Results 111 to 120 of about 200,121 (329)

DETERMINANT TAX AVOIDANCE

open access: yesResearch In Management and Accounting, 2019
The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017.
Yeni Indah Ismawati   +1 more
openaire   +2 more sources

Tax Avoidance Practices: Is it Only Affected by Financial Performance? [PDF]

open access: bronze, 2021
Carliana Irmaslian   +2 more
openalex   +1 more source

Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework [PDF]

open access: yes
This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion ...
Rebecca Prebble
core  

Tax Transparency and Corporate Tax Avoidance [PDF]

open access: yes, 2017
This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
core   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks   +1 more
wiley   +1 more source

Value Added Taxes, Chain Effects and Informality [PDF]

open access: yes
This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core  

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

open access: yesBatteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam   +3 more
wiley   +1 more source

Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study examines the effect of managerial ownership, company size, and profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2023.
Deni Rachmad Sulistiyanto, Heru Tjaraka
doaj  

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