Results 251 to 260 of about 748,426 (297)

TAX MORALE, CORPORATE GOVERNANCE, AND AGGRESSIVE TAX PLANNING

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Labor Unions and Tax Aggressiveness

SSRN Electronic Journal, 2010
We examine the impact of unionization on firms’ tax aggressiveness. We find a negative association between firms’ tax aggressiveness and union power and a decrease in tax aggressiveness after labor union election wins. This relation is consistent with labor unions influencing managers’ in one, or both, of two ways: (1) constraining managers’ ability to
Zhen Li, O, Meng Rui, O, Chyz, JA, Leung, WSC   +3 more
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Tax Aggressiveness and Accounting Fraud

SSRN Electronic Journal, 2012
ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S., Lisowsky, Petro, Pittman, Jeffrey   +2 more
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Tax enforcement, corporate tax aggressiveness, and cash holdings

China Finance Review International, 2015
Purpose– 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
exaly   +2 more sources

Aggressive tax planning

Collected Works of Uman National University of Horticulture, 2021
The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko, P. K. Bechko, V. P. Bechko, S. A. Ptashnyk   +3 more
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Business Strategy and Tax Aggressiveness in Brazil

SSRN Electronic Journal, 2019
Purpose 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, Bruno Afonso Ferreira   +1 more
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A Tax on Aggressive Tax Planning

SSRN Electronic Journal, 2017
While “aggressive tax planning” is conceptually elusive, tackling it does not require elaborate definitions. Much can be achieved by taxing income flows within multinational firms, to the extent that these flows go from high-tax to low-tax jurisdictions.
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Inquiry Letters and Tax Aggressiveness

China & World Economy, 2023
AbstractThis study examined the impact of inquiry letters on corporate tax aggressiveness based on the special inquiry system in Chinese stock exchanges. It found that the receipt of inquiry letters significantly inhibited tax aggressiveness. The channel through which inquiry letters worked involved a monitoring effect on related‐party transactions ...
Yewei Wu, Bofu Zhang
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Institutional Ownership and Tax Aggressiveness

SSRN Electronic Journal, 2009
In this paper we examine whether institutional ownership affects firm tax aggressiveness. We use five-year cash effective tax rate and yearly permanent book-tax differences to proxy for a firm’s level of tax aggressiveness. Using a sample of firms with institutional ownership data from 1995-2008, we find that firms with higher levels of total ...
Inder K. Khurana, William J. Moser
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Personally tax aggressive executives and corporate tax sheltering

Journal of Accounting and Economics, 2012
Abstract This paper investigates whether executives who evidence a propensity for personal tax evasion (suspect executives) are associated with tax sheltering at the firm level. I adapt recent research to identify the presence of these executives and examine associations between suspect executive presence and firm-level measures of tax sheltering ...
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