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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
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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
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Journal of Economic and Financial Sciences, 2016 The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth.
Nadea le Roux, Anculien Schoeman
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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
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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
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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
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Issues of Fairness in Taxing Corporate Profit
LSE Public Policy Review, 2022 Any assessment of the ‘fairness’ of a tax requires making inter-personal comparisons. In the case of a tax on corporate profit, these require looking through the company to investigate the incidence of the tax – which individuals are worse off as a ...
Michael Devereux, John Vella
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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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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
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Lessons from history predicting a possible tax revolt in South Africa
De Jure, 2021 South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens burdened by their economic living
Hanneke du Preez, Keamogetswe Molebalwa
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