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Year of publication
Subject
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Tax avoidance 7,200 Steuervermeidung 7,143 Theorie 1,715 Theory 1,708 Criminal tax law 1,649 Steuerstrafrecht 1,649 Steuerflucht 1,313 Cross-border tax evasion 1,309 Corporate taxation 1,294 Unternehmensbesteuerung 1,294 Steuermoral 1,221 Tax compliance 1,221 Steuererhebungsverfahren 1,029 Taxation procedure 1,029 Gewinnverlagerung 908 Income shifting 908 Multinationales Unternehmen 821 Transnational corporation 805 Internationales Steuerrecht 800 International tax law 782 tax avoidance 735 Einkommensteuer 657 Income tax 652 Welt 596 World 593 Corporate income tax 572 Körperschaftsteuer 571 OECD countries 493 OECD-Staaten 493 USA 491 United States 485 tax evasion 482 Steueroase 395 Tax haven 391 G20 countries 389 G20-Staaten 389 Steuerplanung 389 Tax planning 381 Tax evasion 380 Steuerpolitik 364
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Online availability
All
Free 3,510 Undetermined 2,081 CC license 157
Type of publication
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Book / Working Paper 4,392 Article 3,197 Journal 2 Other 2 Database 1
Type of publication (narrower categories)
All
Article in journal 2,771 Aufsatz in Zeitschrift 2,771 Graue Literatur 1,666 Non-commercial literature 1,666 Working Paper 1,490 Arbeitspapier 1,360 Aufsatz im Buch 252 Book section 252 Hochschulschrift 169 Amtsdruckschrift 152 Government document 152 Thesis 90 Collection of articles of several authors 82 Sammelwerk 82 Konferenzschrift 50 Aufsatzsammlung 48 Conference paper 42 Konferenzbeitrag 42 Article 41 research-article 37 Collection of articles written by one author 35 Sammlung 35 Conference proceedings 24 Bibliografie enthalten 11 Bibliography included 11 Amtliche Publikation 10 Research Report 10 Case study 8 Fallstudie 8 Bericht 7 Systematic review 6 Übersichtsarbeit 6 Bibliografie 5 Festschrift 5 Elektronischer Datenträger 4 Lehrbuch 4 Textbook 4 review 4 CD-ROM, DVD 3 Conference Paper 3
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Language
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English 7,084 German 226 Undetermined 189 Spanish 29 French 27 Russian 15 Italian 7 Polish 7 Portuguese 7 Hungarian 6 Dutch 5 Danish 4 Finnish 2 Lithuanian 2 Czech 1 Croatian 1 Norwegian 1 Slovak 1 Serbian 1 Swedish 1 Ukrainian 1 Chinese 1
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Author
All
Slemrod, Joel 107 Alm, James 83 McGee, Robert W. 75 Jacob, Martin 58 Alstadsæter, Annette 51 Spengel, Christoph 49 Kirchler, Erich 45 Torgler, Benno 41 Wu, Qiang 40 Johannesen, Niels 39 Goerke, Laszlo 38 Janský, Petr 37 Zucman, Gabriel 36 Rablen, Matthew D. 35 Dharmapala, Dhammika 31 Schindler, Dirk 31 Blaufus, Kay 30 Fuest, Clemens 30 Schneider, Friedrich 30 Desai, Mihir A. 29 Hasan, Iftekhar 29 Lejour, Arjan 29 Ohlsson, Henry 29 Chiarini, Bruno 28 Maydew, Edward L. 26 Piolatto, Amedeo 26 Shevlin, Terry 26 Hines, James R. 24 Richardson, Grant 24 Schjelderup, Guttorm 24 Waseem, Mazhar 24 Hebous, Shafik 23 De Simone, Lisa 22 Kopczuk, Wojciech 22 Langenmayr, Dominika 22 Wamser, Georg 22 Hundsdoerfer, Jochen 21 Keen, Michael 21 Stantcheva, Stefanie 21 Williams, Colin C. 21
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Institution
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OECD 354 National Bureau of Economic Research 114 International Monetary Fund (IMF) 63 International Monetary Fund 23 Nationalekonomiska Institutionen, Uppsala Universitet 14 CESifo 11 Internationale Vereinigung für Steuerrecht 9 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 Department of Economics, University of Victoria 8 Department of Economics, University of Pennsylvania 7 European Parliament / Directorate-General for Internal Policies of the Union 6 Gottfried Wilhelm Leibniz Universität Hannover 6 European Commission / Directorate-General for Taxation and Customs Union 5 Universität Mannheim 5 Verlag Dr. Kovač 5 C.E.P.R. Discussion