Results 111 to 120 of about 939,340 (330)

Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]

, 2016
Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

The Effects of COVID-19 on Financial Distress and Tax Avoidance [PDF]

Journal of Asset Management and Financing
Financially distressed firms are actively seeking ways to minimize tax-related cash outflows. During the COVID-19 pandemic, as financial constraints intensified, tax savings emerged as a vital source of internal financing for these firms.
Farshad Sabz Alipour, Ali Naderi, Zahra Oryaie, Arash Kazemi   +3 more
doaj   +1 more source

Voting over tax schedules in the presence of tax avoidance [PDF]

This paper reconsiders the classical problem of majority voting over tax schedules, adding the possibility to avoid taxes. In this setting preferences over tax schedules are not determined by earned income, but rather by taxable income, which depends on ...
Roine, Jesper
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

Agribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

Government Deficits and Corporate Tax Avoidance

, 2022
Mary Cowx, Felipe Bastos G. Silva, Kelvin Yeung   +2 more
openalex   +1 more source

Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect [PDF]

We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging.
Alessandro Balestrino
core   +3 more sources

Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

Jurnal Akuntansi, 2019
This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data.
David Malindo Pasaribu, Susi Dwi Mulyani
doaj   +1 more source

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
core