Zobrazeno 1 - 10
of 64
pro vyhledávání: '"Serkan Tosun"'
Publikováno v:
Public Administration and Development. 43:97-105
Publikováno v:
Financial Theory and Practice, Vol 40, Iss 4, Pp 437-461 (2016)
This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as wel
Externí odkaz:
https://doaj.org/article/4472f6c6a7d54b64892a9e82845fe13f
Autor:
Serhat Yildiz, Mehmet Serkan Tosun
Publikováno v:
Applied Economics. 54:1742-1758
We examine whether firms’ tax uncertainty affect their trade credit and inventory investment policies. Using a measure of tax uncertainty based on an accounting reserve for contingent tax liability...
Publikováno v:
Public Administration and Development
Outbreak of the coronavirus pandemic is testing governments' capacity. Generally, considerable attention is paid to the capacity and response of the central or national governments; however, COVID‐19 pandemic is local in nature. Although central au
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Autor:
Joao Mourinho, Angel Lagares, Aysegul Turupcu, Alda Canito, Kamer Kaya, Huseyin Karabulut, Serkan Tosun, Marta Fernandes, Goreti Marreiros
Publikováno v:
IECON
Predictive maintenance requires the constant monitorization of equipment and the accumulation of data captured from sensors, industrial equipment, and existing management software. This data must be cleaned and processed before being used to train ma
Publikováno v:
Socio-Economic Planning Sciences. 83:101108
In this paper, we examine how conflict in Colombia responded differentially to a fiscal decentralization reform in 2001 for the regions with different presence of armed militia groups, namely the Revolutionary Armed Force of Colombia (FARC), the Nati
Publikováno v:
Sustainability, Vol 13, Iss 5620, p 5620 (2021)
Local governments play an important role in the COVID-19 pandemic response. They can identify the local vulnerabilities and respond accordingly. In this commentary, we are examining the relationship between COVID-19 case and fatality numbers and prov
Autor:
Mehmet Serkan Tosun, Serhat Yildiz
Publikováno v:
Journal of Risk and Financial Management
Volume 13
Issue 12
Journal of Risk and Financial Management, Vol 13, Iss 319, p 319 (2020)
Volume 13
Issue 12
Journal of Risk and Financial Management, Vol 13, Iss 319, p 319 (2020)
We examine the impact of aggregate tax policy uncertainty on firm-level default risk. Due to uncertainties associated with tax policies, firms could have difficulties in determining their optimal debt level and use too much debt to increase their val