Results 171 to 180 of about 27,082 (210)
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Tax enforcement, corporate tax aggressiveness, and cash holdings
China Finance Review International, 2015Purpose– The purpose of this paper is to investigate the association between corporate tax aggressiveness and cash holdings and that between corporate tax aggressiveness and the value of cash. Further, this study explores the impact of the tax enforcement level on the above associations.Design/methodology/approach– Under a Chinese special institutional
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Business Strategy and Tax Aggressiveness in Brazil
SSRN Electronic Journal, 2019Purpose The purpose of this paper is to analyse the relationships between company business strategy type and tax aggressiveness for companies listed on the Brazilian Bovespa stock exchange. Design/methodology/approach Following the concepts of Miles and Snow (1978, 2003), we classified company strategies into four types, analyser, defender ...
Antonio Lopo Martinez +1 more
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Does Corporate Tax Aggressiveness Influence Audit Pricing?
Contemporary Accounting Research, 2013We evaluate whether, and under what circumstances, corporate tax aggressiveness influences audit pricing. Using a compound measure of two long-run effective tax rates, we find that tax aggressive firms pay higher fees for external audit services after controlling for factors related to earnings management.
Donohoe, M.P., Knechel, W.R.
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Tax Aggressiveness, China's Corporate Tax Reforms, and Market Impact
SSRN Electronic Journal, 2013Enactment of China’s new Enterprise Income Tax Law was announced on March 16 2007 (with effect from January 1 2008). The Enterprise Income Tax Law potentially increased the tax burden on foreign-invested enterprises (FIEs) and foreign investors as a whole (removing concessions), potentially lowering the tax burden for domestic companies (a fall in the ...
Guodong Yuan +2 more
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Tax aggressiveness and tax audits
Η διδακτορική διατριβή επικεντρώνεται στο Φορολογικό Πιστοποιητικό (ΦΠ) στην Ελλάδα. Το 2011 τέθηκε σε ισχύ ένας νέος φορολογικός νόμος, βάσει του οποίου οι Ορκωτοί Ελεγκτές και οι ελεγκτικές εταιρείες υποχρεώθηκαν να διενεργούν φορολογικούς ελέγχους και να εκφράζουν γνώμη για τη φορολογική συμμόρφωση των ελεγχόμενων.openaire +1 more source
Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
Contemporary Accounting Research, 2014AbstractThis study examines a setting in which a tax‐reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of the tax‐reporting decision will occur in the ...
DeWaegenaere, A.M.B. +2 more
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Tax Regimes, Regulatory Change and Corporate Income Tax Aggressiveness in China
SSRN Electronic Journal, 2012This study uses the ‘natural experiment’ provided by China’s implementation of its 2007 Accounting Standards for Business Enterprises No.18 — Corporate Income Tax Accounting and 2008 Enterprise Income Tax Law to address two questions. Have China’s tax regulatory environment changes had an impact on the corporate tax avoidance of its listed companies ...
Guodong Yuan +2 more
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CEO Power, Corporate Tax Avoidance and Tax Aggressiveness
2017My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective.
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Corporate Tax Avoidance - The Problem of Aggressive Tax Planning
SSRN Electronic Journal, 2018This paper explores the complexities of corporate tax policy and (legal) tax avoidance by businesses. It first examines justifications for the existence of a corporate tax and shows that different theoretical conceptualizations of the corporate entity surface in the major rationales used to justify treating corporations as taxable subjects.
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Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
SSRN Electronic Journal, 2013I develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, i.e. tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by relating them to the seminal notion of effective tax planning presented in Scholes and Wolfson [1992].
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