Results 11 to 20 of about 261,534 (260)
Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review
Lentera Hukum, 2020 Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government.
Yudi Yasmin Wijaya +3 more
doaj +1 more source
The impact of budget transparency on tax compliance [PDF]
E3S Web of Conferences, 2021 The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds.
Zvereva Tatyana +4 more
doaj +1 more source
The Effect of Board Characteristics and Company Size on Tax Transparency [PDF]
پژوهشهای تجربی حسابداریThe purpose of this research is to investigate the effect of board characteristics and company size on tax transparency. Tax transparency means properly measuring, presenting and disclosing the amount of tax in the financial statements. Tax transparency,
Azadeh Maddahi
doaj +1 more source
Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State
Journal of Accounting Research, Organization and Economics, 2021 Objective – The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State.
Paul Matudi Bako
doaj +1 more source
Tax relief and partnership pensions [PDF]
, 1998 Government support of private (occupational and personal) pensions through tax relief is an important element in the UK’s retirement income system. However, the current tax relief system is regressive, lacks transparency and is difficult to control. This
Julian Le Grand, Phil Agulnik
core +3 more sources
Transparency, Tax Pressure, and Access to Finance [PDF]
Review of Finance, 2012 Abstract More transparent firms enjoy better access to finance, and also enable closer scrutiny by tax authorities and thus face a heavier tax burden, insofar as they are required to report the same data to tax authorities and investors (book-tax conformity).
ELLUL, Andrew +3 more
openaire +4 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.
Oats, L, Tuck, P
openaire +2 more sources
Transparansi dan Nilai Perusahaan: Efek Mediasi Penghindaran Pajak
Finansia, 2020 : This study aims to examine the effect of transparency on tax avoidance, transparency and tax avoidance on firm value, and the indirect effect of transparency on firm value mediated by tax avoidance.
Krismona Krismona, Ari Budi Kristanto
doaj +1 more source
Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax.
Amin Bolori +2 more
doaj +1 more source
Tax Aggressiveness and Corporate Transparency
The Accounting Review, 2018 ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan +2 more
openaire +1 more source