Results 1 to 10 of about 54,596 (144)
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different ...
Verani Carolina +2 more
openaire +3 more sources
The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs. [PDF]
Schmalenbach Z Betriebswirtsch Forsch, 2021 AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions.
Eberhartinger E, Zieser M.
europepmc +8 more sources
Random forest model in tax risk identification of real estate enterprise income tax. [PDF]
PLoS OneThe text describes improvements made to the random forest model to enhance its distinctiveness in addressing tax risks within the real estate industry, thereby tackling issues related to tax losses. Firstly, the paper introduces the potential application
Xu C, Kong Y.
europepmc +2 more sources
Vestnik of the Plekhanov Russian University of Economics, 2018 Lately we have seen changes in organization of auditors’ work. Focus is made on the complex analysis of finance and business work of the person being audited and, consequently on rejection of total checking and passing-over to checking based on risk criteria. As a rule the major part of finance and business operations conducted by tax-payer lead to tax
Elvira I. Bakhtigozina
openaire +4 more sources
Disclosure of tax risk in financial statements: The case of banks in the Republic of Serbia [PDF]
Bankarstvo, 2021 An increasing number of companies has been paying attention to tax risk in the last decade. Tax risk may arise as a result of unintentional employee mistakes when calculating tax burden, but also as a result of implementation of risky tax avoidance ...
Vržina Stefan
doaj +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 The focus of tax reforms in Ukraine, the development of partnerships between payers and supervisors requires new approaches to tax control. The current state of the functioning of the tax control system in Ukraine shows the necessity and at the same ...
M. I. Krupka +4 more
doaj +1 more source
Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?
Keberlanjutan, 2022 This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance.
Januardi Januardi +2 more
doaj +1 more source
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. G., Klonitskaya, A. Yu.
openaire +1 more source
Cost Of Capital, Corporate Tax Plannings, And Corporate Social Responsibility Disclosure
Jurnal Akuntansi, 2022 This study aims to determine the effect of tax management activities on the cost of capital and the role of social responsibility disclosure in moderating its impact.
Adhitya J. Purwaka, Amrie Firmansyah, Resi A. Qadri, Agung Dinarjito, Zef Arfiansyah
doaj +1 more source
Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2020 Objective: The aim of this study was to provide a model for tax risk measurment in the first step, and to examine the impact of tax risk and social responsibility as well as their interactive effect on the value of companies accepted in the Iranian ...
Jamal Barzegari Khanaghah (Ph.D) +2 more
doaj +1 more source