Results 21 to 30 of about 1,681,737 (336)
Frontiers in Environmental Science, 2022 Employees' behavior and corporate social responsibility (CSR) can affect firms’ profitability and increase the corporate economic burden. This current research endeavors to explore how business firms navigate employees' technology-driven behavior and CSR
Y. Li +4 more
semanticscholar +1 more source
The Impact of Digital Transformation on Corporate Tax Avoidance: Evidence from China
Discrete Dynamics in Nature and Society, 2023 Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study ...
Kun Xie, Wei Huang
doaj +1 more source
Corporate Tax Aggressiveness and Corporate Investment Expenditure in Nigeria and Ghana
Econometric Research in Finance, 2022 This paper analyzes the effect of cash flow from corporate tax aggressiveness on corporate investment expenditure in Nigeria and Ghana from 2010 to 2017.
Ifeanyi Francis Osegbue +3 more
doaj +1 more source
The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
core +1 more source
Frontiers in Psychology, 2022 Tax payments stimulate business enterprises to choose tax management through tax avoidance activities, which is the legal practice to reduce the amount of tax payable.
Xiaochen Zhang +5 more
semanticscholar +1 more source
Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
, 2020 Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex ...
Nguyễn Vĩnh Khương +3 more
semanticscholar +1 more source
Impact of a Common Corporate Tax Base on the effective tax burden in Belgium
Journal of Business Economics and Management, 2014 In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic ...
Annelies Roggeman +3 more
doaj +1 more source
Tax credit rating and corporate innovation decisions
China Journal of Accounting Research, 2022 The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars.
Xuehang Yu, Junxiong Fang
doaj +1 more source
The Corporate Income Tax in Canada: Does its Past Foretell its Future? [PDF]
The School of Public Policy Publications, 2016 Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations.
Richard M. Bird, Thomas A. Wilson
doaj +4 more sources
Journal of Economics, Business & Accountancy Ventura, 2019 This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate ...
I Made Pradana Adiputra +2 more
doaj +1 more source