Results 261 to 270 of about 949,584 (299)

Tax Avoidance and Tax Evasion

2015
Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
openaire   +1 more source

Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance

2019
The motivation to comply or not to comply is considerably influenced by beliefs, attitudes, and social representations of taxpayers. These subjective conceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality.
Kogler, Christoph, Kirchler, Erich
openaire   +2 more sources

Organizational capital, corporate tax avoidance, and firm value

Journal of Corporate Finance, 2021
Gerald Lobo, Buhui Qiu, Mostafa Hasan
exaly  

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Journal of Accounting and Economics, 2021
Terry Shevlin, Arthur Stenzel
exaly  

Debt and Taxes: The Role of Tax Avoidance

Journal of Financial and Quantitative Analysis
Abstract Empirically, the effect of corporate tax rates on leverage has been smaller than expected based on trade-off theory. In this article, I show that tax avoidance functions as a non-debt tax shield, reducing the benefits of the debt tax shield.
openaire   +1 more source

The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

Management Science, 2022
Cheng Zeng
exaly  

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Journal of Economic Surveys, 2020
Fangjun Wang
exaly  

Tax Avoidance

2022
openaire   +1 more source

Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination

Journal of Corporate Finance, 2023
Bingxuan Lin
exaly  

Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms

Energy Economics, 2023
Hongbo Duan, Mian Yang
exaly