Results 31 to 40 of about 1,963,053 (283)
Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of agency conflicts on tax compliance.
Bahman Qaderi +2 more
doaj
Analysis of the Applicable Rate of Environmental Tax through Different Tax Rate Scenarios in China
Sustainability, 2020 Faced with increasing conflicts between economic and environmental development, it is extremely urgent to promote the green growth of enterprises. As an incentive environmental regulation measure, an environmental tax has been proven to effectively ...
Biao Hu +3 more
semanticscholar +1 more source
CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE
Baltic Journal of Economic Studies, 2022 In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting.
openaire +2 more sources
Name and shame? Evidence from the European Union tax haven blacklist
International Tax and Public Finance, 2020 I study publication of the European Union (EU) tax haven blacklist on December 5, 2017, to examine whether and how the use of recognized tax havens affects firm value.
Aija Rusina
semanticscholar +1 more source
La exención fiscal, entre privilegio y conflicto: Los excusados de la iglesia en Astorga, León y Oviedo (Siglos XIII-XIV) [PDF]
Historia. Instituciones. Documentos, 2015 The aim of this paper is to offer an aproach to the study of the interaction of taxation and power in medieval urban societies through the analysis of a particular case of tax exemption: the one granted to the “excusados” of the Church. With that purpose
Raúl González González
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PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
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An Empirical Evaluation of Tax-Loss-Harvesting Alpha
Financial analysts journal, 2020 Advances in financial technology have made tax-loss harvesting more feasible for retail investors than such strategies were in the past. We evaluated the magnitude of this “tax alpha” with the use of historical data from the CRSP monthly database for the
Shomesh E. Chaudhuri +2 more
semanticscholar +1 more source
Tax Obligation as a Category of Tax Law [PDF]
Societas et Iurisprudentia, 2016 Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified ...
Igor Ivanovich Babin
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Teisė, 2019 [full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
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Bulletin for International Taxation, 2020 In its analysis, this article distinguishes between domestic anti-avoidance rules that counteract treaty abuse and those that thwart abuse of domestic law. The authors conclude that conflicts could arise with tax treaties.
V. Chand, C. Elliffe
semanticscholar +1 more source