Results 71 to 80 of about 939,340 (330)
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
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 +1 more
doaj
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
International Journal of Science, Technology & Management, 2022 This study aims to determine the effect of leverage, capital intensity and sales growth on tax avoidance with independent commissioners as moderating variables.
Firdha Afrianti +2 more
semanticscholar +1 more source
Advanced Science, EarlyView.By integrating with machine learning (ML), hydrogel‐ and ionogel‐based soft sensors are gaining human brain‐like capabilities to perceive, learn, and predict. This review summarizes their advances, focusing on ML‐powered applications such as handwriting/gesture/object/motion/speech recognition, health monitoring, food detection, and beyond.
Wenqing He +8 more
wiley +1 more source
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
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
International Journal of Research In Business and Social Science, 2022 This study aims to determine the effect of earnings management on tax avoidance and the role of political connections in moderating those relationships.
Arin Agnesia Thalita +2 more
semanticscholar +1 more source
Rethinking Sustainable Batteries
Advanced Energy Materials, EarlyView.This perspective examines sustainability across the entire battery lifecycle, from mining and manufacturing to use and end of life. Twelve principles for ‘green’ batteries are outlined, and it is argued that joint industrial, academic, and policy efforts are essential to building a truly sustainable energy future. Abstract Batteries will play a pivotal
Heather Au +5 more
wiley +1 more source
Tax avoidance In New Zealand [PDF]
, 2018 This study aims to critically review and analyse the causes and solutions for tax avoidance in New Zealand. The research will explore relevant sections of the Income Tax Act and make recommendations for further research and development. Tax avoidance is
Bosman, Rudi, Dsouza, Aaron
core