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

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

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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. …”
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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. …”
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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. …”
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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. …”
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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. …”
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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. …”
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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. …”
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