Results 41 to 50 of about 192,324 (299)
The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]
, 2013 The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
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Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Effects of IFRS adoption on tax avoidance
Revista Contabilidade & FinançasThis 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
THE EFFECT OF RELATED PARTY TRANSACTIONS ON TAX AVOIDANCE: REAL EARNINGS MANAGEMENT AS A MEDIATING ROLE (Empirical Study on Manufacturing Company listed in Indonesian Stock Exchange) [PDF]
, 2016 This research aimed to examine the effect of related party transactions (RPT) on tax avoidance using real earnings management as a mediating role. This research used Book Tax Differences (BTD) to measure the tax avoidance conducted by the company while ...
CENDEKIAWATI, Audia, HARTO, Puji
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
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
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 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
Jurnal Ilmiah Akuntansi dan Bisnis, 2021 This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable.
Hanung Adittya Aristyatama +1 more
doaj +1 more source
Tax Transparency and Corporate Tax Avoidance [PDF]
, 2017 This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
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