Results 11 to 20 of about 35,967 (305)
Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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Tax risks within the tax control system [PDF]
Scientific Bulletin of Odessa National Economic University, 2022 Метою статті є визначення сутності податкових ризиків, виявлення причин їх виникнення та наслідків, розробка шляхів управління такими ризиками з метою їх мінімізації.
Oksana Artyukh +2 more
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Internal Auditing, Tax Risks and Tax Risk Management [PDF]
, 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.
Κοκοβίδης Αλέξανδρος +1 more
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Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Contemporary Accounting Research, 2022 ABSTRACTWe examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms.
Brühne, Alissa I., Schanz, Deborah
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The Rent Taxation Concept for Solid Minerals Extraction and Recovery [PDF]
Финансовый журнал, 2023 The article considers the conceptual approaches to the taxation of natural resource use. The purpose of the article is to identify the governmental tax risks in the implementation of various scenarios of mining rent withdrawal and to substantiate the ...
Sergey D. Shatalov +3 more
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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
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The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs [PDF]
SSRN Electronic Journal, 2020 AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions.
Eva Eberhartinger, Maximilian Zieser
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Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 This study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks. The relationship between tax risks and cash holdings of the companies can be explained by precautionary motive for cash ...
Kamran Pakizeh +2 more
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Taxes and International Risk Sharing [PDF]
SSRN Electronic Journal, 2014 We examine the extent to which differences in international tax rates may account for the small correlations of per capita consumption fluctuations across countries. Theory implies a close relationship between relative consumption growth, and consumption and capital income tax rate differentials. We find strong empirical evidence for this relationship.
Epstein, Brendan +2 more
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The Regional Tax Security Mechanism Based on Reduction of Tax Risks and Use of Information Technologies [PDF]
SHS Web of Conferences, 2019 In today’s world taxes tend to be not only a tool for ensuring and maintaining economic and financial security, but also a source of possible threats and risks which may result in reduction of tax potential and budgetary imbalances between the central ...
Popova L.V. +3 more
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