Can securities supervision reduce corporate tax avoidance? [PDF]
PLoS ONE, 2022 Based on the special stock exchange comment letter system in China, this paper explores the relationship between the exchange tax-related comment letters and corporate tax avoidance behavior from the standpoint of securities regulation.
Yewei Wu, Bofu Zhang
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Corporate environmental information disclosure and tax avoidance: Evidence from China [PDF]
Heliyon, 2023 This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following ...
Yu Gu, Shanhui Wang
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Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2023 The current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit.
Ali Namazian +2 more
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Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 more
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Tax Incidence and Tax Avoidance*
Contemporary Accounting Research, 2021 ABSTRACTEconomists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax.
Dyreng, Scott D. +3 more
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Pengaruh Intensitas Aset Tetap, Leverage, Sales Growth Dan Profitabilitas Terhadap Tax Avoidance
Lawsuit, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas aset tetap terhadap tax avoidance, leverage terhadap tax avoidance, sales growth terhadap tax avoidance dan profitabilitas terhadap tax avoidance pada perusahaan sektor property dan real ...
Haudi, Burhanudin, Denny Putri Hapsari
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Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance
Accounting and Management Journal, 2023 This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables.
Ike Alvinurnita Tristanti, Aisyaturrahmi
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Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?
Keberlanjutan, 2022 This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance.
Januardi Januardi +2 more
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Mampukah Komisaris Independen Memoderasi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance?
Jurnal Akademi Akuntansi, 2022 The purpose of this study was to determine the effect of capital intensity and leverage on tax avoidance with independent commissioner as moderating variable.
Sevi Lestya Dewi +1 more
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Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
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