tax avoidance
A Study on Tax Avoidance and Anti-tax Avoidance of VIE Structure Corporate
... The Alibaba Group and the Tencent Group took turns to the peak of the Value of Asia listed company in 2016 year. In fact, the TMT industry developed well, and the McKinsey global institute reports said that 7-22% of the ...
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Essays on the Measurement of Corporate Tax Avoidance and the Effects of Tax Transparency
... of tax loss carry-forwards (TLCFs) for future firm ...deferred tax asset valuation allowance – a discretionary accounting judgment that increases net income based on estimated future tax benefit ...
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Book-Tax Difference、Earnings Management and Income Tax Avoidance
... income tax law, this paper explains the concept of book-tax-difference, discusses accounting- tax mode in China, and then analyzes the influencing factors of ...and tax regulations are combed ...
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Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria
... of tax avoidance and tax evasion on personal income tax administration in ...Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had ...
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Do Tax Directors Face Consequences from Tax Avoidance?
... of tax planning strategies available to managers, ranging from clearly legal transactions at one end to more aggressive strategies at the other end (Hanlon and Heitzman, ...with tax avoidance vary ...
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The Effect of Tax Reforms on the Association between Tax Avoidance and Ownership Structure
... 1. Tax avoidance is the legitimate minimizing of taxes, using methods approved by the tax ...view tax avoidance as a continuum of tax planning strategies that range from ...
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The influence of new enterprise income tax return on enterprise tax avoidance
... income tax in China, introduces the background and characteristics of the new enterprise income tax return, and demonstrates the necessity and feasibility of the ...the tax field, the paper analyzes ...
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The effects of tax avoidance on corporate value
... of tax avoidance on firm value is an experimental ...of tax avoidance on firm value in Palestine listed ...how tax avoidance affect firm ...
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Corporate Governance, Incentives, and Tax Avoidance
... of tax avoidance and no relation for low ...of tax avoidance that would otherwise occur when executives receive large stock option ...managers’ tax avoidance decisions, but only ...
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Corporate Tax Avoidance and Customer Satisfaction
... corporate tax policies and customer ...impact tax avoidance behavior, we have little understanding of how customers, possibly the most important stakeholders, influence corporate tax ...
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Determinant of Tax Avoidance on Manufacturing Companies
... of tax avoidance are one factor not achieve the target of tax revenue by the ...have tax avoidance, but the result is ...determinants tax avoidance on manufacturing ...
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CSR, Tax Avoidance, and Cost of Debt
... effective tax rates (ETRs). This evidence suggests that firms view tax payments and CSR activities as complements to addressing managements’ view of the firms’ obligations to society ...effective tax ...
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The Effect of Corporate Tax Avoidance on the Cost of Equity
... effective tax rates ( CETR) are associated with a lower cost of equity ...of tax avoidance (GAAP effective tax rate, Zimmerman (1983) current effective tax rate and the one-year measure ...
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Ownership Structure, Tax Avoidance and Firm Performance
... that tax avoidance acts as a variable that moderates the influence between institutional ownership and managerial ownership on firm ...that tax avoidance weakens the effect both between ...
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Tax Avoidance Strategies in (Probably) Loss-making
... the tax year when some affiliates run oper- ating ...a tax-efficient earnings management also under ...the tax year, and ensure zero taxable ...their tax-avoidance strategies and cannot ...
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Tax avoidance in New Zealand: in search of principles
... of tax the law ...and Tax Avoidance” (2001) 49 Canadian Tax Journal 1 Brian Arnold noted that the case represented the fundamental principle on which Canadian tax-avoidance law ...
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Corporate Tax Avoidance and High Powered Incentives
... for tax sheltering with little or no risk of penalties from the tax authority, increasing tax avoidance would create greater opportunities for managerial ...in tax sheltering ...for ...
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Shareholder’s Political Motives and Corporate Tax Avoidance
... and tax data that are important at explaining the relationships were ...corporate tax return data are very important in assessing corporate tax compliance ...while tax return data are obtained ...
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The burden of attention : CEO publicity and tax avoidance
... Table 6 reports the results. Panel A presents the results based on the SVI mean. Columns 1 and 2 report results with BTD1 as the dependent variable. The coefficients of SVI means are significantly positive in both ...
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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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