Results 51 to 60 of about 663,401 (208)
Tax Morale and Compliance Behavior: First Evidence on a Causal Link [PDF]
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale.
Halla, Martin
core +3 more sources
Debt, Profit, and Tax: Investigating Corporate Tax Behavior
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)In the past few years, tax avoidance has been a key concern and has drawn the focus of the Indonesian government. Tax avoidance causes harm to the country’s tax revenue, which affects government program financing and infrastructure development. The purpose of this study is to examine the influence of financial distress, profitability, and leverage on ...
Vincent Adijaya +1 more
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Tax Structure and Government Behavior: Implications for Tax Policy
, 1999 Changes in tax policy can affect all aspects of the economy. Not only do firms and individuals change behavior, creating efficiency costs, but government expenditure choices can also change. Unless these expenditure choices had been optimal' previously, changes in response to a tax reform affect welfare and should be taken into account when designing ...
Roger Gordon, John Wilson
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Tax evasion under behavioral structures
EconomiA, 2014 AbstractWe study the strategic interactions between the fiscal authority and the taxpayer regarding tax evasion and auditing. We fit this interaction into a Bayesian game and introduce the concept of behavioral consistency, which helps reducing the number of available strategies and models the stylized fact according to which the choice to evade is ...
Pantoja, Gabriela S. +1 more
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Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective
Cogent Business & Management, 2018 In the spring of 2016, the tax-evasion revelations from the Panama Papers regarding the international clients of Mossack Fonseca shook the financial world.
Kuo-Shing Chen, Huolien Tsai
doaj +1 more source
Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis
SAGE Open, 2022 The tax system provides the necessary financial resources to a country’s administration to use the collected resources for the welfare of the general public and the development of general infrastructure.
Naeem Hayat +4 more
doaj +1 more source
Journal of Business Management and AccountingThis research looks at the influence of tax behavior on the earnings behavior of corporate managers in Republic of Benin, a West African country. The author uses the generalized method of moments (GMM) on dynamic panel data.
Stanislas Théodule Médard Dèwanou Comlan Agossadou
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Profit shifting in Brazil and the impact of tax havens
Revista Contabilidade & Finanças, 2020 We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent.
Alex A. T. Rathke
doaj +2 more sources
Tax Comparability and Corporate Tax Behavior
Accounting and Finance ResearchI examine whether taxable income comparability or tax liability comparability affects a firm’s tax behavior. I find that, on average, comparable taxable income deters corporate managers from engaging in aggressive tax planning. I also find that the deterrence effect of taxable income comparability on aggressive tax planning is more pronounced for firms
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Taxpayer’s Behavior in the Changing Tax Policy
International Journal of Economic Sciences, 2020 The aim of the article is to identify the factors determining the taxpayer’s behavior, to evaluate Lithuanian taxpayer’s behavior by changing tax policy of VAT. The article investigates whether the increase of VAT burden in Lithuania has a significant impact on taxpayer’s behavior, encouraging them to voluntarily pay taxes or avoid tax liabilities. The
Bikas, Egidijus, Sakalauskas, Rolandas
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