Results 11 to 20 of about 1,516 (260)
Offshore Activities and Corporate Tax Avoidance
SSRN Electronic Journal, 2021 We investigate the relation between tax avoidance and offshore activities using a new text-based measure for offshore activities based on Hoberg and Moon (2017, 2019). Our evidence shows that, although providing cross-border tax-avoidance opportunities, offshore activities reduce the marginal benefits of tax avoidance by introducing incremental foreign-
Chen, Zhihong +3 more
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Fiscal Consequences of Corporate Tax Avoidance
SSRN Electronic Journal, 2022 We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates.
Katarzyna Bilicka +2 more
openaire +3 more sources
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
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
Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
doaj +1 more source
Corporate Tax Avoidance and Debt Costs [PDF]
The Journal of the American Taxation Association, 2019 ABSTRACT We use path analysis to investigate how corporate tax avoidance is priced in bond yields and bank loan spreads. We find that approximately one half of the total effect of tax avoidance on bond yields is explained through the negative effect of tax avoidance on future pre-tax cash flow levels and volatility and, to a lesser ...
Terry Shevlin +2 more
openaire +2 more sources
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina +2 more
doaj +1 more source
Banking deregulation and corporate tax avoidance [PDF]
China Journal of Accounting Research, 2016 AbstractWe investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of cheaper and easier access to credit from banks.
Francis, Bill B., Ren, Ning, Wu, Qiang
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Corporate strategies and tax avoidance: Does corporate social responsibility matter?
Jurnal Ekonomi dan Bisnis, 2022 This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
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Jurnal Akademi Akuntansi, 2021 This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018.
Setu Setyawan
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