Results 1 to 10 of about 1,963,053 (283)
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
exaly +5 more sources
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 +3 more
doaj +2 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 +4 more
doaj +2 more sources
Food Policy, 2021 This study analysed the environmental impacts of taxation on Swedish food consumption and sought to identify potential synergies and goal conflicts between environmental aspects.
Emma Moberg +2 more
exaly +2 more sources
Taxation and agency conflicts between firm owners and managers: a review
Business Research, 2017 When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields.
Thomas Bauer +2 more
doaj +2 more sources
Tax Revenue Mobilization in Conflict-Affected Developing Countries [PDF]
SSRN Electronic Journal, 2016 AbstractHow does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict‐affected states since 1980.
van den Boogaard, V. +3 more
openaire +8 more sources
Tax Conflicts Policy in Thrifting between Trade Law and Tax Law
Journal of Sustainable Development and Regulatory Issues (JSDERI)The rapid expansion of thrifting practices in Indonesia has generated complex legal challenges, particularly at the intersection of trade law and tax law. This condition gives rise to a policy conflict in which thrifting activities, although prohibited under trade regulations, continue to generate economic transactions that may fall within the scope of
Efendi Ibnususilo +2 more
openaire +2 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.
Berzins, Janis +2 more
openaire +3 more sources
Tax Conflicts in the Light of the European Tax Harmonization
The publications of the MultiScience - XXX. MicroCAD International Scientific Conference, 2016 É. Erdős
openaire +2 more sources
To the issue of the legal nature of tax conflicts
NEW APPROACHES AND CURRENT LEGAL RESEARCH, 2022 V. V. Сhaika
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