuel, and the application of a one p...
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Sharon Smulders,Madeleine Stiglingh,Riel Franzsen,Lizelle Fletcher
AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business?s internal tax compliance costs (ho...
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Rozlin Zainal,Teoh Chai Teng,Sulzakimin Mohamed
Pág. 16 - 20
It was expected that construction capital costs and housing property prices will increase following the implementation of GST in Malaysia on 1 April 2015. Therefore, this study examines the impact of GST on the construction capital costs and its influenc...
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Baah Aye Kusi,Kwadjo Ansah-Adu,Albert Agyei
Pág. 29 - 40
In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE durin...
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Baah Aye Kusi, Kwadjo Ansah-Adu, Rockson Sai
Pág. 69 - 82
We investigate bank profitability in Ghana using periods before, during and after the globe financial crises with the five step du-pont model for the first time. We adapt the variable of the five step du-pont model to explain bank profitability with a pa...
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Syed Ahsan Jamil,Mawih Kareem Al Ani,Faris Nasif Al Shubiri
Pág. 897 - 904
The aim of this study is to examine the effect of working capital management efficiency on the operating performance of industrial companies listed in the Muscat Securities Exchange (MSM) in Sultanate of Oman. The study employed an explanatory non-experi...
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Doina Pacurari
Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses t...
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Leonard C. Willemse
AbstractAccording to National Treasury?s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to p...
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