Results 31 to 40 of about 975,926 (207)
Conceptual foundations of tax risk of business entities [PDF]
Економіка та управління АПКThe article purpose of is to substantiate the conceptual foundations of the tax risk of business entities based on the essence definition. Based on the development of approaches to the interpretation of the «tax risk» concept by foreign scientists, a ...
Boyko S. +3 more
doaj +1 more source
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
core
The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash ...
Verani Carolina, O Oktavianti
doaj +1 more source
Frontiers in Psychology, 2022 The massive amount of information brought about by the era of big data has enormous potential value. In-depth discussion and analysis of solving the information asymmetry between tax collection and taxpayers are keys.
Xuan Zhao, Xuan Zhao
doaj +1 more source
Correlation Assessment of Tax System Risk and Profitability in the Russian Regions [PDF]
Экономика региона, 2015 The subject of the article is the risk, returnm and efficiency of the tax systems in the regions of the Russian Federation. Research methods: deflating GRP and tax revenues at regional level; calculating the standard deviations; G.
Marina Yuryevna Malkina +1 more
doaj +1 more source
Taxes, Default Risk, and Yield Spreads [PDF]
The Journal of Finance, 1985 ABSTRACTThis paper develops a model of bond prices and yield spreads that incorporates the effect of both taxes and differences in default probabilities. The tax loss consequences of default are recognized. Traditionally, tax‐free (municipal) bond yields have been viewed as linearly related to taxable yields with a slope coefficient equal to one minus ...
Maloney, Kevin J. +2 more
openaire +1 more source
Taxation, Risk, and Portfolio Choice: The Treatment of Returns to Risk Under a Normative Income Tax [PDF]
, 2013 Many articles in the legal and economic literature claim that a pure Haig-Simons income tax cannot effectively tax investment income. This is because an investor can use leverage to gross up her investments in risky assets such that the increased gain ...
Brooks, John R.
core +1 more source
The Determinant of Tax Litigation: Analysis Based on Resource-Based View Theory
Jurnal Ilmiah AkuntansiDespite the growing frequency, high costs, and substantial loss risk of tax litigation cases in Indonesia under the self-assessment system, empirical evidence remains limited and inconclusive regarding whether firms’ political connections improve tax ...
Naniek Noviari +2 more
doaj +1 more source
Tax risk management in the public control in order to ensure the tax security of the state
ПравоприменениеThe subject. The norms of Russian legislation governing risk management systems in the implementation of various types of public control.The purpose of the study is to confirm or refute the hypothesis that different types of public controls affect the ...
K. V. Maslov
doaj +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2020 This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah +2 more
doaj +1 more source