Results 1 to 10 of about 27,044 (163)
Tax Risks and Tax Planning [PDF]
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, Klonitskaya A.
exaly +3 more sources
Future Business Journal, 2023 This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks, specifically focusing on the income tax system in a developing country.
Raghda Abdellatif Abdelkhalik Elsayed
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
Cogent Business & ManagementThe primary aim of this study is to examine the moderating effect of corporate tax risks on the relationship between tax savings and firm value. A quantitative approach is utilized in this study.
Eko Suwardi +3 more
doaj +3 more sources
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
THE POTENTIAL FOR ENSURING FOOD SECURITY IN UKRAINE IN THE CONTEXT OF THE ONGOING MILITARY CONFLICT
Baltic Journal of Economic Studies, 2023 The subject of the research is the study of Ukraine's food security and the potential for improving it. Methodology. The article uses general scientific and specific methods of economic research: the method of content analysis (when processing scientific
Anna Podsokha +2 more
doaj +1 more source
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 +2 more sources
Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status [PDF]
Финансовый журнал, 2021 The issue of “business fragmentation” has been relevant in Russia for over ten years. Business striving to ensure competitiveness makes it necessary to look for mechanisms to reduce the tax burden, applying special tax regimes or preferential tax ...
Olga A. Sinenko, Timofey P. Mitrofanov
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
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