Results 11 to 20 of about 30,383 (305)
APPROACHES TO UNDERSTANDING THE TAX EQUITY [PDF]
Journal of Tax Reform, 2015 The article presents analysis and generalization of ideas of representatives of various theoretical concepts that substantiate scientific approaches to definition of the tax equity. The use the method of inductive cognition, system approach, analysis and synthesis has resulted in formulating a comparative characteristic of looks of representatives of ...
Pinskaya, M. R., Пинская, М. Р.
openaire +3 more sources
Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size [PDF]
International Journal of Academe and Industry ResearchThis study aims to analyze the effect of sales growth, capital intensity, and debt to equity ratio on tax avoidance with firm size as a moderating variable.
Peter Winarta +3 more
doaj +2 more sources
Tax management: analysis of the influence on the equity cost of Brazilian companies
Revista Ambiente Contábil, 2021 Purpose: The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018.
Hana Belisa Marques de Freitas +4 more
doaj +1 more source
Jurnal Akuntansi, 2022 Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction
Rosa Cristiana Septya Nyman +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Tax Structure and Government Expenditures Under Tax Equity Norms [PDF]
SSRN Electronic Journal, 2010 We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt.
Tobias Koenig, Andreas Wagener
openaire +4 more sources
Returns after personal tax on UK equity and gilts, 1919-98 [PDF]
, 2004 This paper investigates whether personal tax could help explain the size of the historic equity premium in the UK measured before personal tax. If there has been a higher tax burden on equity, some of the premium could be viewed as compensation for tax ...
Armitage, Seth
core +1 more source
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
doaj +1 more source
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
doaj +1 more source