Results 41 to 50 of about 6,612 (260)

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  

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

On the Economics of US Agricultural Policy

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

Effects of IFRS adoption on tax avoidance

Revista Contabilidade & Finanças
This study investigates the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through ...
Renata Nogueira Braga
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

PENGARUH KOMPENSASI RUGI FISKAL, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Jurnal Akuntansi Kontemporer, 2020
Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty, Lindrawati Lindrawati   +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

Unobserved Tax Avoidance and the Tax Elasticity of FDI [PDF]

SSRN Electronic Journal, 2014
Abstract This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially depends on this distinction. Empirically, however, a
Egger Peter, Wamser Georg, Merlo Valeria
openaire   +4 more sources

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

The impact of thin capitalization rule on tax avoidance in Indonesia

Journal of Accounting and Investment, 2023
Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj   +1 more source