Results 261 to 270 of about 748,426 (297)
Some of the next articles are maybe not open access.
Tax aggressiveness and idiosyncratic volatility
The North American Journal of Economics and Finance, 2021Abstract This study finds that aggressive tax strategies adopted by a firm affect idiosyncratic stock return volatility. Aggressive tax strategies, which I measure as tax paid by a firm divided by pretax income (adjusted for special items), are associated with higher levels of idiosyncratic stock volatility. Uncertainty associated with tax strategies
openaire +1 more source
Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach
SSRN Electronic Journal, 2008This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an agency perspective of the firm and discusses how certain corporate tax governance measures may limit these kinds of managerial actions. We first clarify a few basic concepts such as tax minimization, effective tax planning, tax avoidance, and tax ...
openaire +2 more sources
Corporate tax aggression and debt
Journal of Banking & Finance, 2014We 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 +2 more
openaire +1 more source
Aggressive Tax Planning and Tax Risk Management
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016Tax 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.
openaire +1 more source
Tax Aggressiveness and Corporate Transparency
The Accounting Review, 2018ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan +2 more
openaire +1 more source
Is aggressive tax planning a failure of tax adviser integrity?
Journal of Financial Crime, 2023Purpose 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.
openaire +1 more source
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
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.
openaire +1 more source
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 ...
openaire
Tax Reform, Tax Aggressiveness and Corporate Value
2021Guodong Yuan, Ron P McIver, Lei Xu
openaire +1 more source