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Year of publication
Subject
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Steuerplanung 2,141 Tax planning 1,886 Deutschland 835 Germany 728 Unternehmensbesteuerung 487 Corporate taxation 484 Multinationales Unternehmen 412 Transnational corporation 320 Steuervermeidung 306 Tax avoidance 298 Steuerrecht 284 Theorie 245 Theory 244 Internationales Steuerrecht 209 USA 205 United States 197 Doppelbesteuerung 145 Tax law 145 International tax law 142 Steuerbelastung 140 Double taxation 136 tax planning 136 Körperschaftsteuer 134 Corporate income tax 127 Unternehmen 126 Einkommensteuer 124 Income tax 116 Tax burden 114 Welt 107 World 107 Steuerpolitik 104 Transfer pricing 100 Verrechnungspreis 100 EU countries 99 EU-Staaten 99 Konzern 97 Steuervergünstigung 95 Corporate group 94 Auslandsinvestition 93 Tax incentive 93
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Online availability
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Free 533 Undetermined 291
Type of publication
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Book / Working Paper 1,456 Article 799 Journal 14 Other 4
Type of publication (narrower categories)
All
Article in journal 531 Aufsatz in Zeitschrift 531 Hochschulschrift 404 Thesis 305 Graue Literatur 272 Non-commercial literature 272 Working Paper 234 Aufsatz im Buch 224 Book section 224 Arbeitspapier 209 Collection of articles of several authors 76 Sammelwerk 76 Dissertation u.a. Prüfungsschriften 71 Bibliografie enthalten 56 Bibliography included 56 Konferenzschrift 45 Handbook 40 Handbuch 40 Aufsatzsammlung 35 Lehrbuch 34 Textbook 30 Conference proceedings 28 Ratgeber 20 Guidebook 16 Case study 15 Fallstudie 15 Conference paper 14 Konferenzbeitrag 14 Amtsdruckschrift 13 Collection of articles written by one author 13 Government document 13 Sammlung 13 Festschrift 6 Article 4 Accompanied by computer file 3 Bibliografie 3 Elektronischer Datenträger als Beilage 3 Mehrbändiges Werk 3 Multi-volume publication 3 Advisory report 2
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Language
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German 1,091 English 1,078 Undetermined 90 French 8 Russian 8 Polish 6 Italian 4 Indonesian 2 Ukrainian 2 Spanish 1
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Author
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Spengel, Christoph 45 Schanz, Deborah 21 Scheffler, Wolfram 18 Klassen, Kenneth J. 16 Diller, Markus 15 Sansing, Richard C. 15 Hundsdoerfer, Jochen 14 Brähler, Gernot 13 Maydew, Edward L. 12 Sureth, Caren 12 Schanz, Sebastian 11 Schreiber, Ulrich 11 Shevlin, Terry 11 Weichenrieder, Alfons J. 11 Blaufus, Kay 10 Jacobs, Otto H. 10 Grotherr, Siegfried 9 Herzig, Norbert 9 Kiesewetter, Dirk 9 Kleineidam, Hans-Jochen 9 Niemann, Rainer 9 Oestreicher, Andreas 9 Wamser, Georg 9 Altshuler, Rosanne 8 Blouin, Jennifer L. 8 Konrad, Kai A. 8 Laplante, Stacie K. 8 Overesch, Michael 8 Rego, Sonja Olhoft 8 Schindler, Dirk 8 Schjelderup, Guttorm 8 Smart, Michael 8 Wilson, Ryan J. 8 Blasch, Frank 7 De Simone, Lisa 7 Dharmapala, Dhammika 7 Dischinger, Matthias 7 Eberhartinger, Eva 7 Federmann, Rudolf 7 Grubert, Harry 7
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Institution
