Results 171 to 180 of about 44,369 (205)

The Effect of Aggressive Tax Planning and Compliance Tax Planning on the Tax Avoidance

Journal of Industrial Economics and Business, 2018
Yong-Ju Ahn, Hyung-Kook Kim
openaire   +1 more source

The Criminality of "Tax Planning"

Florida Tax Review, 2018
In recent years, the federal government has adopted an aggressive prosecution policy that targets tax advisors who help their clients evade taxes. Increased prosecutions coupled with the present-day sophistication of tax practice call for a critical examination of the willfulness standard applied to tax advisors who use the Code and Treasury ...
openaire   +1 more source

Corporate Tax Planning and Enforcement

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies.
openaire   +2 more sources

Internal Information Quality and State Tax Planning*

Contemporary Accounting Research, 2021
Daniel P Lynch, Mary E Vernon
exaly  

Income Tax Planning

2019
As the saying goes, only two things in life are certain: death and taxes. Which of the two is most objectionable is open to debate. Few of us dispute the necessity of income taxes as a means to pay for services that local, state and federal governments provide. The argument is, which services and at what price.
openaire   +1 more source

Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector

Journal of Economic and Administrative Sciences, 2023
Yaw Ndori Queku, Emmanuel Carsamer
exaly  

International tax planning techniques: a review of the literature

Journal of Applied Accounting Research, 2020
Wafa Ghardallou
exaly  

«Tax planning»

Lov og Rett, 1969
openaire   +2 more sources

Tax Evasion, Tax Avoidance and Tax Planning

Intertax, 2006
openaire   +3 more sources

Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda

International Business Review, 2020
Quyen T K Nguyen
exaly