Results 21 to 30 of about 198,994 (328)

TREBILCOCK ON TAX AVOIDANCE [PDF]

open access: yesUniversity of Toronto Law Journal, 2009
Michael J. Trebilcock is by all accounts one of his generation's most prolific and important scholars of law and economics. Through more than 200 articles, book chapters, books, edited volumes, and other academic publications, Trebilcock has made lasting contributions to many fields, including contracts, torts, consumer protection, antitrust ...
openaire   +1 more source

The relationship between sales growth, profitability, and tax avoidance [PDF]

open access: yesInnovative Marketing
The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales ...
Mohammad Fawzi Shubita
doaj   +1 more source

Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina   +2 more
doaj   +1 more source

KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN TAX AVOIDANCE: STUDI EMPIRIS DI INDONESIA

open access: yesAkuntansi Dewantara, 2022
Tax avoidance is an effort to minimize the nominal tax burden by finding loopholes in taxation provisions in a country. This study aims to determine the effect of the audit committee, capital intensity and company size on tax avoidance.
Rahmawati Hanny Yustrianthe
doaj   +1 more source

Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2021
One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens.
Radić Irena
doaj   +1 more source

Corporate tax avoidance and firm risk: What role does firm performance play? [PDF]

open access: yesContabilitate şi Informatică de Gestiune
Research Question: Can firm performance moderate the relationship between tax avoidance and firm risk in the French context? Motivation: Previous studies have investigated the impact of tax avoidance on corporate risk, yet consensus remains elusive ...
Fatma Bougacha, Mouna Guedrib
doaj   +1 more source

Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance

open access: yesJurnal Akuntansi Aktual, 2021
The purpose of this study is to analyse the influence of transfer pricing and executive character on tax avoidance controlled by profitability and leverage. The research used explanatory research method.
Dudi Pratomo, Hervita Triswidyaria
doaj   +1 more source

Tax avoidance and commodity tax differentiation

open access: yesEconomics Letters
We examine the optimal combination of direct and indirect taxes in the presence of tax avoidance. Our findings indicate that linear commodity taxes should be included in the optimal tax mix, even when they are subject to avoidance and when the conditions of the Atkinson-Stiglitz theorem hold.
Casamatta, Georges, Cremer, Helmuth
openaire   +3 more sources

THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]

open access: yes, 2018
This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency ...
FUAD, Fuad, PRATIWI, Amalia Intan
core  

Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain

open access: yesArthritis Care &Research, EarlyView.
Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian   +8 more
wiley   +1 more source

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