Results 271 to 280 of about 35,967 (305)

Tax Risk and the Use of Tax－Saving Cash

THE KOREAN TAX ASSOCIATION, 2023
This study analyzes how the level of perceived tax risk affects a company's decision on whether to use corporate tax savings for investment or retain them as cash. While many previous studies have examined the determinants of tax avoidance, little attention has been given to how companies utilize the cash obtained through tax avoidance. Therefore, this
Won-Wook Choi, Sun-Ae Cho
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Tax Department Design, Tax Planning, and Tax Risk

Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...
Harald Johannes Amberger, Henning Giese, Reinald Koch, Lukas Ortner   +3 more
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Risk, trust, tax

2022
Greenhouse gas (GHG) emission taxation is considered to be an efficient and comparatively easy to implement climate mitigation policy. Which mechanisms constitute the acceptance of these taxes in the general public, making them viable for governments to be realized effectively?
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Taxes and Risk Sharing.

The Accounting Review, 1985
Abstract ABSTRACT: Models that characterize Pareto-efficient sharing of joint venture profits or constrained Pareto-efficient sharing of income in principal-agent contracting problems have ignored tax considerations. We extend the theory by showing that the effect of taxes on optimal contracting (both in the face of and in the absence
John C. Fellingham, Mark A. Wolfson
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Minimization of tax risks

Экономика и предпринимательство, 2020
Данная статья посвящена минимизации налоговых рисков в организации, где были изучены теоретические и практические аспекты оценки налоговых рисков и способы снижения возникновения налоговых рисков. Результаты оценки могут быть использованы в процессах управления по снижению налоговых рисков в предпринимательской деятельности в организации.
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The Psychology of Risk and Taxes

AIMR Conference Proceedings, 1999
M y accountant told me about a client who came to him following a very profitable real estate transaction. "Congratulations," said the accountant, "you made a million dollars." "Thank you very much," said the client sarcastically, "I made a million and a half dollars before I stepped into your office." This client, like many people, sees her advisor as
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The Effect of Tax Avoidance and Tax Risk on Future Tax Rate Volatility and Firm Risk

Korean Journal of Taxation Research, 2021
Jong Kwon Ko, Do Young Kim
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The impact of tax consulting on reducing tax risks

ACCOUNTING AND CONTROL
The paper highlights tax consulting as an effective instrument for managing organizations’ tax risks in current business conditions. It details mechanisms for detecting, analyzing, and preventing violations through advisory support; emphasizes how professional consulting improves transparency and legal compliance; and notes that qualified assistance ...
Vadim V. Khlybov, Egor A. Stratiy, Yulia N. Shol   +2 more
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Aggressive Tax Planning and Tax Risk Management

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2016
Tax risk management is increasingly occupying the interest of not only the tax authorities but also tax managers in companies. With increased scrutiny in the wake of recent high-profile tax cases, the issue will gain prominence. This article discusses some of the matters relevant to tax risk management.
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Tax risks control and sustainable development: evidence from China

Meditari Accountancy Research, 2021
Wanyi Chen
exaly