Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Priit Sander"'
Autor:
Priit Sander, Toomas Haldma
Publikováno v:
Eesti Majanduspoliitilised Väitlused, Vol 29, Iss 1-2 (2021)
Externí odkaz:
https://doaj.org/article/6571c6dad49046508cbfa2b1f283c69b
Autor:
Mark Kantaukov, 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://doaj.org/article/c209a7911c6b4704af777e96f43d5458
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 20, Iss 1 (2012)
Payout (dividend) policy has been a controversial topic for decades. Theoretical and empirical literature has listed dozens of factors that could affect firm’s payout decisions. Current paper analyses the influence of financial performance on firms
Externí odkaz:
https://doaj.org/article/f27a64ac0f2a4dbf8de331b7f79183a4
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 o
Externí odkaz:
https://doaj.org/article/f2ffe982b0e2445f999e1baa139c6432
Publikováno v:
Eesti Majanduspoliitilised Väitlused, Vol 19, Iss 1 (2012)
Government often faces decisions, which concern choosing between projects carrying different risk level and timing of cash flows. For calculating government real estate investment discount rate, we can apply social opportunity cost approach and de
Externí odkaz:
https://doaj.org/article/fd3f10dd90994c848cc7344b196de7a7
Publikováno v:
Eesti Majanduspoliitilised Väitlused, Vol 18 (2010)
The paper examines determinants of investment decisions of Estonian companies. Within investment decision determinants the influence of interest rates and cost of capital get special attention as well as the analysis of liquidity constraints. The stu
Externí odkaz:
https://doaj.org/article/bae3a7f91f0049a193b5ec820a718c84
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:
Priit Sander
Publikováno v:
Eesti Majanduspoliitilised Väitlused, Vol 17 (2009)
In case of price-regulated companies it is the role of appropriate government agencies to introduce clear, internally consistent, theoretically sound, and unambiguous methodology for finding the regulative cost of capital. The aim of the paper is to
Externí odkaz:
https://doaj.org/article/189d9fd7d6e54e1daf3f87126886d269
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