Results 11 to 20 of about 854,702 (208)
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
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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
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Citizens’ Perceptions towards Transportation Tax and Retribution in Malang City, Indonesia
Tataloka, 2020 This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use
Dadang M Utomo +2 more
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Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia
JABE (Journal of Accounting and Business Education), 2022 This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors.
Mohd Rizal Palil, Syahirah Razif
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The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance
Journal of Economics, Business & Accountancy Ventura, 2021 This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors.
Firna Muflihani +2 more
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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
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Corporate tax planning, the use of SPV, board independence, and firm value
Jurnal Ekonomi dan Bisnis, 2023 Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the
Iman Sofian Suriawinata, Siti Almurni
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Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi
Jurnal Inovasi Akuntansi, 2023 This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office.
I Putu Edy Arizona
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The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
core +1 more source
Science, 2017 The United States Congress has been taking steps toward passage of a law that would dramatically modify income tax policy. At the time of this writing, different bills have been passed by the House of Representatives and the Senate, and the process of reconciling these into a single bill is under way.
openaire +2 more sources