Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Mark Kantšukov"'
Autor:
Mark Kantšukov, Priit Sander
Publikováno v:
Business: Theory and Practice, Vol 19 (2018)
Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation. Under the Estonian
Externí odkaz:
https://doaj.org/article/7f04e3a91f204002b1197725a1cc42e0
Publikováno v:
Eesti Majanduspoliitilised Väitlused, Vol 18 (2010)
The current paper covers one of the tax optimization schemes popular in Estonia – full or partial replacement of labor income with dividends. Such scheme is used by some owner-managers as the regulation concerning emoluments of members of managemen
Externí odkaz:
https://doaj.org/article/06a0a3ec70a94325ac75b86a61df567b
Autor:
Mark Kantšukov, Priit Sander
Publikováno v:
Real Estate Management and Valuation. 30:12-29
Taxes, particularly income tax, may affect how long investors decide to hold on to an investment property. There exists a research gap regarding the implications of a distributed profit-based taxation system for the holding period of an investment as
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::745dd9858104ecc402a9d7903582a6b3
https://doi.org/10.2478/remav-2022-0018
https://doi.org/10.2478/remav-2022-0018
Autor:
Mark Kantšukov, Priit Sander
Publikováno v:
Investment Management & Financial Innovations, Vol 13, Iss 2, Pp 157-172 (2016)
This is the first empirical study related to the linkage between distributed profit taxation and company valuation. In this paper we present the results of a survey of Estonian valuation practitioners. The main purpose of this study is to clarify the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b9036884d1b77bb8177050a849669746
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7288/imfi_en_2016_02cont1_Kantsukov.pdf
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7288/imfi_en_2016_02cont1_Kantsukov.pdf
Publikováno v:
International Journal of Trade, Economics and Finance. 5:212-217
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55e2de686098c71eecd0efb86d750626
https://doi.org/10.7763/ijtef.2014.v5.373
https://doi.org/10.7763/ijtef.2014.v5.373
Autor:
Mark Kantšukov, Jana Loemaa
Publikováno v:
ECONOMICS AND MANAGEMENT. 17
This paper analyzes the practice of the cost of capital estimation by Estonian financial analysts based on the survey conducted by authors. The cost of capital is an important input in many financial models, especially when dealing with business valu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ac05ac6a92976e5d46daa6ccba5ae2c
https://doi.org/10.5755/j01.em.17.1.2254
https://doi.org/10.5755/j01.em.17.1.2254
Publikováno v:
Eesti Majanduspoliitilised Väitlused, Vol 19, Iss 1 (2012)
In this paper an overview of tax benefits granted by Estonian legal acts is given, and extent of tax benefits use by resident natural persons using the data from databases of Estonian Tax and Customs Board (ETCB) is analyzed. Also the possibility of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::970d8f30c202fba2698238e9fc9928f0
http://ojs.utlib.ee/index.php/TPEP/article/view/427
http://ojs.utlib.ee/index.php/TPEP/article/view/427