Results 131 to 140 of about 949,584 (299)
Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. [PDF]
Front Psychol, 2022 Zhang X +5 more
europepmc +1 more source
, 2016 Summary • The government’s efforts to tackle tax avoidance have become more high-profile in recent years. Measures to ‘protect revenues’ announced since the 2002 Budget alone are estimated to be raising about £4½ billion this year. • The traditional distinction between illegal tax evasion and legal tax avoidance (or planning) has been complicated by ...
Bond, S, Gammie, M, Whiting, J
openaire +1 more source
Tax Aversion, Optimal Tax Rates, and Indexation [PDF]
Taking account of the costs of tax evasion and avoidance activity together with the government's costs of tax enforcement it is shown that the optimal point on a stylized Laffer curve is located on the positively sloped region, not at the maximum point ...
Roger N. Waud
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Prevalence of illicit tobacco use and tobacco tax avoidance in pregnancy. [PDF]
Ir J Med Sci, 2021 McDonnell BP +4 more
europepmc +1 more source
An annotated bibliography of tax compliance and tax compliance costs [PDF]
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
core
A study on corporate tax avoidance
In an era of global financial complexity, corporate tax avoidance has emerged as one of the most debated issues in modern business practices. This comprehensive work delves deep into the intricate world of corporate tax strategies, offering fresh ...
Alexander Vincenzo, Anna
core +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
[Tax Country-by-Country Reporting: Data Against Tax Avoidance?] [PDF]
Wirtschaftsdienst, 2021 Langenmayr D.
europepmc +1 more source
TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE
Jurnal Riset AkuntansiThis research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir +2 more
openaire +2 more sources