Results 61 to 70 of about 15,075 (136)

The Determinants of Customs Duties Evasion in Egypt

ECONOMICS
Following the Arab Spring in 2011, Egypt implemented policies to restrict imports to control foreign currency spending, as foreign currency reserves dwindled.
Barbary Mahmoud Magdy
doaj   +1 more source

Data elements and corporate tax avoidance in China: From the perspective of internal and external information effects

International Review of Economics & Finance
Against the backdrop of the digital economy, firms’ use of data elements has expanded rapidly and may carry important implications for corporate tax behavior. Using panel data on Chinese A-share listed companies from 2009 to 2023, this paper constructs a
Hengyan Liu, Pengbo Yuan, Ting Han, Tongwei Du   +3 more
doaj   +1 more source

Does big data tax administration expand bank credit loans?

China Journal of Accounting Research
The application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.
Xinwu Li, Zixi Ling, Zhe Li, Liyi Zhu
doaj   +1 more source

The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms

Borsa Istanbul Review, 2019
This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found a positive relationship between tax planning and
Ftouhi Khaoula, Dabboussi Moez
doaj   +1 more source

Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia

Economía, 2019
Tax evasion lies at the core of the relationship between citizens and the state: it reflects the level of trust in the state and compliance with society’s implicit social contract.
Leopoldo Fergusson, Carlos Molina, Juan Felipe Riaño   +2 more
doaj   +1 more source

Synthesis and crystal structure of Pb(II) complex with 1-phenyl-3-methyl-4-benzoyl-5-pyrazolone

Main Group Metal Chemistry, 2014
A new Pb(II) complex, Pb(PMBP)2 (PMBP=1-phenyl-3-methyl-4-benzoyl-5-pyrazolone), has been synthesized and characterized by infrared spectroscopy and X-ray single-crystal diffraction.
Cheng Yuan-Zheng, Tang Ying, Yan Fang
doaj   +1 more source

A bibliometric and content analysis of financial statement fraud: focus on the use of Industry 4.0 technologies

International Review of Economics & Finance
The main concern associated with financial statement fraud (hereinafter FSF) is its ability to compromise the integrity of the financial system, erode investor confidence, and negatively impact economic outcomes.
Ludivia Hernandez Aros, Jorge Juliao-Rossi, Fernando Gutierrez Portela   +2 more
doaj   +1 more source

Microwave-Assisted Biosynthesis of ZnO Nanoparticles Using Nelumbo Nucifera Root Extract for Methylene Blue Degradation

Журнал інженерних наук
Textile dye contamination in wastewater remains a major environmental concern due to the persistence and toxicity of synthetic dyes such as methylene blue (MB).
Muhammad Fauzan Lubis, Rezza Fikrih Utama, Ririn Astyka, Vera Estefania Kaban, Raudhy Auliya   +4 more
doaj   +1 more source

The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness

AFRE (Accounting and Financial Review)
This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange ...
Syifa Amatullah Isymah
doaj   +1 more source

CsmR controls both, motility and cell shape, in Haloferax volcanii. [PDF]

PLoS Genet
Nußbaum P, Grünberger F, Neuschütz F, Chou K, Sivabalasarma S, Eulitz A, Sailer AL, Vogl K, Exterkate M, He W, Marchfelder A, Grohmann D, Albers SV.   +12 more
europepmc   +1 more source