IDEAS home Printed from https://ideas.repec.org/e/pbu94.html
   My authors  Follow this author

Tomas Buus

(We have lost contact with this author. Please ask them to update the entry or send us the correct address or status for this person. Thank you.)

Personal Details

First Name:Tomas
Middle Name:
Last Name:Buus
Suffix:
RePEc Short-ID:pbu94
The above email address does not seem to be valid anymore. Please ask Tomas Buus to update the entry or send us the correct address or status for this person. Thank you.

Affiliation

Vysoká Škola Ekonomická v Praze

Praha, Czech Republic
http://www.vse.cz/
RePEc:edi:uevsecz (more details at EDIRC)

Research output

as
Jump to: Articles Chapters

Articles

  1. Miroslava Vlčková & Tomáš Buus, 2021. "Some Statistical Properties of Models of Transitory Earnings," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(2), pages 189-198.
  2. Tomáš Buus, 2018. "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(6), pages 621-636.
  3. Buus, Tomáš, 2017. "Energy efficiency and energy prices: A general mathematical framework," Energy, Elsevier, vol. 139(C), pages 743-754.
  4. Tomáš Buus, 2015. "A general free cash flow theory of capital structure," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(3), pages 675-695, June.
  5. Tomáš Buus, 2014. "Cost of Financial Distress in the Cash Flow Model of Capital Structure [Náklady finanční tísně v cash flow modelech kapitálové struktury]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 46-58.
  6. Tomáš Buus, 2012. "Selected Aspect of the New Legal Regulation of Corporations in the Czech Republic [Vybrané aspekty nové úpravy společenstevního práva v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 22-35.
  7. Tomáš Buus, 2012. "Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice [Taxes on income vs. value added tax in small open economy]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(1), pages 58-80.
  8. Tomáš Buus, 2012. "What is Self-Influential Economic Theory?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2012(1), pages 28-40.
  9. Tomáš Buus, 2011. "Sharing Cost of Shared Services Centre," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(4), pages 49-59.
  10. Tomáš Buus, 2011. "The Agency Cost from the Point of View of Financial Markets [Náklady zastoupení v koncernu pohledem finančního trhu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 52-67.
  11. Tomáš Buus & Jaroslav Brada, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 28-50.
  12. Tomáš Buus & Jaroslav Brada, 2010. "Can Profit-shifting be Resolved by Penalization?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 56-74.
  13. Tomáš Buus, 2009. "The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value [Vhodný kalkulační vzorec s ohledem na rozhodování o ceně (transferové ceně) a maximalizaci ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(2), pages 33-45.
  14. Jaroslav Brada & Tomáš Buus, 2009. "Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(2), pages 65-78.
  15. Tomáš Buus & Jaroslav Brada, 2008. "On the Necessity of Using Average Cost as a Base for Transfer Price," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(3), pages 79-94.
  16. Tomáš Buus, 2008. "HML and SMB Premiums in the Recent Scholar Literature - Magnitude and Nature [HML a SMB prémie v akademické literatuře - výše a podstata]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 31-41.
  17. Tomáš Buus, 2008. "Performance of Quoted and Non-quoted Companies in the Europe," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(4), pages 45-69.
  18. Tomáš Buus & Jaroslav Brada, 2008. "On the Properties of Transfer Pricing Rules [O vlastnostech metod stanovení transferových cen]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(3), pages 39-55.

Chapters

  1. Tomáš Buus, 2019. "Review of Models of Transitory Earnings," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Global Versus Local Perspectives on Finance and Accounting, pages 187-197, Springer.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Buus, Tomáš, 2017. "Energy efficiency and energy prices: A general mathematical framework," Energy, Elsevier, vol. 139(C), pages 743-754.

    Cited by:

    1. Zhang, Caiqing & Chen, Panyu, 2022. "Applying the three-stage SBM-DEA model to evaluate energy efficiency and impact factors in RCEP countries," Energy, Elsevier, vol. 241(C).
    2. Tafavogh, Mahyar & Zahedi, Alireza, 2021. "Design and production of a novel encapsulated nano phase change materials to improve thermal efficiency of a quintuple renewable geothermal/hydro/biomass/solar/wind hybrid system," Renewable Energy, Elsevier, vol. 169(C), pages 358-378.
    3. Chang, Chun-Ping & Wen, Jun & Zheng, Mingbo & Dong, Minyi & Hao, Yu, 2018. "Is higher government efficiency conducive to improving energy use efficiency? Evidence from OECD countries," Economic Modelling, Elsevier, vol. 72(C), pages 65-77.
    4. Chuxiong Deng & Zhujun Jiang & Chuanwang Sun, 2018. "Estimating the Efficiency and Impacts of Petroleum Product Pricing Reforms in China," Sustainability, MDPI, vol. 10(4), pages 1-17, April.
    5. Tafavogh, Mahyar & Zahedi, Alireza, 2022. "Improving the performance of home heating system with the help of optimally produced heat storage nanocapsules," Renewable Energy, Elsevier, vol. 181(C), pages 1276-1293.
    6. Janda, Karel, 2018. "Slovak electricity market and the price merit order effect of photovoltaics," Energy Policy, Elsevier, vol. 122(C), pages 551-562.
    7. Dequn Zhou & Lu Zhang & Donglan Zha & Fei Wu & Qunwei Wang, 2019. "Decoupling and decomposing analysis of construction industry’s energy consumption in China," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 95(1), pages 39-53, January.
    8. Jin, Taeyoung & Kim, Jinsoo, 2019. "A new approach for assessing the macroeconomic growth energy rebound effect," Applied Energy, Elsevier, vol. 239(C), pages 192-200.

