Tax haven as a method for tax optimization in holding structures by Joanna Toborek- Mazur

“…In the paper, the author presents a tax haven as a way to reduce the tax burden of every international corporation, regardless of the industry. …”
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Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey by Elyasa Aksoy

“…The effects of regional differences in corporate income tax reduction rates on employment have been empirically demonstrated. …”
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The significance of tax revenues on the volume of the government budget deficit by Janković Gordan

“…It arises in a situation where a negative gap between public revenues and expenditures appears every year for a long period of time. The so-called tax revenues have a huge importance in the public revenues of the budgets of modern states. …”
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Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia by Helena Blažić, Dženeta Bašagić

“…The paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). …”
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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

“…This study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. …”
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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

“…Research shows that the tax system and tax requirements can have a significant impact on GDP, and improving tax revenue can contribute to economic growth. …”
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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoilova

“…The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. …”
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ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE by N. A. Poponova, T. I. Minina

“…Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. …”
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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

“…The combined GLS results (Wald Chi squares) indicates that gender diversity (ꞵ=0.0140; P<0.05) has a statistically significant impact on tax compliance. Majority of the respondents subscribed to the idea that having adequate women with knowledge, experience and pedigree will promote the positive tax compliance of listed firms in Nigeria. …”
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Anticipated Reductions in Tax Rates and Earning Management of Listed Companies: Evidence from China by Mo Bai, Dandan Song, Helin Li

“…The effects of tax rate changes on corporations’ earning management are not fully understood. …”
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The Relationships between ESG Responsibility, Earnings Management, and Tax Aggressiveness: Evidence of the Halo Effect from Indonesia by Erni Ekawati

“…Firms entering into REM have significantly higher ESG scores. REM has a negative effect while ESG scores have a positive effect on tax aggressiveness. …”
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Thin Capitalization Rules in EU Member States by Tatjana Ðukić

“…Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. …”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The findings reveal that the marginal tax rate, effective tax rate and the average tax rate have strong positive and significant effects on return on asset. …”
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Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022) by Conidia Asih Prastiwi, Ajeng Luthfiyatul Farida

“…The results show that leverage and financial distress have no significant effect on ARL, indicating that these factors do not directly affect the time taken to complete the audit process for companies in the basic materials sector. …”
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Impact of Monetary Policy on the Level of Economic Inequality in the United States by M. L. Dorofeev

“…Overcoming the consequences of the financial crises of the 21st century every time forces monetary regulators to implement increasingly radical measures in order to save the economy by injecting enormous amounts of liquidity into the market to buy out bad corporate debts as well as government debt securities. …”
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Identification of vulnerable zones of the formation of region’s public finances under sanctions restrictions by P. A. Ivanov

“…According to the results of the analysis of the main tax revenues of the consolidated budget of the republic, the zones most exposed to the risk of shortfall in income were identified: firstly, the high volatility of the dynamics of the corporate income tax compared to the personal income tax, and secondly, the decrease in the diversification of tax revenues on profit in the sectoral context, thirdly, the growth of the contribution to the volume of tax revenues of those types of economic activity that have the most favorable tax and investment regime (the need to improve the system of tax and investment preferences). …”
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Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises by Yu Liu, Linghui Kong, Yanhua Zhang

“…At the national policy level, there is limited room and effect for the reduction of the VAT rate, and more preferential tax relief policies should be given directly, not limited to VAT, but can be extended to corporate income tax. …”
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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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Clustering Tingkat Risiko Klasifikasi Lapangan Usaha (KLU) Menggunakan Metode K-Means by Jessica Rahmawati Nugroho, Yoyon K Suprapto, Eko Setijadi

“…Corporate taxpayers as one of the largest source of revenue, based on their business sector have a dominant contribution to state revenues. …”
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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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