Results 11 to 20 of about 1,757,631 (252)
The influence of industry affiliation on corporate tax avoidance in Malaysia [PDF]
Journal of Business Management and Accounting, 2012 Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
doaj +3 more sources
Does corporate tax avoidance promote managerial empire building? [PDF]
, 2022 We examine the association between corporate tax avoidance and empire building using 35,060 firm-year observations from the United States (US) for the period 1991–2015.
Gunasekarage, Abeyratna +2 more
core +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
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
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
doaj +1 more source
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
doaj +1 more source
The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
core +7 more sources
Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China
Frontiers in Energy Research, 2022 Based on the natural experiment of carbon emissions trading pilots in China, this paper investigates the effect of environmental regulation on corporate tax avoidance.
Chen Feng +3 more
doaj +1 more source
A Review of Corporate Tax Avoidance [PDF]
, 2023 openThis thesis provides an overview of research examining firms’ efforts to reduce their explicit tax burden. Definitions and origins of tax avoidance research are discussed, along with common measures of tax avoidance, empirical findings on the ...
BARAKZAI, MUSTAFA
core
Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda [PDF]
, 2022 Emerging research studies explore various factors that impact on the corporate tax avoidance. Exploration of tax avoidance is crucial since this strategy legally accepted across the world.
Nivakan, Sritharan +3 more
core +2 more sources