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Tax reforms, civil conflicts and tax revenue performance in Burundi

Scientific African, 2021
This study examines how tax performance is associated with tax reforms and civil conflicts in Burundi. The results from a regression analysis on a tax equation indicate that total tax revenue, international trade taxes and income taxes, are not ...
Arcade Ndoricimpa
doaj   +4 more sources

Dividends and taxes: The moderating role of agency conflicts

Journal of Corporate Finance, 2019
Abstract We find that potential conflicts between majority and minority shareholders strongly influence how dividends respond to taxes. When the controlling shareholder has a smaller stake, the incentives to extract private benefits are stronger – a shareholder conflict that can be mitigated by dividend payout.
Øyvind Bøhren, Bogdan Stacescu, Jänis Berzins   +2 more
exaly   +3 more sources

The conflict of interest in tax scholarship

Critical Perspectives on Accounting
Abstract Problems linked to tax injustices have gained worldwide attention recently, as the aggressive tax planning practices of multinational companies have increasingly been exposed. Legislative reforms and enhanced corporate social responsibility practices have been introduced to deter tax avoidance, yet with little enduring success.
exaly   +3 more sources

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONFLICT MANAGEMENT STUDIES IN TAX LEGAL RELATIONS [PDF]

Journal of International Legal Communication, 2021
This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the ...
Larysa V. Chaika, Viktoriia V. Chaika
doaj   +1 more source

Investigating Different Actors’ Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach [PDF]

جامعه شناسی کاربردی, 2022
Introduction:“Tax system reform plan” is one of the basic parts of socio-economic development strategies in Iran. This reform is based on a comprehensive program for developing and deploying new Information Technology (IT) and improving the efficiency of
Mohamad Tavakol, Mahboubeh Habibi Badrabadi   +1 more
doaj   +1 more source

Corporate tax - a new paradigm is needed! -II. A new global value-added tax is needed instead of a corporate tax

Competitio, 2021
: The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international ...
László Török
doaj   +2 more sources

Tax morale and fairness in conflict an experiment [PDF]

Journal of Economic Psychology, 2019
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn
Engel, C., Mittone, L., Morreale, A.
openaire   +4 more sources

Governance: A Source to Increase Tax Revenue in Pakistan

Complexity, 2021
Improved governance in any economy indicates government stability, secured law and order, and minimum internal and external conflicts. A higher level of governance may demonstrate the healthy performance of economic activities and tax revenue collection.
Muhammad Shahid Hassan, Haider Mahmood, Muhammad Naveed Tahir, Tarek Tawfik Yousef Alkhateeb, Ayesha Wajid   +4 more
doaj   +1 more source

Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

Cogent Business & Management, 2023
This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar, Yanuar Nugroho, Alfiyatul Qomariyah, Ari Prasetyo   +3 more
doaj   +1 more source

PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY

International Journal of Business, Economics, and Social Development, 2023
One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
doaj   +1 more source