Results 41 to 50 of about 1,140,491 (182)

Determinants of tax avoidance: Related party transactions, foreign ownership, and tax disclosure

Review of Management, Accounting, and Business Studies
This study aims to examine the effect of related party transactions, foreign ownership, and tax disclosure on tax avoidance in multinational companies listed on the Indonesia Stock Exchange.
Nita Andriyani Budiman, Putri Bonita Handayani   +1 more
doaj   +1 more source

PENGARUH PEMAHAMAN PAJAK, KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN JASA KONSULTAN KONSTRUKSI DI KOTA TANJUNGPINANG

An-Nisbah: Jurnal Ekonomi Syariah, 2017
: Taxes are compulsory contributions to the state owed by individuals or entities who are forced by law - undnag, by not getting the rewards directly and used for state purposes utuk for - the welfare of the people.
Hendy Satria
doaj   +1 more source

The Transparency Tax [PDF]

, 2018
Transparency is critical to good governance, but it also imposes significant governance costs. Beyond a certain point, excess transparency acts as a kind of tax on the legal system.
Woods, Andrew K.
core   +3 more sources

UK NATIONAL REPORT: EATLP ANNUAL CONGRESS 2018 on Tax Transparency

, 2017
The report seeks to articulate the issues which arise in the context of tax transparency in the UK. Section 2 investigates the procurement of taxpayer information by HMRC and how it is used.
Daly, Stephen
core   +3 more sources

BEPS 13: CBCR – Country-by-Country Reporting

Studia Iuridica Lublinensia, 2018
In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to ...
Jadwiga Glumińska-Pawlic, Hanna Szarpak
doaj   +1 more source

Quality of accounting and tax information in Brazil

Revista Ambiente Contábil
Purpose: Analyze the economic, political, and technological factors influencing the production of accounting and tax information in municipalities. Methodology: Data were collected from the 200 largest Brazilian municipalities.
Maysa Alves Correa Silva, Cíntia Siqueira Araújo Soares, João Estevão Barbosa Neto   +2 more
doaj   +1 more source

Managing the effects of tax expenditures on the national budget [PDF]

Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue.
Swift, Zhicheng Li
core  

Fiscal policy, institutional quality and central bank transparency [PDF]

This paper examines the issues of institutional quality and central bank transparency through the interaction of monetary and fiscal policies. We have found that the effects of transparency and corruption on macroeconomic performance and volatility ...
Dai, Meixing, Sidiropoulos, Moïse, Spyromitros, Eleftherios   +2 more
core  

The role of budget transparency, tax knowledge and tax education in tax compliance: Evidence from salaried and self-employed taxpayers in Malaysia

Journal of Accounting and Investment
Research aims: The objective of this study is to investigate the impact of budget transparency, tax knowledge, and tax education on Tax Compliance (TC) among individual taxpayers in Malaysia.
Mohammed Saleh Al-Maghrebi, Mohd Rizal Palil   +1 more
doaj   +1 more source

PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI

Jurnal Analisis Bisnis Ekonomi, 2018
This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable.
Theresa Dina Tarida, Andrian Budi Prasetyo   +1 more
doaj   +1 more source