The paper aims to analyse the relationship between tax planning and firm performance using meta-analysis. A total of 13 … analysis has been done with the help of Jamovi software. We found that tax planning has an impact on firms' financial … performance, but such an effect is low. So, in addition to tax planning, firms should focus on other aspects to improve their …

implementation varies across nations. Moreover, multinational corporations leverage internal debt for tax planning and profit …: ScienceDirect, SpringerLink, and Proquest. The study scrutinizes tax planning tactics adopted by multinational firms, particularly …

This study aims to examine the investigate the audit committee characteristics on tax planning in the agro … agency theory to explain the relationship between audit committee characteristics and tax planning. The main findings reveal … not have significant effects on tax planning. The findings offer valuable insights for companies to consider when …

This paper analyzes the influence of social responsibility practices on the development of tax planning activities in … companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new … components of corporate social responsibility do not influence tax planning. However, the results show that company size …

I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a … Jacob and Schütt (Eur Account Rev 29(3):409–435, 2020)], emphasizing measurement issues of tax planning and firm … heterogeneity. Replication analyses and extensive robustness tests suggest that only considering tax planning and it's uncertainty …