Results 1 to 10 of about 9,125 (161)
Tax Evasion and Incomplete Tax Transparency [PDF]
Laws, 2018 This article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not
Noam Noked
exaly +4 more sources
Cogent Business and Management, 2023 Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax ...
Mo'Taz Al Zobi
exaly +3 more sources
Corporate tax avoidance: is tax transparency the solution? [PDF]
Accounting and Business Research, 2019 Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis.
Lynne Oats, Penelope Tuck
exaly +3 more sources
Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
doaj +2 more sources
Tax Transparency in Chile: A Fiscal Sociology Approach
Iberoamericana. América Latina - España - Portugal, 2016 La transparencia representa en la actualidad al mismo tiempo un valor y una exigencia: se le considera un valor en tanto refleja un imperativo fundamental del funcionamiento cotidiano de una entidad, impulsando y sustentando un conjunto de ...
Jorge Atria
doaj +4 more sources
South African Journal of Economic and Management Sciences, 2023 Background and aim: The study explores the correlation between environmental, social and governance (ESG) ratings and the extent of corporate tax transparency to investigate whether ESG ratings are indicative of transparent corporate tax practices.
Cara Thiart
doaj +1 more source
Political Stubbornness and Online Local Budget Transparency in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 Online local budget transparency (OLBT) has been recognized as an important feature of good governance. Accordingly, in this paper, OLBT is measured in all 128 cities and a sample of 100 municipalities in Croatia using several key local budget documents ...
Katarina Ott +2 more
doaj +1 more source
Impact of Transparency and Government Spending on Tax Ratio in ECOWAS Nations: Pre–COVID Era
Jurnal Administrasi Bisnis, 2023 Tax payment is a phenomenon of global significance irrespective of national differences, ideologies, and uniqueness. In this regard, government expenditure scrutiny and transparent reporting have emerged as an important development in social policy that ...
Ezekiel A. Adigbole +5 more
doaj +1 more source
Tax compliance in an EFD-enabled environment: Evidence from a developing economy [PDF]
Accounting and Financial Control, 2021 The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania.
Agnes Elson Malima +2 more
doaj +1 more source
URGENSI TRANSPARANSI INFORMASI DALAM PERLAWANAN PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : The Urgency of Information Transparency in Tax Avoidance. This study seeks to determine the role of information transparency to moderate tax avoidance to firm value.
Dewi Kusuma Wardani +1 more
doaj +1 more source