TAX AVOIDANCE AS A THREAT TO ECONOMIC SECURITY: WAYS AND METHODS OF COUNTERACTION (DOMESTIC AND FOREIGN EXPERIENCE) [PDF]
, 2018 Serhii Minchenko +2 more
openalex +1 more source
Capital Gains Realizations of the Rich and Sophisticated [PDF]
This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We
Alan J. Auerbach, Jonathan M. Siegel
core
PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Suatu Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) [PDF]
, 2017 ABSTRAK Penelitian ini bertujuan untuk memberi gambaran tentang prediksi penghindaran pajak (Tax Avoidance) pada perusahaan pertambangan di Indonesia dan untuk mengetahui pengaruh profitabilitas, leverage dan mekanisme corporate governance terhadap tax ...
Sri Romauli, 124020428
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
SAGE OpenThis study investigates how each environmental, social, and governance (ESG) dimension relates to tax avoidance in well- and poorly governed firms. The analysis uses data from 2016 to 2020 on A-share companies listed on the Shanghai and Shenzhen stock ...
Hyun-Ah Lee
doaj +1 more source
The influence of industry affiliation on corporate tax avoidance in Malaysia
Journal of Business Management and Accounting, 2012 Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
doaj +1 more source
Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance. [PDF]
Sci Rep, 2023 Ao XY, Ong TS, Aprile R, Di Vaio A.
europepmc +1 more source
THE IMPACT OF TAX AVOIDANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON EARNINGS MANAGEMENT
, 2023 Yasa Mulya Kusuma, Hendro Lukman
openalex +2 more sources
Do chairmen with China's Great Famine experience in early‐life affect firm tax avoidance activities? [PDF]
, 2023 Siying Yang, Dawei Feng, Junbing Xu
openalex +1 more source
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source