Papers 4 Europäisches Parlament / Policy Department for Economic, Scientific and Quality of Life Policies 4 Saïd Business School, Oxford University 4 EY 3 Eberhard Karls Universität Tübingen 3 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 3 European Commission / Directorate-General for Economic and Financial Affairs 3 Institute for Fiscal Studies 3 Institutet för Näringslivsforskning (IFN) 3 International Growth Centre <London> 3 Organisation for Economic Co-operation and Development 3 Polski Instytut Ekonomiczny 3 Stiftung Familienunternehmen 3 USA / General Accounting Office 3 World Bank 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 arqus - Arbeitskreis Quantitative Steuerlehre 3 American Enterprise Institute 2 CEPS 2 Canadian Tax Foundation 2 Carleton University / Department of Economics 2 Deloitte 2 Department of Economics, McMaster University 2 Département de Sciences Économiques, Université de Montréal 2 Ekonomiska forskningsinstitutet <Stockholm> 2
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 207 CESifo working papers 143 OECD/G20 base erosion and profit shifting project 124 NBER working paper series 114 Journal of public economics 102 Working paper 94 NBER Working Paper 88 Working paper / National Bureau of Economic Research, Inc. 86 International tax and public finance 69 National tax journal 68 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 66 CESifo Working Paper 63 The accounting review : a publication of the American Accounting Association 63 CESifo Working Paper Series 59 Journal of economic psychology : research in economic psychology and behavioral economics 50 Journal of economic behavior & organization : JEBO 48 Advances in taxation 42 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 38 WU international taxation research paper series : research papers 38 Discussion paper 36 IMF Working Papers 36 Discussion papers / CEPR 34 Tulane University Economics working paper 31 Discussion paper / Centre for Economic Policy Research 30 Public finance review : PFR 29 Working paper / World Institute for Development Economics Research 29 Cogent business & management 28 Economics letters 28 Journal of international accounting auditing & taxation 25 Review of accounting studies 24 World tax journal : WTJ 24 Discussion paper series / IZA 23 Economic modelling 23 IMF working papers 22 Journal of accounting and public policy 21 ZEW discussion papers 21 Finance research letters 20 Journal of accounting & economics 20 Public finance 20 The journal of corporate finance : contracting, governance and organization 20
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Source
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ECONIS (ZBW) 7,121 RePEc 227 EconStor 185 Other ZBW resources 42 USB Cologne (EcoSocSci) 11 BASE 6 ArchiDok 2
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Showing 1 - 50 of 7,594
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CEOs' pre-career exposure to religion and corporate tax avoidance
Chen, Yu; Fu, Ruchunyi; Tang, Yi; Zhao, Xiaoping - 2025
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Endogeneity and the economic consequences of tax avoidance
Dyreng, Scott D.; Hills, Robert; Lewellen, Christina M.; … - 2025
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CEO early-life disaster experience and tax avoidance : Chinese evidence
Xi, Jianqun; Xiao, He - In: The international journal of accounting 60 (2025) 1, pp. 1-38
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Tax risk and cost of debt: the role of tax avoidance : evidence from the Iraqi stock market
Al-Refiay, Hussen Amran; Barrak, Jasim Idan; … - In: Risks : open access journal 13 (2025) 2, pp. 1-24
Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the cost of debt among companies listed on the Iraqi Stock...
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The unintended consequences of tax code complexity
Kastoryano, Stephen - 2025
This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...
