Results 271 to 280 of about 2,608 (302)
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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
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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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
2021Guodong Yuan, Ron P McIver, Lei Xu
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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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The Effect of Transfer Pricing and Tax Avoidance on Tax Aggressiveness
2023This 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 +3 more
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Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
Review of Accounting Studies, 2021Dain C Donelson +2 more
exaly
Decremental Effective Tax Rate and Tax Aggressiveness
Korean Journal of Taxation Research, 2020Si－Hun Park, Kap－Soon Kim
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Personally Tax Aggressive Executives and Corporate Tax Aggressiveness
SSRN Electronic Journal, 2011openaire +1 more source