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Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
Bhalla, Neba; Sharma, Rakesh Kumar; Kaur, Inderjit - In: International journal of accounting, auditing and … 20 (2024) 1/2, pp. 225-249
Persistent link: https://www.econbiz.de/10014496737
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How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
Xing, Jing; Bilicka, Katarzyna A.; Hou, Xipei - National Bureau of Economic Research - 2022
In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...
Persistent link: https://www.econbiz.de/10012814425
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The Performance of Listed Companies in China and the Impact of VAT Reduction Policy on Them During the COVID-19 Pandemic
Liu, Xinyu - 2022
This impact of the COVID-19 on state-owned enterprises (SOEs) and non state-owned enterprises (NSOEs) are different. In addition, the benefits obtained by SOEs and NSOEs through value-added tax (VAT) reduction policy are not the same as well. COVID-19 adversely affect Chinese listed firms but...
Persistent link: https://www.econbiz.de/10014239618
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The impact of tax policy on firm debt maturity : evidence from China's VAT reform
Zou, Jingxian; Shen, Guangjun - In: Economics of transition and institutional change 31 (2023) 2, pp. 295-317
Persistent link: https://www.econbiz.de/10014315287
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The effect of internal capabilities and external environment on small- and medium-sized enterprises' international performance and the role of the foreign market scope: the case of...
Noor Azlin Ismail; Kuivalainen, Olli - In: Journal of international entrepreneurship 13 (2015) 4, pp. 418-451
Persistent link: https://www.econbiz.de/10011540409
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Company's performance self-assessment (COPSA) among facilities outsourcing firms in Malaysia : a focus on service delivery
Abdul Hamid Mar Iman; Douglas, Muhammad Umbugala; Ali, … - In: International journal of strategic property management 19 (2015) 3, pp. 283-296
Persistent link: https://www.econbiz.de/10011545059
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Institutional ownership heterogeneity and firm performance : evidence from Malaysia
Hamidon Katan; Fauzias Mat Nor - In: International journal of economics and finance 7 (2015) 12, pp. 176-188
Persistent link: https://www.econbiz.de/10011411809
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Intellectual capital and financial performance of Islamic banks
Ousama, A. A.; Abdul Hamid Fatima - In: International journal of learning and intellectual … 12 (2015) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10011478984
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Performance of government linked companies and private owned companies in Malaysia
Padmanabha Ramachandra Bhatt - In: International journal of law and management : IJLMA 58 (2016) 2, pp. 150-161
Persistent link: https://www.econbiz.de/10011485506
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The effects of corporate disclosure practices on firm performance, risk and dividend policy
Saeed Pahlevan Sharif - In: International journal of disclosure and governance 12 (2015) 4, pp. 311-326
Persistent link: https://www.econbiz.de/10011487104