COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
Corporate Social Responsibility Disclosure (CSRD) and Corporate Tax Avoidance (CTA)
, 2023 Pujangga Abdillah +3 more
openalex +2 more sources
American Journal of Agricultural Economics, EarlyView.Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley +1 more source
THE EFFECT OF RELATED PARTY TRANSACTIONS ON TAX AVOIDANCE: REAL EARNINGS MANAGEMENT AS A MEDIATING ROLE (Empirical Study on Manufacturing Company listed in Indonesian Stock Exchange) [PDF]
, 2016 This research aimed to examine the effect of related party transactions (RPT) on tax avoidance using real earnings management as a mediating role. This research used Book Tax Differences (BTD) to measure the tax avoidance conducted by the company while ...
CENDEKIAWATI, Audia, HARTO, Puji
core
Economics of land‐based carbon mitigation
American Journal of Agricultural Economics, EarlyView.Abstract Agricultural land holds tremendous potential to contribute to net zero greenhouse gas emission goals by providing low carbon renewable energy to displace fossil fuels and by serving as a sink for sequestering carbon in the soil with climate‐smart practices. This potential is, however, far from being realized.
Madhu Khanna
wiley +1 more source
The morality and tax avoidance: A sentiment and position taking analysis. [PDF]
PLoS One, 2023 Lokanan M.
europepmc +1 more source
Tax planning avoid tax contingencies
, 2021 This investigation called “Tax planning to avoid tax contingencies of the company Negotiations H&D SAC. Lima, 2020; considered as a general objective Proposing a tax planning to avoid tax contingencies in the company Negociaciones H&D SA C, Lima, 2020.
Quispe Erique, Betty +2 more
openaire +1 more source
Fighting international tax avoidance [PDF]
There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
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THE INFLUENCE OF OWNERSHIP STRUCTURES, FINANCIAL DISTRESS, AND TAX LOSS CARRY FORWARD ON TAX AVOIDANCE (THE EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2012-2014) [PDF]
, 2016 Tax avoidance is an interesting strategy option taken by management which aims to increase profitability through the reduction of corporate tax expense. This research has a purpose to examine the influence of ownership structures financial distress, and ...
Hilfi Hanifah
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Mapping Intimate Partner Financial Abuse Across Public and Private Systems
Australian Journal of Social Issues, EarlyView.ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt +3 more
wiley +1 more source