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Determinants of the Effective Tax Rate
CECCAR Business ReviewThe effective tax rate has become a relevant indicator following the implementation of Council Directive (EU) 2022/2523 issued on 14 December 2022, which aims to ensure a global minimum level of taxation for multinational enterprise groups and large ...
Radu CIOBANU +2 more
doaj +2 more sources
Tax incentives on income as a determinant of the Effective Tax Rate [PDF]
Revista Contabilidade & FinançasThe article analyzes the effectiveness of tax incentives in determining the Effective Tax Rate (ETR) of Brazilian companies, addressing a gap in the literature that does not adequately consider the effects of these incentives on profit. Based on a sample
Moisés Geraldo Cavalcante Macaíba Costa de Sousa +2 more
doaj +2 more sources
Tax certified individual auditors and effective tax rates
Business Research, 2017 This study examines how the appointment of tax certified individual auditors is associated with reported effective tax rates of corporate clients. The study uses a unique German institutional setting which makes it possible to track individual auditors ...
Lisa Frey
doaj +3 more sources
Corporate Social Responsibility and Tax Avoidance: Egypt Evidence [PDF]
المجلة العربية للإدارة, 2021 Purpose – This paper aims to investigate the association between Corporate Social Responsibility (CSR) performance and tax avoidance (TA) across a sample of Egyptian firms.Design/ methodology/ approach – Using the Egyptian Corporate Responsibility Index (
Ahmed Awad
doaj +1 more source
Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
doaj +1 more source
Impact of Tax Effects on Profit Optimisation. Review of International Approaches [PDF]
SHS Web of Conferences, 2021 Research background: Deteriorating economic conditions and the risk of an impending crisis underline the need for significant profit optimization, especially in the area of taxation.
Lyeonov Serhiy, Michalkova Lucia
doaj +1 more source
Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2023 The current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit.
Ali Namazian +2 more
doaj +1 more source
The effective tax rate and the pretax rate of return [PDF]
Journal of Public Economics, 1983 Abstract This paper presents new estimates of the taxes paid on nonfinancial corporate capital, on the pretax rate of return to capital, and on the effective tax rate. The basic time series show that both the pretax rate of return and the effective tax rate have varied substantially in the past quarter century.
Martin Feldstein +2 more
openaire +1 more source
Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [PDF]
پژوهشهای تجربی حسابداری, 2018 The purpose of this paper is to examine whether cash effective tax rate is a suitable criterion for measuring tax avoidance? The sample includes 102 firms (including 714 firm-year observations) with positive pre-tax income and listed in Tehran Stock ...
Fraydoon Rahnamay Roodposhti +2 more
doaj +1 more source
Tax aggressiveness in publicly traded companies operating in a regulated market
Revista Ambiente Contábil, 2022 Purpose: The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies.
Thaís Salvatori França +1 more
doaj +1 more source