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The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
Complexity, 2022 Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance.
Gaoyi Lin +3 more
doaj +1 more source
ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION
Journal of Management Small and Medium Enterprises (SME's), 2023 The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and ...
Syifa Citra Nabela +3 more
doaj +1 more source
Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
doaj +1 more source
New evidence on taxes and portfolio choice [PDF]
, 2009 Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation – like
Alan, S +3 more
core +2 more sources
Forensic audit of public debt in the financial control system of Ukraine [PDF]
Accounting and Financial ControlForensic audit of public debt is an important tool for ensuring financial transparency and effective public finance management. In the context of Ukraine, given the difficult economic situation and high level of public debt, the use of forensic audit is ...
Hanna Filatova +2 more
doaj +1 more source
Countering Economic Crime in The Context of Globalization [PDF]
SHS Web of Conferences, 2021 Research background: The criminalization of public relations in the context of economic globalization is one of the hallmarks of modernity. The study of world, Russian and regional trends and patterns of economic crime and its conditionality by ...
Markina Svetlana +3 more
doaj +1 more source
BEPS ACTION PLAN 13: DEFINITION, BENEFIT, CHALLENGE, AND CHANGE [PDF]
Eurasia: Economics & Business, 2023 This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data.
Kumalasari K.P. +3 more
doaj
Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System [PDF]
Облік і фінанси, 2020 The special taxation mechanism is used in the Tax Code of Ukraine as a key term in defining a simplified system of taxation, accounting and reporting, but it remains unjustified in terms of theoretical construction and semantic origin.
Viktor Synchak
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Taxation and Democratization [PDF]
SSRN Electronic Journal, 2013 Summary Anecdotal evidence from pre-modern Europe and North America suggests that rulers are forced to become more democratic once they impose a significant fiscal burden on their citizens. One difficulty in testing this “taxation causes democratization” hypothesis empirically is the endogeneity of public revenues.
openaire +4 more sources
Contemporary economic development challenges of the industry in luhansk region [PDF]
SHS Web of Conferences, 2019 The modern Ukrainian economy is characterized by significant transformational processes that are accompanied by a transition from heavy industry to the agro-industrial sector.
Klius Yuliia +3 more
doaj +1 more source