Results 31 to 40 of about 20,606 (308)
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
core +1 more source
Corporate tax avoidance and firm risk: What role does firm performance play? [PDF]
Contabilitate şi Informatică de GestiuneResearch 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
Jurnal 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
Economics LettersWe 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 +4 more sources
THE LAWFUL IN TAX RELATIONS: TAX AVOIDANCE, EVASION, AND AGGRESSIVE TAX AVOIDANCE
The interaction between taxpayers and the Public Administration begins with the existence of a triggering event. Hugo de Brito Machado (2013) states that when a law describes an event capable of creating a link between an individual and the State, the event outlined in the law becomes the triggering event that gives rise to the tax relationship.
Reis Sá, Walber +1 more
openaire +4 more sources
Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
The consequences of tax avoidance
, 2023 reservedThe aim is to give a general view of the main consequences of tax avoidance with a particular insight in M&A operations through a case study.The aim is to give a general view of the main consequences of tax avoidance with a particular insight in ...
GIRARDI, MARTINA
core
Financial Determinants of Tax Avoidance: The Moderating Role of Firm Size
Jurnal Ilmiah Akuntansi dan BisnisThis study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ainun Analisa Ilmi +1 more
doaj +1 more source
Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source