Results 131 to 140 of about 261,534 (260)

Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency

Jurnal Akuntansi
This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024.
Indah Masri, Amelia Oktrivina, Tryas Chasbiandani   +2 more
doaj   +1 more source

Integrating Income Tax and National Insurance: an interim report [PDF]

Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration
Glen Loutzenhiser, Stuart Adam
core  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Balancing innovation and integrity: AI in tax administration and taxpayer rights

Humanities & Social Sciences Communications
Artificial intelligence (AI) is transforming tax administration by improving efficiency, compliance, and decision-making. However, this shift raises critical concerns about transparency, accountability, and taxpayer rights.
Evgeny Guglyuvatyy
doaj   +1 more source

Advancing Corporate Tax Transparency

Multinational enterprises have risen to become dominant forces in the global economy, accompanied by a troubling trend of aggressive tax avoidance. In 2022 alone, an estimated $1 trillion in profits was shifted to tax havens by multinationals, amounting to 35% of all profits booked outside their headquarters countries (Alstadsæter et al., 2023 ...
Aliprandi, Giulia, Borders, Kane
openaire   +1 more source

Using data science as a community advocacy tool to promote equity in urban renewal programs: An analysis of Atlanta's Anti-Displacement Tax Fund

, 2017
Cities across the United States are undergoing great transformation and urban growth. Data and data analysis has become an essential element of urban planning as cities use data to plan land use and development. One great challenge is to use the tools of
Auerbach, Jeremy, Barton, Hayley, Blackburn, Christopher, Blunt, Takeria, Chaganti, Vishwamitra, Flores, Pamela, Ghai, Bhavya, Meng, Amanda, Zegura, Ellen   +8 more
core  

Following the Money 2012: How the 50 States Rate in Providing Online Access to Government Spending Data [PDF]

, 2012
Assesses states' progress in offering comprehensive, one-stop access to searchable and downloadable databases of government spending via transparency 2.0 Web sites, including searchability, user-friendliness, breadth of data, and features such as ...
Benjamin Davis, Phineas Baxandall, Ryan Pierannunzi   +2 more
core  

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]

, 2017
In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes, Meiirman Khassen, Ranjit Roy Ghatak, Rohit Joshi, Christian Muñoz Sánchez, Jayakrishna Kandasamy   +5 more
wiley   +1 more source