Results 41 to 50 of about 198,994 (328)

TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS [PDF]

Annals of the University of Oradea: Economic Science, 2021
The main purpose of this article is to study the concept and aspects of tax avoidance and tax evasion, their causes, trends and effects in the European Union(EU).
Emil Gheorghe GUIAȘ, Codruța Mihaela HĂINEALĂ   +1 more
doaj  

Municipal Income Tax "Fix" is a Flub: Legislators should cut tax avoidance, not invite it [PDF]

, 2013
A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes ...
Zach Schiller
core  

TBK1 Induces the Formation of Optineurin Filaments That Condensate with Polyubiquitin and LC3 for Cargo Sequestration

Advanced Science, EarlyView.
Phosphorylation of Optineurin by TBK1 induces the formation of filaments that condensate upon binding to linear polyubiquitin. Membrane‐anchored LC3 partitions into these condensates, suggesting that phase separation of filamentous Optineurin with ubiquitylated cargo promotes the sequestration of cargo and its subsequent alignment with LC3‐positive ...
Maria G. Herrera, Lena Kühn, Lisa Jungbluth, Verian Bader, Laura J. Krause, David Kartte, Elias Adriaenssens, Sascha Martens, Jörg Tatzelt, Carsten Sachse, Konstanze F. Winklhofer   +10 more
wiley   +1 more source

CEO overconfidence, tax avoidance, and education foundation

Jurnal Akuntansi dan Auditing Indonesia, 2020
Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar, Luluul Jannah, Darlin Aulia   +2 more
doaj   +1 more source

The effect of tax avoidance and tax risk on firm risk [PDF]

, 2022
Andrie Yuwono, Elia Mustikasari
openalex   +1 more source

Bio‐Inspired Cascade Photocatalysis on Fe Single‐Atom Carbon Nitride Upcycles Plastic Wastes for Effective Acetic Acid Production

Advanced Energy Materials, EarlyView.
This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei, Cheng Du, Jiawei Ge, Xiang Wang, Zuolong Chen, Meng Zhang, Tao Guo, Lei Wang, Maoyu Wang, Yuzi Liu, Hua Zhou, Chengjun Sun, Ning Chen, Weifeng Chen, Brant Billinghurst, Mohsen Shakouri, Peter Sprenger, Fatemeh Fani Sani, Yulian Quan, Brian Kendall, Roy Brouwer, Yimin A. Wu   +21 more
wiley   +1 more source

The investigation of the relationship between tax avoidance and investment inefficiency [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
This paper examines the relationship between tax avoidance and investment inefficiency. Tax avoidance can bring returns for the company that come from the savings resulting from tax savings.
maryam minab, mehran matinfard
doaj  

PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi Indonesia, 2014
The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research.
Nining Purwanti
doaj   +1 more source

Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia

Jurnal Ilmiah Akuntansi dan Bisnis, 2020
Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in ...
Suparna Wijaya, Dewi Sekarsari Kusumaningtyas   +1 more
doaj   +1 more source

Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)

Disclosure, 2022
The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments.
Muhamad Mukhsin, Mesi Herawati
doaj   +1 more source