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Jurnal Ekonomi dan Bisnis Airlangga, 2011 Tax avoidance is part of tax planning that intended to maximize profits or income after taxes by decreasing the tax burden. This study aims to examine the relationship between tax morale-ethical and tax avoidance intentions of taxpayers in Surabaya, as ...
Mienati Somya Lasmana, Heru Tjaraka
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The relationship between sales growth, profitability, and tax avoidance [PDF]
Innovative MarketingThe 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
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Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]
Zbornik 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
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An examination of the impact of Tax Cuts Jobs Act on tax avoidance strategies of US firms [PDF]
, 2022 openThis dissertation has the goal to shed light on tax avoidance strategies of US firms after the enactment of the Tax Cuts Jobs Act in 2017. In the first part a literature review of tax avoidance strategies, definition, measures and consequences is ...
SCHIAVOLIN, MATTEO
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Constructing Compliance: Game-Playing, Tax Law and the Regulatory State� . [PDF]
, 2007 Taxation is key to the character and functioning of the state, economy and society. Its effectiveness and the levels of compliance greatly depend on acceptance by citizens of its legitimacy.
Picciotto, Salomone
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Pengaruh karakteristik perusahaan terhadap tax avoidance serta dampaknya pada nilai perusahaan
Jurnal Akuntansi Aktual, 2020 : The purpose of this study was to determine the effect of company characteristics on tax avoidance and it’s effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia
Yosef Rago Andalan Nusa Putra +3 more
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The effect of internal control on tax avoidance: the case of Indonesia [PDF]
Journal of Economics and Development, 2019 Purpose – The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance.
Irenius Dwinanto Bimo +2 more
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Review of DOTAS and the tax avoidance landscape: tax avoidance
, 2012 In summer 2012 the National Audit Office (NAO) commissioned the Oxford University Centre for Business Taxation (OUCBT) to draw up an academic review of the Disclosure of Tax Avoidance Schemes regime (DOTAS) and the tax avoidance landscape. The academic review formed part of the evidence base behind the NAO’s report: “Tax avoidance: tackling marketed ...
Devereux, M, Freedman, J, Vella, J
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Managerial acquisitiveness and corporate tax avoidance
, 2020 This paper draws on the “tone at the top” literature to investigate whether managers of firms with managerial acquisitiveness also engage in corporate tax avoidance.
Gul, Ferdinand A. +2 more
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The tax avoidance dilemma: taxpayers and government reconciliation in Co-operative Compliance regimes [PDF]
, 2023 openAcademic research on taxes has historically been a primary matter of interest for many disciplines: contributions from finance, economics, law and accounting fields have provided, in the years, a multidisciplinary nature to tax research.
SPINELLO, GIACOMO
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