Search Results - subject:"Tax complexity"

Accounting for transparency: A framework and three applications in tax, managerial, and financial accounting

Bischof, Jannis; Gassen, Joachim; Rohlfing-Bastian, Anna; … - In: Schmalenbach Journal of Business Research (SBUR) 76 (2024) 4, pp. 573-611

This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and...

Persistent link: https://www.econbiz.de/10015324746

Corporate tax system complexity and investment

Amberger, Harald; Gallemore, John; Wilde, Jaron - 2024

Persistent link: https://www.econbiz.de/10014477193

Tax complexity and firm tax evasion : a cross-country investigation

Saptono, Prianto Budi; Mahmud, Gustofan; Salleh, Fauzilah; … - In: Economies : open access journal 12 (2024) 5, pp. 1-35

tests. Furthermore, our heterogeneity analyses showed that the effect of tax complexity on firm tax evasion was more … tax complexity in neighbouring countries and underscoring the necessity for policymakers in the home countries to …

Persistent link: https://www.econbiz.de/10014636022

The tax treatment of commuting expenses and job-related mobility

Baumgart, Eike; Blaufus, Kay; Hechtner, Frank - 2023

Amid global climate change concerns, policymakers worldwide are increasingly scrutinizing environmentally harmful subsidies. This study examines the tax-deductibility of job-related commuting expenses, which has faced criticism for promoting longer commutes and congestion. Through a controlled,...

Persistent link: https://www.econbiz.de/10014426866

Tax Knowledge, Tax Complexity and Tax Compliance in South Africa

Naape, Baneng - In: Finance, Accounting and Business Analysis 5 (2023) 1, pp. 14-27

Purpose: the key objective of this study is to investigate the influence of tax knowledge and tax complexity on tax …

Persistent link: https://www.econbiz.de/10014502971

The autonomous taxation of corporate expenses in Portugal : empirical evidence of the Portuguese chartered accountants' perceptions of corporate taxation

Dinis, Ana Arromba; Martins, António; Lopes, Cidália - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 501-538

Persistent link: https://www.econbiz.de/10014370293

The tax treatment of commuting expenses and job-related mobility

Baumgart, Eike; Blaufus, Kay; Hechtner, Frank - 2023

Persistent link: https://www.econbiz.de/10014424376

Effect of the complexity of the customs tax system on the tax effort

González Aguirre, Jazmín; del Villar, Alberto - In: Economies 10 (2022) 3, pp. 1-17

This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues …

Persistent link: https://www.econbiz.de/10013199997

Effect of the complexity of the customs tax system on the tax effort

González Aguirre, Jazmín; Villar, Alberto del - In: Economies : open access journal 10 (2022) 3, pp. 1-17

This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues …

Persistent link: https://www.econbiz.de/10013164512

Do institutions advocate tax simplification? : insights from a panel of 88 countries

Binh Thai Pham; Trang Thi Thuy Nguyen - In: Economic change & restructuring 57 (2024) 3, pp. 1-39

Persistent link: https://www.econbiz.de/10015045322