Results 141 to 150 of about 804,997 (198)

Tax Avoidance and Multinational Firm Behavior

Social Science Research Network, 2023
In this chapter we review, and at times extend, the literature on multinational corporate income tax avoidance and its consequences. It is first important to note that multinational corporations pay a substantial amount of taxes, both direct and indirect.
Scott D. Dyreng, Michelle Hanlon
semanticscholar   +1 more source

Tax Avoidance and Corporate Social Responsibility: A Meta-Analysis

Journal of the American Taxation Association, 2023
We analyze 117 estimates from 23 studies that examine the relationship between corporate social responsibility (CSR) and corporate tax aggressiveness.
M. Marques, Tânia Menezes Montenegro, F. Brás   +2 more
semanticscholar   +1 more source

Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS

Journal of Corporate Finance, 2023
This paper examines the extent to which polluting firms covered by the world ’ s largest multi-national emission trading scheme – the European Union Emission Trading Scheme (EU ETS) – engage in corporate tax avoidance.
Vincent Compagnie, Kristof Struyfs, Wouter Torsin, H26 Q58   +3 more
semanticscholar   +1 more source

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Corporate Governance: The International Journal of Business in Society, 2023
Purpose The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.
A. Saragih, Syaiful Ali
semanticscholar   +1 more source

How Costly is Tax Avoidance? Evidence from Structural Estimation

Accounting Review, 2023
I develop a structural model to quantify the costs of tax avoidance. In the model, the firm trades off tax savings with tax audit risk, financial reporting considerations, and operational frictions imposed by tax avoidance, the last of which I label as
Charles G. McClure
semanticscholar   +1 more source

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

Asian Review of Accounting
PurposeThis study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.Design/methodology/approachA balanced panel data of 62 firms from Dhaka and Chittagong stock ...
Md. Shamim Hossain, Md.Sobhan Ali, Md. Zahidul Islam, Chui Ching Ling, C. Fung   +4 more
semanticscholar   +1 more source

Earnings Management, Leverage, Good Corporate Governance, And Tax Avoidance

Jurnal Ilmiah Akuntansi Kesatuan
The purpose of this research is to analyze the influence of earnings management, leverage and good corporate governance against tax avoidance. The sample used in this research is raw materials sector companies listed on the Indonesia Stock Exchange (IDX)
Sintiati Indriani, A. Ramli
semanticscholar   +1 more source

Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

Bulletin for International Taxation, 2011
This article summarizes the contents of Subject 1 of the 64th Congress of the International Fiscal Association Congress held in Rome on 30 August 2010, which considered issues relating to tax treaties and the application of anti-avoidance measures.
De Broe, L., Goyette, N., Martin, P., Rohatgi, R., van Weeghel, S., West, P.R.   +5 more
openaire   +2 more sources

Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China

Energy Economics, 2021
Taking the 11th Five-Year Plan in China as a quasi-natural experiment, this paper explores the impact of environmental regulation on corporate tax avoidance based on firm-level data and the difference-in-difference-in-differences (DDD) method.
Yonghao Geng, Wei Liu, Kai Li, Hanshu Chen   +3 more
semanticscholar   +1 more source

The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context

Competitiveness Review: An International Business Journal, 2021
Purpose The purpose of this paper is to examine the negative impact of corporate social responsibility (CSR), business ethics and responsible corporate governance on tax avoidance within a sample of 119 French industrial companies from 2010 to 2019 ...
Jamel Chouaibi, M. Rossi, Nouha Abdessamed   +2 more
semanticscholar   +1 more source