DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

“…This is being cɑrried out to reduce corporɑte tɑx liɑbility ɑnd increɑse profit for the yeɑr ɑvɑilɑble for ɑppropriɑtion into reserves ɑnd dividends. …”
Get full text

Corporate tax law: Does legal form neutrality make sense? by Reinald Koch, Dominika Langenmayr

Get full text

Corporate tax avoidance and firm performance: the moderating role of ownership concentration and board independence by Muhammad Shaukat Malik, Muhammad Irfan, Samavia Munir

Subjects: “…Corporate tax avoidance…”
Get full text

Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia by Helena Blažić, Dženeta Bašagić

Subjects: Get full text

Serbest Bölgelerde Vergi Uygulamalarının Yeni Düzenlemeler Çerçevesinde Değerlendirilmesi by Sevgi Sumerli Sarıgül, Betül Altay Topcu

Subjects: Get full text

Tax Policy in the COVID-19 Crisis by Sebastian Eichfelder, Jonathan Hoke

“…Abstract Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the competitiveness of Germany as a business location. …”
Get full text

TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION by Hugo Leonardo Menezes de Carvalho, Lucimar Antônio Cabral de Ávila

“…The results confirm the theoretical hypothesis that was tested: the countries in the sample with corporate tax governance practices presented lower levels of tax evasion, which is important empirical evidence of this relationship that has been postulated, but not yet verified by the literature. …”
Get full text

Country-by-Country Reporting: A Step Towards Unitary Taxation? by Miguel Viegas, António Dias

“…The results confirm a strong bias among the profits distribution towards countries with lower corporate tax rates. Likewise, they confirm the capacity of the Unitary Taxation to promote a fairer distribution of tax revenues. …”
Get full text

Dangerous Liaisons? by Norman L Jones

“…All this I suppose reflects our rather ambivalent relationship with the pharmaceutical industry that supports many professional and academic programs but clearly expects some returns in addition to corporate tax benefits. We are now dependent on the industry's financial backing for academic and professional meetings that have become so large that they require large and expensive venues. …”
Get full text

Impact of Indirect Taxes on Income Distribution by Şahin Karabulut

“…When the situation is examined in terms of taxes, it can be said that direct taxes such as income tax and corporate tax are more effective in the redistribution of income-wealth. …”
Get full text

Facilitating Smooth Post-School Transition for Learners with Specific Learning Needs: Policy and Curriculum Recommendations by Nettie Nobukosi Ndou-Chikwena

“…The research reveals a multifaceted approach to enhancing educational and transitional support for the learners, highlighting critical areas for intervention: redesigning the curriculum to accommodate the diverse abilities and needs of the learners; developing a transition policy that is specifically designed to support individuals with special conditions in post-school settings; introducing corporate tax incentives for companies that create employment opportunities for individuals with special conditions and societal attitude transformation. …”
Get full text

Companies adjust tax payments to offset changes in publicly perceived impact on environment, social, and governance factors by Akihiro Okuyama, Shuichi Tsugawa, Chiaki Matsunaga, Shunsuke Managi

“…Abstract Corporate tax avoidance is a significant international issue, resulting in annual losses of USD 100–240 billion for governments globally. …”
Get full text

The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange f... by Seffi Aulia Dinda Pratiwi, Fauzan Fauzan

“…This research emphasizes the critical role of leverage in influencing tax avoidance practices and highlights the unique characteristics of the Indonesian energy sector that shape corporate tax behaviors. …”
Get full text

Transfer pricing reforms in the context of BEPS: challenges remain by S. S. Pyroha

“…The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates. …”
Get full text

Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…Jiang et al, (2023), in a research titled government social media and corporate tax avoidance showed that the higher the performance quality of government social media tax offices, the lower the degree of tax avoidance of local firms, which works by reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. …”
Get full text