  2. Tomáš Buus, 2015. "A general free cash flow theory of capital structure," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(3), pages 675-695, June.

    Cited by:

    1. Milan Hrdý, 2022. "Branch Standards and Target Capital Structure in the Process of Investment Decision and Valuation of Enterprises [Oborové standardy a cílová kapitálová struktura v investičním rozhodování a oceňová," Oceňování, Prague University of Economics and Business, vol. 15(2), pages 3-16.
    2. José Maria Codosero Rodas & José Manuel Naranjo Gómez & Rui Alexandre Castanho & José Cabezas, 2018. "Land Valuation Sustainable Model of Urban Planning Development: A Case Study in Badajoz, Spain," Sustainability, MDPI, vol. 10(5), pages 1-18, May.
    3. Madalina Ecaterina Popescu & Victor Dragotă, 2018. "What Do Post-Communist Countries Have in Common When Predicting Financial Distress?," Prague Economic Papers, Prague University of Economics and Business, vol. 2018(6), pages 637-653.

  3. Tomáš Buus, 2012. "Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice [Taxes on income vs. value added tax in small open economy]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(1), pages 58-80.

    Cited by:

    1. Agata Drobiszová & Zuzana Machová, 2015. "Vliv fiskální politiky na ekonomický růst v zemích OECD [The Impact of Fiscal Policy on Economic Growth in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(3), pages 300-316.
    2. Špeciánová Jitka, 2018. "Unconditional Basic Income in the Czech Republic: What Type of Taxes Could Fund It? A Theoretical Tax Analysis," Basic Income Studies, De Gruyter, vol. 13(1), pages 1-19, June.
    3. Zuzana Machová & Igor Kotlán, 2013. "Interakce zdanění, vládních výdajů a ekonomického růstu: panelový VAR model pro země OECD [Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(5), pages 623-638.
    4. Igor Kotlán & Zuzana Machová, 2014. "Horizont daňové politiky v zemích OECD [Tax Policy Horizon in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2014(2), pages 161-173.
    5. Alena Dugová, 2013. "Changes in the Value Added Tax as the Tool against the Global Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 74-93.

  4. Tomáš Buus, 2011. "The Agency Cost from the Point of View of Financial Markets [Náklady zastoupení v koncernu pohledem finančního trhu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 52-67.

    Cited by:

    1. Michal Bobek, 2014. "The Principal-Agent Theory and its Influence on the Quality of Assurance Services [Vliv vztahů zastoupení na kvalitu informací poskytovaných ověřovacími službami]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 52-68.

  5. Tomáš Buus & Jaroslav Brada, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 28-50.

    Cited by:

    1. Kayis-Kumar, Ann, 2016. "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper 72828, University Library of Munich, Germany.
    2. Tomáš Buus, 2012. "Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice [Taxes on income vs. value added tax in small open economy]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(1), pages 58-80.
    3. Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.

  6. Jaroslav Brada & Tomáš Buus, 2009. "Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(2), pages 65-78.

    Cited by:

    1. Kayis-Kumar, Ann, 2016. "International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4," MPRA Paper 72828, University Library of Munich, Germany.
    2. Kayis-Kumar, Ann, 2018. "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper 89703, University Library of Munich, Germany.
    3. Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.

  7. Tomáš Buus & Jaroslav Brada, 2008. "On the Necessity of Using Average Cost as a Base for Transfer Price," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(3), pages 79-94.

    Cited by:

    1. Tomáš Buus & Jaroslav Brada, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 28-50.
    2. Tomáš Buus, 2009. "The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value [Vhodný kalkulační vzorec s ohledem na rozhodování o ceně (transferové ceně) a maximalizaci ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(2), pages 33-45.
    3. Tomáš Buus & Jaroslav Brada, 2008. "On the Properties of Transfer Pricing Rules [O vlastnostech metod stanovení transferových cen]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(3), pages 39-55.
    4. Jaroslav Brada & Tomáš Buus, 2009. "Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(2), pages 65-78.

  8. Tomáš Buus & Jaroslav Brada, 2008. "On the Properties of Transfer Pricing Rules [O vlastnostech metod stanovení transferových cen]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(3), pages 39-55.

    Cited by:

    1. Veronika Solilová & Danuše Nerudová, 2015. "Sixth Method as a Simplified Measurement for SMEs?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(3), pages 45-61.

Chapters

    Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Tomas Buus should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.