Business Valuation in Tax Regimes with Imputed Interest on the Stock of Equity

2005 ◽  
Author(s):  
Manfred Fruhwirth ◽  
Markus S. Schwaiger
Keyword(s):  
Business Valuation ◽  
Tax Regimes

IRAs under Progressive Tax Regimes and Income Growth

CFA Digest ◽  
2010 ◽  
Vol 40 (2) ◽  
pp. 66-67
Author(s):  
Jonathan Wheeler Hubbard
Keyword(s):  
Income Growth ◽  
Progressive Tax ◽  
Tax Regimes

European and Ukrainian experience in financial support to farming activities through fiscal instruments

2020 ◽  
Vol 23 (9) ◽  
pp. 1040-1063
Author(s):  
E.A. Nepochatenko ◽  
E.T. Prokopchuk ◽  
B.S. Guzar
Keyword(s):  
Agricultural Production ◽  
Financial Incentives ◽  
Financial Support ◽  
Financial Regulation ◽  
Negative Impact ◽  
Developed Countries ◽  
European Countries ◽  
Main Task ◽  
Statistical Research ◽  
Tax Regimes

Subject. The article considers financial regulation through the use of tax mechanisms. Objectives. The aim of the study is to evaluate European and Ukrainian practices of fiscal incentives for farming through fiscal instruments with VAT playing the key role. Methods. In the study we employed economic and statistical research methods, like monographic, comparison, scientific generalization. Results. Based on the analysis of VAT implementation on farmers in developed countries in Europe we substantiated the conclusion about its focus on simplifying the tax procedures and eliminating the negative impact on operations of economic entities. Special tax treatment (including VAT collection) is mainly used to streamline tax relations, taking into account the specifics of farming, rather than to improve the financial support to farms. We revealed that in the Ukrainian practice its main task is financial support to agricultural production. Conclusions and Relevance. The experience of developed European countries on the use of special tax regimes and taxation procedures should serve as a model for Ukraine. Financial incentives for agricultural production development should be directly supported by the State, and special tax treatment and tax administration should be focused on streamlining tax relations in the region, based on the practice of developed European countries such as UK, Germany, Italy and France.

Real options in business valuation and investment

2018 ◽  
Author(s):  
Андрей Гусев ◽  
Andrey Gusev
Keyword(s):  
Graduate Students ◽  
Real Options ◽  
Scientific Publication ◽  
Investment Analysis ◽  
Investment Activity ◽  
Business Valuation ◽  
Investment Projects ◽  
University Teachers ◽  
Specific Calculations

In the presented monograph discusses the major problems associated with the development of methods of investment analysis and application of real options method in the assessment of efficiency of investment projects and valuation of enterprise (business). Disclosed the content of the basic models of evaluation of real options, a classification of real options, the theoretical principles supported by specific calculations. Scientific publication intended for graduate students, University teachers, scientific employees, specializing in the field of management of investment activity of enterprises and business valuation.

Business Valuation Software: A Blueprint for Reliability

2005 ◽  
Author(s):  
Carlos A. De Mello e Souza ◽  
Sarah Bee
Keyword(s):  
Business Valuation

Actual issues of valuation of businesses of the economic entity

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider
Keyword(s):  
Discount Rate ◽  
Accurate Prediction ◽  
Economic Activities ◽  
Business Valuation ◽  
Economic Entity ◽  
The World ◽  
Definition Of

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.

Asset and Business Valuation in Estate Tax Cases: The Role of the Courts

2013 ◽  
Vol 35 (2) ◽  
pp. 142-142
Author(s):  
Mark Jackson ◽  
Sonja Pippin ◽  
Jeffery A. Wong
Keyword(s):  
Estate Tax ◽  
Business Valuation
Sign in / Sign up

Export Citation Format

Share Document