Results 1 to 10 of about 44,369 (205)
Tax Risks and Tax Planning [PDF]
Russian Engineering Research, 2022 The role of tax administration in maximizing budget revenues at different levels is described. A significant proportion of tax payments consists of the settlement of arrears, as well as fines and penalties. These may be due to accountants’ errors or to deliberate tax evasion.
Boldycheva A, Klonitskaya A.
europepmc +2 more sources
Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis [PDF]
Frontiers in Psychology, 2022 A top management team (TMT) has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning ...
Haiming Jiang +2 more
doaj +2 more sources
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS ONESome companies may mislead stakeholders by using the flexibility in accounting standards when determining the amount of profit to be disclosed, a practice referred to as earnings management.
Meral Gündüz
doaj +2 more sources
Roles of tax planning in market valuation of corporate social responsibility
Cogent Business & Management, 2018 This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj +2 more sources
Does Tax Planning Affect R&D Expenditures? A Study of Borsa Istanbul (BIST) Manufacturing Sector [PDF]
Istanbul Business Research, 2022 Tax planning, which has an important place in financial planning, is the systematic way of avoiding tax in accordance with the laws. In this process, R&D expenditures constitute a tax shield for firms to decrease their tax base.
Yaşar Bayraktar, Asiye Tütüncü
doaj +2 more sources
Borsa Istanbul Review, 2019 This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found a positive relationship between tax planning and
Ftouhi Khaoula, Dabboussi Moez
doaj +3 more sources
Рlace of tax planning in tax law
Теорія і практика правознавства, 2017 The article is dedicated to finding out the place of tax planning in the tax law. The article is based on the idea of paradoxical tax planning as a legal phenomenon.
Марія Олександрівна Бондаренко
doaj +4 more sources
Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning
Cogent Business & Management, 2016 Tax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning.
Nor Shaipah Abdul Wahab
doaj +2 more sources
The Role of Financial Inclusion on Economic Growth in Sub Saharan African (SSA) Region [PDF]
Athens Journal of Business & Economics, 2022 Recently, financial inclusion through improved access within SSA region has increased and at a faster rate compared to other regions. By estimating panel data on 45 countries between 2004 and 2017, using Generalized Method of Moments (GMM) method, this ...
Masoud Mohammed Albiman +1 more
doaj +1 more source
Corporate Tax Planning: ESG and Corporate Tax Planning
Canadian Tax Journal/Revue fiscale canadienne, 2023 Environmental, social, and governance (ESG) is a framework for considering certain risks and opportunities applicable to a company. Investors, and increasingly regulators, are requiring disclosure of certain ESG-related metrics and data. Some of these data reflect the externalities that a company creates with respect to the environment and to society ...
Katerina Ignatova +1 more
openaire +1 more source