Results 31 to 40 of about 1,140,491 (182)
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency
Jurnal AkuntansiThis research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance.
Suci Nasehati Sunaningsih +4 more
doaj +1 more source
Financial and Tax Accounting: Transparency and “Truth” [PDF]
, 2008 In the USA there have been calls for greater conformity between the rules producing tax accounts and those used for financial reporting purposes. A number of benefits are claimed for this so-called “book-tax conformity”, including reduced compliance costs and better opportunities for monitoring.
openaire +2 more sources
An investigation into whether the South African and Mauritian preferential holding company regimes may undermine fiscal transparency [PDF]
, 2014 Includes bibliographical references.Investor interest in the untapped growth offered by the African continent is increasing dramatically. The South African Headquarter Company and the Mauritian Global Business Licence regimes, offer the most expansive ...
Russell, Bruce
core +1 more source
Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility
Jurnal Dinamika Akuntansi, 2019 Not all CSR is based on firm’s ethical principle in running business. Occasionally, CSR is done to cover the opportunistic behavior of a firm, acting for its own interest.
Yenni Mangoting +3 more
doaj +1 more source
Financial Law Review, 2021 The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also
Elena Vyacheslavovna Pokachalova +2 more
doaj +1 more source
Automatic exchange of financial information from the perspective of tax fairness and transparency
JPPI (Jurnal Penelitian Pendidikan Indonesia)Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these ...
Isnaini Isnaini +2 more
doaj +1 more source
Corporate Tax Havens and Transparency [PDF]
SSRN Electronic Journal, 2015 We investigate shareholders’ reactions to the increased transparency of corporate tax haven activities in a hand-collected subsidiary data set covering 17,331 publicly listed firms in 52 countries. An increase in transparency through the staggered signing of bilateral tax information exchange agreements (TIEAs) between home countries and tax havens is ...
Bennedsen, Morten, Zeume, Stefan
openaire +3 more sources
Путеводитель предпринимателя, 2020 The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
doaj +1 more source
, 2020 Tax compliance seems to be a growing problem in United States of America. To further understand the phenomenon of tax compliance, this quantitative cross-sectional study was conducted with taxpayers in the Northeast region.
Okwara, Christian Chinedum.
core
Tax transparency can work for companies if they do it right [PDF]
, 2015 The Tax Transparency Package released by the European Commission last week comes amid global moves by the G20 and others to make it more difficult for companies to avoid paying their fair share of tax.\ud \ud But as serious information sharing plans are ...
Sadiq, Kerrie
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