Results 71 to 80 of about 10,746,950 (312)
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 +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
The Effective Tax Rate and the Pretax Rate of Return [PDF]
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.
Louis Dicks-Mireaux +2 more
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Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
Corporate Effective Tax Rates in an Enlarged European Union [PDF]
This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology.
Christina Elschner, Werner Vanborren
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THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis research aims to examine the influence of leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality on the effective tax rate. The research approach used is a quantitative approach.
Anggrieta Arzeni Gatra Putri, Heri Yanto
doaj +1 more source
THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY [PDF]
CES Working Papers, 2016 The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders) of Romanian non ...
Mihai-Bogdan AFRASINEI +2 more
doaj
Tax planning and financial performance of conglomerate firms in Nigeria [PDF]
Oradea Journal of Business and EconomicsThis study explores the influence of tax planning on the financial performance of conglomerate firms in Nigeria between 2014 and 2023. The study focuses on the roles of effective tax rate (ETR), tunneling incentive (TI), and bonus mechanism (BM). A fixed
Henry Kehinde Fasua, Toluwa Ohidoa
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
Comparison of the methodologies for assessing effective tax burden of corporate income used in European Union [PDF]
In relationship with the changes of tax regulations in surrounding countries and last but not least in connection with the reform of public finances again the question of the further development of the Czech tax system is getting forward.
Barteczková, Ivana, Blechová, Beata
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