Results 1 to 10 of about 56,318 (260)
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.
Verani Carolina +2 more
doaj +2 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
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Contemporary Accounting Research, 2022 ABSTRACTWe examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms.
Brühne, Alissa I., Schanz, Deborah
exaly +4 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
Chunmei Xu, Yan Kong
doaj +2 more sources
TAX COMPLIANCE RISK AS AN ELEMENT OF THE TAX RISK MANAGEMENT CONCEPT IN AN ENTERPRISE
Baltic Journal of Economic StudiesResearch subject. Compliance risk in the tax sphere, which is relevant today and provides for a constant increase in the level of voluntary compliance by taxpayers with the requirements of tax legislation by identifying and prioritising the risks of loss
Olha Mashchenko, Anastasiia Khodus
doaj +2 more sources
A Survey of Tax Risk Detection Using Data Mining Techniques
EngineeringTax risk behavior causes serious loss of fiscal revenue, damages the country’s public infrastructure, and disturbs the market economic order of fair competition.
Qinghua Zheng +5 more
doaj +3 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
The Effect of Tax Risk on Tax Avoidance [PDF]
Jurnal Keuangan dan Perbankan, 2021 This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk.
Mangoting, Yenni +4 more
openaire +2 more sources
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