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Tax office segmentation and tax avoidance in a developing economy
Hidayat, Agus - 2024
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Inheritance tax avoidance through the family firm
Micó-Millán, Isabel - 2024
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1893-1924
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Intended and unintended consequences of antiavoidance rules : evidence from Uganda
Bashir, Muhammad; Jamal, Usama; McNabb, Kyle; Waseem, Mazhar - 2024
Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization in developing economies. This paper evaluates the revenue and welfare consequences of a flagship tax avoidance rule that has been implemented in more than 45 countries to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015143996
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Transfer (mis)pricing of multinational enterprises : evidence from Finland
Viertola, Marika - 2024
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Behavioral responses to wealth taxation : evidence from a Norwegian reform
Iacono, Roberto; Smedsvik, Bård - 2024
How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage variation from the single-period municipal reform...
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Revenue losses from corporate tax avoidance : estimations from the UNUWIDER Government Revenue Dataset
Chiari, Alessandro - In: Review of development economics : an essential resource … 28 (2024) 2, pp. 600-629
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Corporate governance, tax avoidance and earnings management : family CEO vs non-family CEO managed companies in Indonesia
Itan, Iskandar; Zamri Ahmad; Setiana, Jaslin; … - In: Cogent business & management 11 (2024) 1, pp. 1-21
The study explores the impact of family versus non-family CEO management in Indonesian family companies on Corporate Governance (CG), Earnings Management (EM), and Tax Avoidance (TA). It examines if family-managed firms are more prone to EM than those with non-family CEOs, and considers TA as a...
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The effects of mandatory private disclosure on public disclosure : evidence from CbCR
Müller, Raphael; Voget, Johannes; Zental, Jan - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 533-571
We analyze the effect of increased mandatory private disclosure to fiscal authorities on voluntary public disclosure decisions. We exploit the introduction of Country-by-Country Reporting (CbCR), which requires large multinational corporations to report detailed geographic segment information to...
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Global minimum tax and profit shifting
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024
We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...
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Taxes and the investment of mutual funds : evidence from the German Investment Tax Reform
Koch, Reinald; Schön, Lena - 2024 - This version: January 2024
This study investigates the impact of dividend taxes on equity mutual fund investments, using the 2018 German Investment Tax Reform as a unique case study. This reform eliminated the foreign tax credit for German fund investors, thereby introducing a new tax planning channel for German equity...
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for heterogeneous multinationals to evaluate the effects of...
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
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Approaches to tax evasion : a bibliometric and mapping analysis of Web of Science indexed studies
Barbu, Liliana; Horobet, Alexandra; Belascu, Lucian; … - In: Journal of business economics and management 25 (2024) 1, pp. 1-20
The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among...
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Taxation of top incomes and tax avoidance
Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2024
This paper studies the aggregate and distributional effects of raising the top marginal income tax rate in the presence of tax avoidance. To this end, we develop a quantitative macroeconomic model with heterogeneous agents and occupational choice in which entrepreneurs can avoid taxes in two...
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Firms' willingness to pay local business tax : the impact of trust and public goods
Giese, Henning; Heinemann-Heile, Vanessa - 2024
This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...
