Abdullah Sam

The ADX (Average Directional Index) is a technical analysis indicator used to know if prices are in trend or in range and to measure the strength of the trend. It is a non-directional oscillator type indicator, that is, it quantifies the strength of a trend regardless of its direction. In Spanish ADX means average direction index. It … Read more

A type of incoterm is known as FOB in which the selling party, in a sale, is responsible for the derived costs until the merchandise is deposited at the point of departure. Being one of the most widespread practices in the field of international trade , the FOB is configured as a modality that distributes risks and … Read more

The incoterm CIF is in trade matters a concept related to an international sale in which the selling party is responsible for the costs of transport and protection of the product from the beginning until its arrival at the destination point or port. In the field of international markets for goods and services, the emergence … Read more

The tax incentive constitutes a stimulus by the State , which manifests itself as a reduction in the payment of a certain tax. The tax incentive can be applied in the form of a fixed percentage or amount over the total tax payable. Or it can be a tax credit, to be deductible to future payments. Many raise … Read more

Pigouvian taxes, named in honor of British economist Arthur Pigou, are taxes intended to correct negative externalities. In their activity, companies can produce negative externalities such as pollution. These negative externalities affect the welfare of other interest groups. Therefore, following Pigou’s thesis, the state must contribute to protecting the common good by establishing taxes for those companies that deteriorate the … Read more

Direct taxes directly tax the income of citizens. In other words, direct taxes fall on each person with name and surname, that is, the citizen who must pay the tax is clearly identified.In addition, by this fact, the accrual moment   is also determined and identified. By directly taxing the person, direct taxes can be progressive,  so that whoever has more … Read more