Results 61 to 70 of about 261,534 (260)
Jurnal AkuntansiTaxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to
Fauziah Tiara Anggraini, Zul Azmi
doaj +1 more source
Public investment, distortionary taxes and monetary policy transparency [PDF]
In a two-period model with distortionay tax and public investment, we reexamine the interaction between monetary policy transparency and fiscal bias. We find that the optimal decisions of tax and public investment allow eliminating the effects of fiscal ...
Dai, Meixing, Sidiropoulos, Moïse
core +1 more source
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI [PDF]
, 2017 The purpose of this study is to examine whether corporate tax avoidance behavior affect firm value and agency cost in Indonesia. Further, this study conducted to find out whether information transparency moderating the relation between tax avoidance ...
LESTARI, Suci, SYAFRUDDIN, Muchamad
core
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Tax Secrecy and its Limitations: Is There a Balance?
Central European Public Administration Review, 2018 Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share.
Tereza Rogić Lugarić +1 more
doaj +1 more source
Corrupt Local Government as Resource Farmers: The Helping Hand and the Grabbing Hand [PDF]
We study the role of tax share and transparency of governance on growth and stagnation. A local government maximizes its private benefits using two activities.
Engin Dalgic, Ngo Van Long
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
The BEPS Influence on Tax Information Exchange
Studia Iuridica Lublinensia, 2018 None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
doaj +1 more source
TAX SYSTEMS IN WEST BALKANS COUNTRIES – BETWEEN SIMPLICITY AND EFFICIENCY [PDF]
There are two main features characterized every tax system: simplicity and efficiency. These features converge not necessarily with each other. The simplicity of a tax system is related and implies the simplicity of tax calculation.
Albana Hashorva, Engjell Pere
core
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source