Paper Title :Impact of Taxation on Financial Services Business Location Decisions

Author :Merugumala Aresh Babu, B. Rani, D Harshavardhan Reddy

Article Citation :Merugumala Aresh Babu ,B. Rani ,D Harshavardhan Reddy , (2017 ) " Impact of Taxation on Financial Services Business Location Decisions " , International Journal of Management and Applied Science (IJMAS) , pp. 10-11, Volume-3,Issue-4

Abstract : The problem, what is the good tax system? Has been pointed out many times in past. While much optimal taxation research focuses on economic effects of taxation, and the purpose of this study is to add a new dimension by investigating the relationship between tax system variables and certain other variables of location decision making,. These relations are tested using the data from financial service providers .The results show that taxation burden (cost of compliance, certainty of interpretation of tax laws, and exemptions/deductions) are positively concerned with the financial services business location decisions, or in other words we can form a statement in the light of empirical results that institutions are not looking mostly tax factor but they are only trying to avail the Business opportunities. Keywords: Impact; Taxation; Information Processing; Financial Services Business Location Decisions

Type : Research paper

Published : Volume-3,Issue-4

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