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The effect of tax avoidance and tax evasion on the performance of South African economy
Mvunabandi, Jean Damascene; Nomala, Bomi; Marimuthu, Ferina - In: International journal of economics and financial issues … 14 (2024) 1, pp. 52-63
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The effect of firm size on the relationship between tax avoidance and cash holdings
Al Rubaye, Ammar Razzaq Neamah; Foroghi, Daruosh; … - In: Montenegrin journal of economics 20 (2024) 1, pp. 165-174
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Economic effects of tax avoidance and compliance
Geest, Jesse van der - 2024
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Corporate tax avoidance and firm value : the moderating role of environmental, social, and governance (ESG) ratings
Elamer, Ahmed A.; Boulhaga, Mounia; Ibrahim, Bassam A. - 2024
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Marketed tax avoidance : an economic analysis
Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - In: The Scandinavian journal of economics 125 (2023) 3, pp. 753-788
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Involvement in offshore financial centers and audit fees : evidence from US multinational firms
Ge, Wenxia; Kim, Jeong-bon; Li, Tiemei; Zhang, Sanjian - In: The European accounting review 32 (2023) 4, pp. 995-1023
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The role of auditors and banks in the tax aggressiveness of private firms
Mättö, Markus; Niskanen, Mervi; Ojala, Hannu - In: International journal of auditing : IJA 27 (2023) 4, pp. 208-219
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The impact of BLER on the corporate activity in the UE
Rudolf, Stanisław - In: Ekonomia i prawo 22 (2023) 2, pp. 311-326
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Profit-shifting frictions and the geography of multinational activity
Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu - 2023
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The effects of trade liberalization on tax avoidance
Pan, Rui; Zeng, Dao-Zhi - In: International journal of economic theory 19 (2023) 4, pp. 898-932
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Clever planning or unfair play? : exploring the economic and statistical impacts of tax avoidance by multinationals
Anzuini, Alessio; Pisano, Elena; Rossi, Luca; Sanelli, … - 2023
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Private equity and local public finances
Olbert, Marcel; Severin, Peter H. - In: Journal of accounting research 61 (2023) 4, pp. 1313-1362
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Intrafirm transactions and tax haven linkages : evidence from Indian manufacturing
Verma, Swati - In: Transnational corporations : investment and development 30 (2023) 2, pp. 137-169
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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
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Corporate control and exceptions to minimum corporate taxation : a step toward fairness or financialisation?
Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 407-415
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Board level employee representation and tax avoidance in Europe
Vitols, Sigurt - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 457-478
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False negatives : earnings underreporting, tax overreporting in surveys worldwide
Hlásny, Vladimír - 2023
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The BEPS Project : achievements and remaining challenges
Laudage, Sabine - German Institute of Development and Sustainability - 2023
The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large losses in governments’ revenues. In times of multiple...
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Real effects of the enforcement of anti-avoidance rules
Reineke, Rebecca Valeska; Weiskirchner-Merten, Katrin; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477126
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Tax-related incentives and expense allocation in non-profit organizations : evidence from Japan
Kuroki, Makoto; Natsuyoshi, Hiroki - In: The international journal of accounting 58 (2023) 3, pp. 1-34
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CSR and corporate taxes : substitutes or complements?
Timbate, Lukas - In: Business research quarterly : BRQ 26 (2023) 4, pp. 327-346
There is a debate in academia and the business world on whether tax payments should be considered part of firms’ social responsibility. Existing literature provides conflicting evidence on the relationship between corporate tax payments and corporate social responsibility (CSR). Borrowing a...
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Combating tax aggressiveness : evidence from Indonesia's tax amnesty program
Khan, Muhammad Arsalan; Nuryanah, Siti - In: Cogent economics & finance 11 (2023) 2, pp. 1-17
Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country's tax-to-GDP ratio...
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Corporate tax avoidance and firm value : evidence from Taiwan
Nebie, Messaoude; Cheng, Ming-Chang - In: Cogent business & management 10 (2023) 3, pp. 1-19
Corporate tax avoidance practice has gathered a certain attention from researchers in recent years with the advent of corporate social responsibility and the need for firms and managers to find ways to maximize firm value while using more sustainable practices. In this study, using data from...
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Languages and conforming tax avoidance : the roles of corruption and public governance
Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent business & management 10 (2023) 3, pp. 1-30
This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how corruption and public governance modulate this...
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Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance : empirical evidence for the European capital market
Velte, Patrick - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2406-2418
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International tax planning and ownership structure in the Czech Republic
Jedlička, Vít - In: Amfiteatru economic : an economic and business research … 25 (2023) 64, pp. 867-884
Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...
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Firm risk and tax avoidance in Vietnam : do good board characteristics interfere effectively?
Tran Trung Kien; Minh Tuan Truong; Kim Tu Bui - In: Risks : open access journal 11 (2023) 2, pp. 1-17
This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed corporations in Vietnam from 2008 to 2020...
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