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Tunneling and Tax Aggressiveness [PDF]
Management and Business Research Quarterly, 2020 In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported ...
Lucas de Oliveira Aguiar, Israel +3 more
openaire +2 more sources
Aggressiveness tax in indonesia [PDF]
Jurnal Akuntansi, 2018 The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015.
Sofia Prima Dewi, Cynthia Cynthia
openaire +3 more sources
Family Ownership, Corporate Governance, and Tax Aggressiveness [PDF]
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 +2 more sources
Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
Cogent Economics & Finance, 2023 Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that ...
Muhammad Arsalan Khan, Siti Nuryanah
doaj +2 more sources
Accounting Firms and Tax Aggressiveness [PDF]
, 2020 This thesis is motivated by reported instances of opportunistic aggressive tax positions taken by large corporations across the globe. The role of professional service providers in delivering various types of tax services, especially the role of accounting firms which provide audit services at the same time to their clients, has received significant ...
Fu, Yi
openaire +3 more sources
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness [PDF]
The Journal of the American Taxation Association, 2014 ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods.
Francis, Bill B. +3 more
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Foreign Capital Participation and Tax Aggressiveness in Brazilian Companies [PDF]
, 2020 This study explores the relationship between tax aggressiveness and foreign capital participation in Brazilian companies listed on the BM & F BOVESPA from 2010 to 2015, using the concept of tax aggressiveness as a reduction of taxable ...
Antonio Lopo Martinez,Clébio Bis
core +1 more source
Corporate social responsibility performance and tax aggressiveness [PDF]
, 2017 This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual ...
Mgbame, C. O. +17 more
core +3 more sources
Aggressive Tax Policy versus Aggressive Tax Planning [PDF]
SSRN Electronic Journal, 2020 While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author ...
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Riset Akuntansi dan Keuangan Indonesia, 2023 This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic.
Risma Talia Saputri, Rr. Sri Handayani
doaj +1 more source