Results 11 to 20 of about 56,318 (260)
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
The effect of tax avoidance and tax risk on firm risk
The Indonesian Accounting Review, 2022 This study aims to determine whether tax avoidance and tax risk have an influence on firm risk. This study uses data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The results of this study show that tax avoidance and tax risk have a positive effect on firm risk. The
Andrie Yuwono, Elia Mustikasari
openaire +2 more sources
Tax risk management in multinational banks: A view from Serbia [PDF]
Bankarstvo, 2023 Considering the significant cross-national differences between tax systems, multinational banks are facing a challenge to secure compliance with the tax regulation of each country.
Vržina Stefan
doaj +1 more source
Risk Assessment of the Corporate Tax Policies [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study by measuring tax risk based on uncertainty approach, the relationship between tax avoidance and tax risk was investigated by applying data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax
MohammadAli Sari +2 more
doaj +3 more sources
The Effect of Tax Avoidance and Tax Risk on Corporate Risk [PDF]
Jurnal Keuangan dan Perbankan, 2018 Tax avoidance could increase the corporate risk for several reasons. First, tax avoidance increases the uncertainty of future corporate tax payments, second, the tax avoidance rate could serve as a leading indicator of the company's investment risk. We examined tax avoidance and tax risk on corporate risk. Corporate risk is uncertainty about the future
Amrie Firmansyah, Rizka Muliana
openaire +2 more sources
Designing a Tax Risk Assessment Model and Its Effect on the Value of Companies Listed on the Iranian Capital Market [PDF]
تحقیقات مالی, 2020 Objective: This study is primarily aimed at designing a tax risk assessment model for companies listed on the Tehran Stock Exchange. This research is also aimed at investigating the impact of corporate tax risk on capital asset pricing models and ...
Jamal Barzegari Khanaghah +1 more
doaj +1 more source
Creative Accounting: Viewed from Risk and Sharia Compliance Perspective
Journal of Islamic Economic Laws, 2023 A company with a corporate form resulting from the industrial revolution raises a principal and agent relationship. The separation between the company's owner and the people who run the company makes accounting needs more crucial.
Muhammad Noor, S Sopian
doaj +1 more source
Accounting and analysis tools in ensuring the tax security of organisations
Вестник Воронежского государственного университета: Серия экономика и управление, 2023 Subject. The article focuses on tax security as a key functional component of economic security of organisations and a subject for accounting and economic analysis. Objectives.
Olga. M. Kuprushina +2 more
doaj +1 more source