Results 31 to 40 of about 1,516 (260)
Jurnal Dinamika Akuntansi dan Bisnis, 2023 This study investigates the influence of investment decisions and corporate financial performance on tax avoidance. We employed mining companies listed on the Asia Pacific Stock Exchanges from 2017 to 2021. The purposive sampling technique was applied to
Salsabila Salsabila, Yossi Diantimala
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China Journal of Accounting Studies, 2021 Will industrial policy affect corporate tax avoidance? Based on China’s listed corporations which are in the current stage of industrial transformation and upgrading, this paper investigates how the provincial industrial policy impact corporate tax ...
Tingting Zhang +2 more
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Dynamics of the Market for Corporate Tax-Avoidance Advice [PDF]
SSRN Electronic Journal, 2018 AbstractThis paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax consultants. It focuses on the dynamic interaction between innovation and imitation of aggressive tax‐planning products and governmental tax regulation, and it highlights the importance of the length of regulatory lag in comparison with the time it ...
openaire +2 more sources
International Review of Economics & FinanceCorporate tax avoidance is an enduring topic. With the advent of the intelligent era, how artificial intelligence affects corporate tax avoidance has become an important topic of existing researches.
Guimin Qu, Hao Jing
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Corporate tax avoidance: Is South African society negatively affected by chartered accountant CEOs?
South African Journal of Science, 2023 Corporate tax avoidance can impede governments’ spending towards social and economic initiatives that can increase infrastructure development, economic growth, and equality, and reduce poverty.
Pieter van der Spuy, Phillip de Jager
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EconomiesTax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
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International Corporate Tax Avoidance [PDF]
, 2020 Abstract exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical survey of the leading estimates, highlighting the range of methodological innovation and alternative data.
Alex Cobham, Petr Janský
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Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?
Risks, 2023 This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed
Trung Kien Tran +5 more
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Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency [PDF]
European Accounting Review, 2019 We analyze executives' (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms. We develop various measures of executives' personal tax behavior that are related to their personal risk propensity, ethics, financial incentives, and awareness ...
Hjelström, Tomas +4 more
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Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source