Results 11 to 20 of about 493,244 (213)
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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Tax expense surprise and emerging markets equity returns
Borsa Istanbul Review, 2022 This study investigates the relationship between tax expense surprise and expected equity returns in emerging markets. Using a broad sample of equities from 27 emerging countries, we find a strong positive link between tax expense surprise and the cross ...
A. Doruk Gunaydin
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Jurnal Bisnis dan Manajemen, 2020 This study aims to analyze the effect of the basic earning power, debt to equity ratio, plowback ratio, and interest and tax rate on the growth rate of equiy in cigarette companies that go public on the Indonesia Stock Exchange in 2013-2018.
Wahyu Wiyani +3 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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PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS
MIX: Jurnal Ilmiah Manajemen, 2019 The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to ...
Elisa Tjondro +2 more
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Tax Institutional Performance and Institution in Paraguay [PDF]
Población y Desarrollo, 2017 This work examines tax performance in Paraguay over the last eleven years (2006-2015). It comprises four themes: tax revenues, tax compliance, tax expenditures, direct taxes and tax institutions and equity. The average tax/GDP ratio in this period was 11.
Dionisio Borda, Manuel Caballero
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Potchefstroom Electronic Law Journal, 2021 Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments ...
Liezel G Tredoux, Kathleen Van der Linde
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Impact of Tax Evasion and Tax Corruption on the Private Investment and Public Expenditure as Factors of Economic Growth [PDF]
مجله توسعه و سرمایه, 2020 Objective: In this paper, we consider the role of the stock market as a tax exemption policy and we also examine the impact of tax evasion and Tax corruption on growth factors.
Shahrooz Pourfard, Hasan Ghalibafasl
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Investigating the Effect of Environmental Disclosure and Cost of Equity on Tax Avoidance, Considering the Role of the Quality of Corporate Governance Mechanisms [PDF]
پژوهشهای تجربی حسابداریTax avoidance means using different methods to reduce the tax paid. These methods include using tax credits, reducing taxable income, etc. In practice, some companies engage in opportunistic behaviors such as risky tax behaviors at the same time as ...
Amirhossein Salehi Fathabadi +2 more
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FACTORS AFFECTING COMPLIANCE WITH TAX REGULATIONS: A THEORY OF PLANNED BEHAVIOR ANALYSIS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 This study aims to investigate the effect of perceived tax equity (vertical, horizontal and exchange), normative expectation (social and moral norms) and legal sanctions (detection risk and penalty magnitude) toward tax compliance intentions.
Hasiholan S.H., Jasman J.
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