Results 231 to 240 of about 1,060 (265)

Corporate tax aggression and debt

Journal of Banking & Finance, 2014
We provide a tradeoff model of the capital structure that allows leverage to be a function of a firm’s choice of tax aggressiveness. The model’s testable implications are supported empirically. Debt use is inversely related to corporate tax aggression for most firms, and the relation is economically important.
Shannon Lin, Naqiong Tong, Alan L. Tucker   +2 more
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Is aggressive tax planning a failure of tax adviser integrity?

Journal of Financial Crime, 2023
Purpose This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning. Design/methodology/approach The paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities.
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Aggressive Tax Planning and Tax Risk Management

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016
Tax risk management is increasingly occupying the interest of not only the tax authorities but also tax managers in companies. With increased scrutiny in the wake of recent high-profile tax cases, the issue will gain prominence. This article discusses some of the matters relevant to tax risk management.
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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.
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Corporate Tax Avoidance - The Problem of Aggressive Tax Planning

SSRN Electronic Journal, 2018
This 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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Determinants of Aggressive Tax Avoidance [PDF]

, 2015
This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of ...
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Tax Reform, Tax Aggressiveness and Corporate Value

2021
Guodong Yuan, Ron P McIver, Lei Xu
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The Effect of Transfer Pricing and Tax Avoidance on Tax Aggressiveness

2023
This study aims to empirically examine the effect of transfer pricing and tax avoidance on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2011 – 2015). The object of this study were manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2015.
Irmawan, Irmawan, Catur Wicaksono, Erwin, Rizki Pambudi, Muhamad, Juliawan, Tri   +3 more
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Decremental Effective Tax Rate and Tax Aggressiveness

Korean Journal of Taxation Research, 2020
Si－Hun Park, Kap－Soon Kim
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CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

2017
My 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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