Results 141 to 150 of about 35,967 (305)
Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
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Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies
Riset Akuntansi dan Keuangan IndonesiaThis study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies.
Ilham Nuryana Fatchan +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Tax implications of transfer pricing on supply chain management
, 2011 Includes bibliographical references (leaves 114-120).Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need
Eich, Bettina
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Tax audits: definition and methods.
Хабаршысы. Экономика сериясы, 2016 The article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting.
M. G. B. K. Baydauletov Akylbayeva
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Tax Credits and Health Insurance for the Self-Employed
, 2007 This paper will look at how tax credits can help increase the affordability of health insurance among the self-employed in this country. Two of the problems involving health insurance are having enough and being able to afford it.
Buchalski, Adam
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Tax Avoidance and Corporate Risk in Indonesia: The Role of Tax Risk and Executive Characteristics
Jurnal Akuntansi AKUNESAThis study aims to examine the impact of tax avoidance on corporate risk, utilizing tax risk and executive characteristics as moderating factors. Those in executive positions are perceived to exert influence over their decisions, including those pertaining to the avoidance of taxes, which could be considered a risky decision.
Verani Carolina +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
, 2020 Khodakivska L. O., Hrybovska Y. M. Tax risks in planning audits. Materials of the international scientific-practical conference «Topical problems of accounting and audit in today». Kyiv: NATIONAL AVIATION UNIVERSITY, 2020. P.
Ходаківська, Лілія Олександрівна +1 more
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