Results 311 to 320 of about 1,681,737 (336)

The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia

Journal of Accounting in Emerging Economies, 2023
PurposeThis study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies.Design/methodology/
R. Rakia, Maali Kachouri, Anis Jarboui
semanticscholar   +1 more source

The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable

Journal of Financial Crime, 2021
Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable.
Anissa Dakhli
semanticscholar   +1 more source

Corporate Tax Enforcement Externalities and the Banking Sector

Journal of Accounting Research, 2020
We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement efforts aimed at small and midsized enterprises (SME) can improve their information environments, which in turn could lead to ...
John Gallemore, M. Jacob
semanticscholar   +1 more source

Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals

Social Science Research Network, 2020
Between 1985 and 2019, the global average statutory corporate tax rate has fallen from 49 percent to 23 percent, largely due to the rise of international tax competition. The biggest winners from globalization have received the largest tax cuts.
K. Clausing, Emmanuel Saez, G. Zucman
semanticscholar   +1 more source

Financial expertise and corporate tax avoidance

Asia-Pacific Journal of Accounting and Economics, 2020
This study examines financial expert CEOs as one of the determinants of corporate tax avoidance. We conjecture that financial sophistication motivates CEOs to approach tax avoidance as an investment.
Huichi Huang, Wei Zhang
semanticscholar   +1 more source

International Corporate Tax Regime Post-BEPS: A Regulatory Perspective

Intertax, 2020
Among the other rationales underlying the existence of corporate income tax (CIT) as a standalone tax on the profits derived by legal entities, some scholars have underlined its regulatory function, i.e.
Stjepan Gadžo, Šime Jozipović
semanticscholar   +1 more source

Corporate Tax Avoidance: A Literature Review and Research Agenda

Journal of economic surveys (Print), 2019
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures ...
Fangjun Wang, Shuo Xu, Junqin Sun, C. Cullinan   +3 more
semanticscholar   +1 more source

Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context

, 2020
PurposeThis study sheds light on the determinants related to the corporate board of directors and the firms’ ownership nature of tax aggressiveness strategies of Tunisian listed firms and what could be their effect on its level in a postrevolution ...
Ahmed Boussaidi, Mounira Hamed-Sidhom
semanticscholar   +1 more source

Do women in board represent less corporate tax avoidance? A moderation analysis

, 2019
The purpose of this paper is to empirically examine how women in board represent moderates the relationship between audit quality and corporate tax avoidance.,The study is based on a sample consisting of 270 UK firms over the 2005–2017 period. This study
Rakia Riguen, Bassem Salhi, Anis Jarboui
semanticscholar   +1 more source

Corporate Tax Disclosure

Social Science Research Network, 2023
Jeffrey L. Hoopes, Leslie A. Robinson, J. Slemrod   +2 more
semanticscholar   +1 more source