Results 21 to 30 of about 11,935 (262)
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance ...
Tryas Chasbiandani +2 more
doaj +1 more source
Corporate taxes and corporate social responsibility
Journal of Corporate Finance, 2020 This paper examines the impact of corporate taxes on firms’ corporate social responsibility (CSR), by exploiting the staggered changes in corporate taxes across U.S. states as a quasi-natural experiment. Firms enhance CSR performance significantly following tax cuts, but they do not reduce CSR in response to tax increases, consistent with the rigidity ...
Xin Chang +3 more
openaire +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
Japanese multinational corporations and corporate tax change
J. for Global Business Advancement, 2021 This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of Japanese multinationals. The study aims to investigate whether the territorial taxation system accelerated aggressive transfer pricing ...
Jarallah, Shaif +2 more
openaire +5 more sources
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
Does the standardisation of tax enforcement improve corporate financial reporting quality?
China Journal of Accounting Studies, 2022 Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural ...
Xiaojian Tang +3 more
doaj +1 more source
Jurnal Ilmiah Akuntansi, 2023 The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study
I Gede Ary Wirajaya +1 more
doaj +1 more source
PENGARUH KOMPENSASI MANAJEMAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN
Jurnal Akademi Akuntansi, 2018 This study examines corporate governance influencing tax management behavior and contributes to the literature on corporate governance. This research is management compensation and corporate corporate governance mechanism, in managing taxes to improve ...
Dhina Kristina +2 more
doaj +1 more source
Journal of Public Economics, 1976 Stiglitz writes at length about qualities of the corporation tax.
openaire +2 more sources