Results 21 to 30 of about 835,990 (331)

PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE

open access: yesAkuntansi dan Teknologi Informasi, 2022
The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one ...
Hari Hananto
doaj   +1 more source

PECULIARITIES OF TAX MANAGEMENT OF MICROENTERPRISES SELLING TOBACCO PRODUCTS IN THE CONDITIONS OF MARTIAL LAW [PDF]

open access: yesÊvropejsʹkij Vektor Ekonomìčnogo Rozvitku, 2023
The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types
Zhanna V. Piskova, Viktoria N. Varenyk
doaj   +1 more source

The Modigliani–Miller Theory with Arbitrary Frequency of Payment of Tax on Profit

open access: yesMathematics, 2021
The main purpose of the current study is the generalization and further development of the Modigliani–Miller theory taking into account one of the conditions of the real functioning of companies for the case of paying income tax with an arbitrary ...
Peter Brusov, Tatiana Filatova
doaj   +1 more source

Management of Tax Burden on Value-Added Tax at the Enterprise Level [PDF]

open access: yesОблік і фінанси, 2021
Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities.
Yuliya Ostapenko
doaj   +1 more source

SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves.
Firda Ayu Amalia
doaj   +1 more source

Social Security and robotization: Possible ways to finance human reskilling and promote employment

open access: yesPaladyn, 2020
This contribution aims to open the discussion on how to balance the opportunities and the risks posed by the increased robotization of the economy.
Díaz Alfredo, Grau Ruiz María Amparo
doaj   +1 more source

The Effects of Formalization on Small and Medium-Sized Enterprise Tax Payments: Panel Evidence from Viet Nam

open access: yesAsian Development Review, 2020
Do firms pay more taxes after formalization? The answer to this question is nontrivial. Tax noncompliance can be a persistent behavior among formerly informal firms.
A. Boly
semanticscholar   +1 more source

Corporate Risk, Cost Shifting, and Tax Avoidance

open access: yesJurnal Akuntansi, 2021
This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya   +3 more
doaj   +1 more source

Analyzing the Moderating role of Board Structure in Relation between Tax Avoidance and Business Strategy: New Insight from Emerging Economy

open access: yesJournal of Accounting and Finance in Emerging Economies, 2021
Purpose: Taxation basically occupies an important place in the strategic decisions of companies, therefore, business are thinking to adopt a dynamic and active method for tax management.
Muhammad Husnain   +2 more
doaj   +1 more source

How digital payments can benefit entrepreneurs

open access: yesIZA World of Labor, 2023
Digital payments improve the speed and reduce the cost of payments between entrepreneurs and suppliers, employees, customers, and governments. Digital financial systems make it easier for entrepreneurs to access credit products to start and expand their ...
L. Klapper
semanticscholar   +1 more source

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