Results 91 to 100 of about 939,340 (330)

Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market

Risks
Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance.
Hussen Amran Naji Al-Refiay, Jasim Idan Barrak, Asif Isam Elaibi Al-Tameemi, Mohammadreza Pazhohi   +3 more
doaj   +1 more source

Petroleum Profit Tax and Nigeria Economic Development [PDF]

, 2011
Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria.
ADEGBIE, F. F., Fakile , A. S.
core  

The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]

, 2013
The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core   +1 more source

Leveraging Wind Energy for Electricity and Hydrogen Production: A Sustainable Solution to Power Shortages and Eco‐Friendly Alternative Fuel

Advanced Energy and Sustainability Research, EarlyView.
The article attracts researchers, policymakers, and industry leaders in renewable energy, hydrogen, and sustainable development, as it addresses the critical need for clean, efficient energy solutions. By evaluating the technical, environmental, and economic feasibility of integrating wind energy with hydrogen production. The findings offer significant
Mohamed Elnaggar, Wael A. Salah, Hala J. El‐Khozondar, Yasser F. Nassar, Mohammed J. K. Bashir   +4 more
wiley   +1 more source

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)) [PDF]

This study aims to examine the effect of firm size, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period.
Qur'aeni, Selly Dhamayanti
core  

Review of the Challenges and Prospects in Agrivoltaics

Advanced Energy and Sustainability Research, EarlyView.
This articles reviews the recent prospects of agri‐photovoltaics (agri‐PV) across continents. The existing standards and pilot projects to standardize new codes and regulations are discussed. The state‐of‐the‐art agri‐PV scheme's benefits and lackings are presented. Community acceptance and policy barriers are also discussed where prospective solutions
Tanvir M. Mahim, M. Mosaddequr Rahman, A. S. Nazmul Huda   +2 more
wiley   +1 more source

Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017
The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI, Grahita CHANDRARIN, Prihat ASSIH   +2 more
doaj  

Advancing Circularity in Battery Systems for Renewable Energy: Technologies, Barriers, and Future Directions

Advanced Energy and Sustainability Research, EarlyView.
This article examines strategies to enhance the sustainability of battery systems in renewable energy through circular economy principles. It discusses recycling techniques, modular battery design, second‐life utilization, and regulatory frameworks. Key barriers include inadequate infrastructure and regulatory gaps.
Williams Chibueze Munonye, George Oche Ajonye, Samuel Olusegun Ahonsi, Daniella Ifunanya Munonye, Ikechukwu Oscar Chigozie, Obey Akinmorin Akinloye   +5 more
wiley   +1 more source

Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky, Erich Kirchler, Friedrich Schneider   +2 more
core  

Effect of risk and incentives on contracts: The case of farm operators in Iowa

Agribusiness, EarlyView.
Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley   +1 more source