Results 31 to 40 of about 949,584 (299)

Tax avoidance and commodity tax differentiation

Economics 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   +5 more sources

Tax avoidance: a trans-Tasman comparative study [PDF]

, 2005
Australia and New Zealand have developed specific and general tax anti-avoidance rules to ensure that taxpayers in each country operate within the spirit of the law and do not seek to gain an unintended tax benefit from arranging their affairs or ...
Delany, Tom
core   +1 more source

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, Vieira Neto, Leopoldino   +1 more
openaire   +4 more sources

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

Riset 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, O Oktavianti, Vinny Stephanie Hidayat   +2 more
doaj   +1 more source

TAX AVOIDANCE AND TAX EVASION

Revista Gênero e Interdisciplinaridade, 2022
The subject of this article has been the object of repeated administrative and judicial discussions, given the difficulty of delimiting the limits and identifying the characteristics between tax avoidance, tax evasion and tax planning. It should be noted, therefore, that the central discussion of the topic is exactly how the definition of tax avoidance
openaire   +2 more sources

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

Advanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang, Dong Hyun Lee, Conan Weiland, Won‐Il Lee, Kim Kisslinger, Mingzhao Liu, Aswin kumar Anbalagan, Xiao Tong, Soumyajit Mandal, Nikhil Tiwale, Houk Jang, Chang‐Yong Nam   +11 more
wiley   +1 more source

Guardians or Accomplices? Institutional Ownership and Corporate Tax Avoidance

Jurnal Akuntansi dan Keuangan
Tax avoidance remains widespread, and prior studies report inconsistent results regarding how institutional ownership relates to tax avoidance. To date, no study has employed a meta-analytic approach to examine the nexus between institutional ownership ...
Ema Aulia Erwanti, Erwin Saraswati, Syaiful Iqbal   +2 more
doaj   +1 more source

TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014

Jurnal Akuntansi, 2016
This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that ...
Titiek Puji Astuti, Y Anni Aryani
doaj   +1 more source

High‐Efficiency Deep Blue Single‐Gaussian Europium(II) Emitters and Their Emitter‐Host Interactions

Advanced Functional Materials, EarlyView.
Crown‐ether ligands and carborate anions enable vacuum‐processable Eu(II) emitters with efficient single‐Gaussian deep‐blue luminescence. Combined photophysical and computational analyses reveal that excited‐electron confinement and steric shielding of the europium center jointly govern compatibility with OLED host materials, establishing molecular ...
Mahmoud Soleimani, Paulius Imbrasas, Jan‐Michael Mewes, Felix Kaden, Stephanie Anna Buchholtz, Karl Leo, Sebastian Schellhammer, Carsten Rothe, Sebastian Reineke   +8 more
wiley   +1 more source

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

Contabilitate 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