Results 1 to 10 of about 3,111,011 (292)
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
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
Dabboussi Moez
exaly +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
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
Determinants of Tax Planning: Theoretical Analysis
Buhalterinės Apskaitos Teorija ir Praktika, 2021 Annotation. Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at ...
Lina Matusevičienė +1 more
doaj +1 more source
The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [PDF]
پژوهشهای تجربی حسابداری, 2023 The aim is to Investigate the effect of social responsibility performance on the relationship between tax planning and company value. Tax planning ability is an important influencing factor in determining the value of companies from the point of view of ...
Hanieh Hekmat +2 more
doaj +1 more source
Revista Ambiente Contábil, 2022 Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector,
Jéssica Andressa Zago +2 more
doaj +1 more source