Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017 The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI +2 more
doaj
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky +2 more
core
Do chairmen with China's Great Famine experience in early‐life affect firm tax avoidance activities? [PDF]
, 2023 Siying Yang, Dawei Feng, Junbing Xu
openalex +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
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Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia [PDF]
, 2021 Piotr Luty
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Agribusiness, EarlyView.ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong +2 more
wiley +1 more source
CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting
Jurnal AkuntansiThis research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022.
Muhammad Ivanda +2 more
doaj +1 more source
PENGARUH CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) [PDF]
Tax avoidance is a tax avoidance strategy and technique that is carried out legally and safely because it does not conflict with tax provisions. The methods and techniques used are by exploiting weaknesses (gray areas) contained in the tax laws and ...
Budiman, Farah Fauziah
core
Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]
, 2016 Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core +1 more source