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Annual Review of Economics, 2023 This article reviews economic research on business taxation, with a focus on corporate income taxation. We discuss what this research can contribute to current debates about corporate tax policy and where existing research is incomplete or inconclusive, so that clarification is needed. The issues we discuss include the incidence of the corporate income
Clemens Fuest, Florian Neumeier
exaly +2 more sources
Corporate Taxation, Corporate Power, and Corporate Harm [PDF]
Howard Journal of Criminal Justice, 2015 AbstractGlobalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use ...
Kevin Farnsworth, Gary Fooks
exaly +3 more sources
The Impact of the Digital Economy on Corporate Taxation From the Perspective of Supply Chain [PDF]
E3S Web of Conferences, 2021 Supply chain is the unification of modern information flow, capital flow and logistics. Corporate tax management is an important part of corporate financial management, and its management results will have a direct impact on corporate development. In the
Zhang Chen, Gao Liting
doaj +1 more source
Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration.
Kateryna Proskura, Tetiana Paientko
doaj +3 more sources
Corporate Taxation and Corporate Governance [PDF]
SSRN Electronic Journal, 2009 The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging interests between shareholders and managers.
Köthenbürger, Marko +1 more
openaire +4 more sources
Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
doaj +1 more source
Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
doaj +1 more source
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Local Government Efficiency in German Municipalities
Raumforschung und Raumordnung, 2013 This article evaluates German local governments’ cost efficiency using a sample of 1,021 municipalities in the state of Baden-Württemberg for the year 2001.
Benny Geys +2 more
doaj +1 more source
Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries
European Journal of Business Science and Technology, 2017 This contribution deals with issues of corporate taxation in relation with economic growth. Its main objective is to quantify and analyse the relation of corporate taxation and economic growth using of OECD countries.
Veronika Nálepová
doaj +1 more source