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Management equity incentives and corporate tax avoidance: Moderating role of the internal control
Frontiers in Psychology, 2023 IntroductionUnder the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and
Xie Wenwu +4 more
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Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea
Religions, 2018 The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also
Byung Wook Jun, Sung Man Yoon
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Tax equity, green innovation and corporate sustainable development
Frontiers in Environmental Science, 2022 In the context of increasing resource scarcity and environmental pollution, achieving sustainable development with environmental friendliness at its core is essential for maintaining long-term economic growth.
Wei Wang, Wei Wang
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Components of book tax differences, corporate social responsibility and equity value
Cogent Business & Management, 2019 This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia.
Tye Wei Ling, Nor Shaipah Abdul Wahab
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Digital challenges and tax equity
Цифровое право, 2020 Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens.
I. M. Stepnoff, Julia A. Kovalchuk
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Religiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion [PDF]
Accounting, 2021 This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all
Purnamasari, Pande Putu Ditha +3 more
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The Personal-Tax Advantages of Equity [PDF]
SSRN Electronic Journal, 1999 Abstract We value a firm that pays its cash flows to equity through share repurchases in a dynamic environment where personal taxes are paid on capital gains upon realization. The cost of capital is reduced by approximately 0.8% through the use of repurchases relative to dividends.
Richard Green, Burton Hollifield
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EQUITY AND INCOME TAX REDISTRIBUTION [PDF]
Annals of the University of Oradea: Economic Science, 2010 Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.
PALTINEAN LUMINITA +3 more
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Tax efficiency and equity. A construction task [PDF]
Población y Desarrollo, 2016 The current tax system (2004-2014), weak in efficiency and equity, shows six properties: low tax rates and tax/GDP ratio for the country development level; stagnant tax/GDP ratio overtime; high indirect taxation ratio; asymmetry between tax burden and ...
Dionisio Borda, Manuel Caballero
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Acta Universitatis Carolinae Iuridica, 2022 Historically, the cost of financing business through debt has reduced income tax paid. Financing via new equity has not. This asymmetry has not been without consequences. The high indebtedness and relative undercapitalisation of corporates creates a risk
Radek Halíček, Marie Karfíková
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