Results 111 to 120 of about 48,565 (223)
Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? [PDF]
Heliyon, 2022 Firmansyah A +13 more
europepmc +1 more source
Stock market reaction to government policy on determining coal selling price. [PDF]
Heliyon, 2023 Sunardi S +3 more
europepmc +1 more source
An Examination of the Relation between State Fiscal Health and Amnesty Enactment [PDF]
Assuming a normal distribution of hazards, Dubin, Graetz, and Wilde (1992) analyze state tax amnesties in the 1980s and conclude that states run amnesties in response to revenue yield motive.
Hari Luitel, Mehmet Serkan Tosun
core
Journal of Economic CriminologyThis paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations.
Ines Bouaziz Daoud
doaj +1 more source
Alcohol policies in India: A scoping review. [PDF]
PLoS One, 2023 Schess J +6 more
europepmc +1 more source
THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]
, 2018 This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency ...
FUAD, Fuad, PRATIWI, Amalia Intan
core
Re-grounding Human Rights as Cornerstone of Emancipatory Democratic Governance. [PDF]
Development (Rome), 2021 Monsalve Suárez S.
europepmc +1 more source
ABOUT TAXATION: TAX INCENTIVES VS TAX AMNESTY
International Journal of Legal and Social OrderIn the current period, the question arises of the appropriateness of the fiscal amnesty approved by the governors. To be able to answer, we consider it useful to understand the legal framework of this mechanism, its advantages and disadvantages, the risks it could induce.
openaire +1 more source
GOVERNMENT PARDONS AND TAX COMPLIANCE: THE IMPORTANCE OF WEALTH AND ACCESS TO PUBLIC GOODS
Revista de Economía Política de Buenos Aires, 2018 We estimate the differential effect of a tax amnesty on tax compliance across two dimensions of heterogeneity: wealth and access to public goods. Using a five-year panel from tax payers in Argentina, we use a difference-in-differences approach and show ...
Maximiliano Lauletta +1 more
doaj