Results 51 to 60 of about 975,926 (207)

Pengaruh tax avoidance, tax reporting aggressiveness, dan tax risk terhadap risiko perusahaan

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2022
This study aims to analyze the effect of tax avoidance, tax reporting aggressiveness, tax risk on corporate risk as proxied by the volatility of stock returns with institutional ownership as moderating. Manufacturing companies become the population with a sample selection technique, namely purposive sampling.
Reyka Martina Gita Warastri, Diah Hari Suryaningrum   +1 more
openaire   +1 more source

TAX COMPLIANCE RISK AS AN ELEMENT OF THE TAX RISK MANAGEMENT CONCEPT IN AN ENTERPRISE

Baltic Journal of Economic Studies
Research 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   +1 more source

Internal Auditing, Tax Risks and Tax Risk Management

, 2022
Η διπλωματική εργασία αναλύει τη σημασία της διαχείρισης των φορολογικών ρίσκων και της ανάγκης για συμπερίληψη στην εταιρική διακυβέρνηση τμημάτων φορολογικής συμμόρφωσης ή διαχείρισης φορολογικού κινδύνου ώστε να λαμβάνονται εγκαίρως μέτρα αντιμετώπισης ενδεχόμενων φορολογικών κινδύνων κατά την κατάστρωση επιχειρηματικών σχεδίων.
openaire   +1 more source

Corporate tax avoidance and firm risk: What role does firm performance play? [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Can firm performance moderate the relationship between tax avoidance and firm risk in the French context? Motivation: Previous studies have investigated the impact of tax avoidance on corporate risk, yet consensus remains elusive ...
Fatma Bougacha, Mouna Guedrib
doaj   +1 more source

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
Value added tax is an indirect tax, calculated on value added tax incurred by taxable persons registered for VAT purposes and borne by final consumers. At the end of each month, the deductible tax is offset by the tax collected.
CIUMAG MARIN, CIUMAG ANCA
doaj  

THE TAX COMPLIANCE RISK FOR BANK PAYMENT TRANSACTIONS IN THE TAX ADMINISTRATION CONTEXT IN VIETNAM

Manajemen dan Bisnis, 2018
The article provides the reference on tax compliance risk for bank transactions payments by businesses in the context of developing countries such as Vietnam, as tax departments are gradually modernizing the tax administration, the use of taxpayer data ...
Dung Tien Vo
doaj   +1 more source

Taxation and Rotation Age under Stochastic Forest Stand Value [PDF]

The paper uses both the single rotation and ongoing rotation framework to study the impact of yield tax, lump-sum tax, cash flow tax and tax on interest rate earnings on the privately optimal rotation period when forest value growth is stochastic and ...
Erkki Koskela, Luis H. R. Alvarez
core  

Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation [PDF]

, 2014
In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income.
Brooks, John R.
core   +1 more source

Moral Constraints and the Evasion of Income Tax [PDF]

This paper re-examines the individual income tax evasion decision in the simple framework introduced by Allingham and Sandmo (1972), where the individual taxpayer decides how much of his income is invested in a safe asset (reported income) and in a risky
Ralph-C Bayer
core   +3 more sources

Optimal Taxation of Risky Human Capital [PDF]

In a model with ex-ante homogenous households, earnings risk and a general earnings function, we derive the optimal linear labor tax rate and optimal linear education subsidies.
Bas Jacobs, Dirk Schindler, Hongyan Yang
core