Results 61 to 70 of about 854,591 (338)

Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan

open access: yesJurnal Akuntansi Multiparadigma, 2014
This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
doaj  

EVALUATION OF THE EFFECTIVENESS OF TAX PLANNING SUBJECTS OF ENTREPRENEURSHIP

open access: yesВестник Северо-Кавказского федерального университета, 2022
The causes of the tax planning at the enterprise effectiveness assessment are examined. The relationship between the tax burden on businesses and the effectiveness of tax planning concept implementation at the enterprise is shown.
Nairi Ivanovna Fedyshyn
doaj  

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

open access: yesAgribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms

open access: yesBorsa 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   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN VARIABEL INTERVENING PERENCANAAN PAJAK SEKTOR PERBANKAN

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
The purpose of this research is to analyze the factors influencing earnings management, namely company size, leverage, and capital intensity ratio while using tax planning as the intervening variable.
BAGUS GALUNG RADITYO
doaj   +1 more source

Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]

open access: yes, 2015
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
core  

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Economic and Environmental Tradeoffs in Cultivating Short Food Supply Chains With Urban Indoor Agriculture

open access: yesAgribusiness, EarlyView.
ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong   +2 more
wiley   +1 more source

In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment [PDF]

open access: yes
The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and ...
Michael Smart, Qing Hong
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

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