Results 11 to 20 of about 44,369 (205)
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
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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, 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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Utilisation of directors’ remuneration in tax planning [PDF]
, 2011 Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.Companies, in conducting tax ...
Abdul Wahab, Nor Shaipah +1 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
Tax planning, corporate governance and firm value [PDF]
, 2012 Tax planning by firms is a highly significant activity. After audit fees, tax related services are the largest source of fee income for UK accounting firms.
Holland, Kevin, Abdul Wahab, Nor Shaipah
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