Results 311 to 320 of about 939,340 (330)

The Crucial Role of Indonesian CEOs in Tax Decision-Making: An Examination of Tax Avoidance Practices

Sahrian Aditya Rahmatulloh, Dwi Ladyssa Nainggolan   +1 more
openalex   +1 more source

New health taxes in Ghana: a qualitative study exploring potential public support. [PDF]

Health Policy Plan
Smith KE, Hellowell M, Logo DD, Marten R, Singh A.   +4 more
europepmc   +1 more source

The use of presumption in the fight against international tax evasion and avoidance

, 2016
Damien Jousset
openalex   +1 more source

The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties - (with special considerations for the BEPS project)

, 2018
Vikram K. Chand
openalex   +1 more source

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The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics

Journal of Financial Reporting & Accounting, 2023
Purpose The purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect of audit quality.
H. K. Qawqzeh
semanticscholar   +1 more source

The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context

Asian Review of Accounting, 2023
PurposeThe purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.Design/methodology/approachThis study covers 290 observations on non-financial corporations listed on the Tunisian Stock Exchange for ...
Mouna Guedrib, Ghazi Marouani
semanticscholar   +1 more source

The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia

Journal of Accounting in Emerging Economies, 2023
PurposeThis study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies.Design/methodology/
R. Rakia, Maali Kachouri, Anis Jarboui
semanticscholar   +1 more source

Corporate governance and tax avoidance: evidence from an emerging market

Applied Economics, 2023
This study investigates the impact of corporate governance practices (namely board characteristics, ownership structure, and audit committee characteristics) on corporate tax avoidance.
A. Hasan, Waqas Anwar, M. K. Zahir-ul-Hassan, Ammad Ahmed   +3 more
semanticscholar   +1 more source

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