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corporate tax avoidance

The Non-Linear Relationship Between CEO Compensation Incentives And Corporate Tax Avoidance

The Non-Linear Relationship Between CEO Compensation Incentives And Corporate Tax Avoidance

... and tax avoidance; one being an incentive alignment effect, and the other being a risk- reducing ...and corporate tax avoidance because CEO’s own stake of the additional value due to ...

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International corporate tax avoidance and domestic government health expenditure

International corporate tax avoidance and domestic government health expenditure

... international corporate tax avoidance with domestic government health ...As tax avoidance tends to be hidden, indirect methods have evolved to estimate its mag- ...

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The impact of corporate tax avoidance on analyst coverage and forecasts

The impact of corporate tax avoidance on analyst coverage and forecasts

... Recent tax research ...of corporate tax avoidance, namely, unrecog- nized tax benefits (hereafter, ...for tax reserves for uncertain tax posi- tions, which might or might ...

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Measures of Corporate Tax Avoidance: Empirical Evidence from an Emerging Economy

Measures of Corporate Tax Avoidance: Empirical Evidence from an Emerging Economy

... of corporate tax avoidance with the proposed measure to see if it is statistically and significantly different from the established ...conforming tax avoidance which has remained ...

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The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting

The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting

... This press coverage is important because public perception matters to legislators on Capitol Hill and the public is becoming increasingly aware of the corporate tax avoidance issue. In fact, there is ...

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Does Corporate Tax Avoidance Influence Firm Leverage of Vietnamese Listed Companies?

Does Corporate Tax Avoidance Influence Firm Leverage of Vietnamese Listed Companies?

... Corporate tax avoidance is defined by reducing taxes for any particular pur- pose, extending from the gracious remission of taxes expense arising from inconsistent customs for financial ...between ...

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Shareholder’s Political Motives and Corporate Tax Avoidance

Shareholder’s Political Motives and Corporate Tax Avoidance

... put, tax evasion is a general term for the efforts of individuals, firms, trusts and other entities in evading the payment of taxes through illegal means; while tax avoidance is described as the ...

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The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System

The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System

... of corporate tax avoidance literature is vast and the topic has been extensively studied by academics in the disciplines of accounting, finance, economics and ...explicit tax, yet not implicit ...

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The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea

The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea

... includes tax noncompliance and legal tax ...in tax-beneficial bonds are well-known and do not create distinct advantages in minimizing tax payments, it is difficult to say that tax ...

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Effect of the Trusted Taxpayer Designation on Corporate Tax Avoidance Behavior: Evidence from Korea

Effect of the Trusted Taxpayer Designation on Corporate Tax Avoidance Behavior: Evidence from Korea

... encourage tax compliance among business firms, many countries have relied on the tax policy which emphasises on the punitive approach rather than a rewarding approach, as a ...that tax authorities ...

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Transfer Pricing As A Vehicle In Corporate Tax Avoidance

Transfer Pricing As A Vehicle In Corporate Tax Avoidance

... between tax avoidance and tax ...collect tax revenues when these tactics are ...intentional tax evasions or tax avoidance through loopholes in the tax ...of ...

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The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance

The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance

... high corporate tax avoidance group and low corporate tax avoidance group and tabulate the results in Table ...high corporate tax avoidance group, firms size ...

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Tax Avoidance, Property Rights and Audit Fees

Tax Avoidance, Property Rights and Audit Fees

... of tax avoidance may have more serious agency ...income tax costs is complex, the recognition of in- come tax-related accruals need to use professional judgments, increasing the in- formation ...

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Is Foreign Direct Investment  Effective From The Perspective Of Tax Avoidance? An Analysis Of Tax Avoidance Through The International Transfer Pricing Behaviors Of Korean Corporations

Is Foreign Direct Investment Effective From The Perspective Of Tax Avoidance? An Analysis Of Tax Avoidance Through The International Transfer Pricing Behaviors Of Korean Corporations

... out tax avoidance through ...and corporate tax ...of tax strategies (investment tax credits, tax cuts) applicable to the various countries in which they have expanded ...

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The Relationship between State Ownership and Tax Avoidance Level: Empirical Evidence from Vietnamese Firms

The Relationship between State Ownership and Tax Avoidance Level: Empirical Evidence from Vietnamese Firms

... and corporate tax avoidance behavior is an important ...the tax avoidance on the different perspectives such as Mahenthrian and Kasipillai (2012), Chan et ...and tax ...

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Tax Avoidance, Corporate Governance and Firm Value in The Digital Era

Tax Avoidance, Corporate Governance and Firm Value in The Digital Era

... the corporate tax avoidance pursued by companies have been considered as value-enhancement activities by reducing the income to be paid out as corporate tax to ...the tax ...

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Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting

Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting

... For example, the implementation and integration of technology platforms and processes are already having an impact on corporate tax avoidance practices and tax liabilit[r] ...

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Is the Deduction of Interest on Acquisition Loans Possible? New Developments in LBO Acquisition Structuring in the Netherlands and Switzerland

Is the Deduction of Interest on Acquisition Loans Possible? New Developments in LBO Acquisition Structuring in the Netherlands and Switzerland

... and tax authorities is with regard to the deductibility of interest payments in an LBO ...the tax authorities will be made visible and compared with the position of ...

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Tax driven Bunching of Housing Market Transactions: The case of Hong Kong

Tax driven Bunching of Housing Market Transactions: The case of Hong Kong

... transaction tax known as “stamp duty” (SD) is imposed on property ...collect tax from those property ...less tax-sensitive and more capable of paying the ...the tax rate increases smoothly, ...

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The Relationship between Tax Avoidance and Bank Costs of Debt Case Study: Accepted Companies in Tehran Stock Exchange

The Relationship between Tax Avoidance and Bank Costs of Debt Case Study: Accepted Companies in Tehran Stock Exchange

... between tax avoidance and costs of debt of accepted companies in Tehran Stock ...by Tax Affairs Organization, Financial managers of companies, banks, universities, higher education centers, ...

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