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International Monetary Fund (IMF) 18 Springer Fachmedien Wiesbaden 18 Verlag Dr. Kovač 12 Erich-Schmidt-Verlag <Berlin> 9 OECD 9 Canadian Tax Foundation 8 National Bureau of Economic Research 8 International Monetary Fund 6 Verlag C.H. Beck 6 CESifo 5 arqus - Arbeitskreis Quantitative Steuerlehre 5 Deutschland / Bundeswehr / Universität Hamburg 4 Institut der Wirtschaftsprüfer in Deutschland 4 Peter Lang GmbH 4 Shaker Verlag 4 NWB Verlag 3 PriceWaterhouse and Co. <New York, NY> 3 Technische Universität Chemnitz 3 Universität Mannheim 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 2 Gottfried Wilhelm Leibniz Universität Hannover 2 Helmut-Schmidt-Universität 2 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Unternehmensnachfolge 2 Josef Eul Verlag GmbH 2 Tax Conference <58, 2006, Toronto> 2 Verlag Franz Vahlen 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 WCLFrankturter Tax-Gespräche - Immaterielle Werte als Zentrale Komponente Internationaler Steuerstrategien <2017, Frankfurt am Main> 2 Zentrum für Europäische Wirtschaftsforschung 2 Albert-Ludwigs-Universität Freiburg 1 American Enterprise Institute for Public Policy Research 1 Annual Conference of the Tax Research Network <22., 2013, Exeter> 1 Asian Pacific Tax and Investment Research Centre <Singapur> 1 Association canadienne d'études fiscales 1 Books on Demand GmbH <Norderstedt> 1 Bundesanzeiger Verlag 1 Bundeshauptverband der Steuerberater 1 Bundessteuerberaterkammer 1 C.F. Müller Verlag 1
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Published in...
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Steuer, Wirtschaft und Recht : SWR 42 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 40 SpringerLink / Bücher 40 Europäische Hochschulschriften / 5 34 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 28 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 27 The accounting review : a publication of the American Accounting Association 24 Gabler Edition Wissenschaft 20 Journal of business economics : JBE 17 ZEW discussion papers 17 Handbuch Konzernsteuerrecht : [Konzerstrukturierung und Konzernaufbau, Optimierung der laufenden Konzernbesteuerung, Umstrukturierungen im Konzern] 16 Der Betrieb 15 CESifo working papers 14 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 14 Hefte zur internationalen Besteuerung 14 National tax journal 14 Betriebs-Berater : BB 13 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 13 Research 13 Springer eBook Collection / Business and Economics 13 Tax : Ablauf & Umfang der tax due diligence ; sämtliche prüfungsrelevante steuerliche Themen 13 CESifo Working Paper Series 12 ZEW Discussion Papers 12 Betriebswirtschaftliche Forschung und Praxis : BFuP 11 IMF Working Papers 11 World tax journal : WTJ 11 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 10 Steuerberatung - Betriebsprüfung - Unternehmensbesteuerung : Schriften zur betriebswirtschaftlichen Steuerlehre 9 Unternehmen und Steuern 9 WPg : Kompetenz schafft Vertrauen 9 WU international taxation research paper series : research papers 9 Working paper / National Bureau of Economic Research, Inc. 9 Handbuch Mergers & Acquisitions : rechtliche und steuerliche Optimierung ; ausgewählte Fragen der Bewertung und Finanzierung 8 Journal of accounting & economics 8 NBER working paper series 8 Reihe: Steuer, Wirtschaft und Recht 8 Tuck School of Business working paper / Tuck School of Business at Dartmouth 8 BestMasters 7 Hochschulschriften zur Betriebswirtschaftslehre 7 Lehrbuch 7
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Source
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ECONIS (ZBW) 2,021 USB Cologne (EcoSocSci) 138 RePEc 77 EconStor 30 BASE 5 ArchiDok 2
Showing 1 - 50 of 2,273
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Tax bunching of very high earners : evidence from Australia's Division 293 tax
Carter, Andrew; Breunig, Robert - 2023
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Reputational risk and corporate tax planning
Speitmann, Raffael - 2021
Corporate tax behavior has recently received considerable public interest, and anecdotal evidence suggests that firms are increasingly concerned about the reputational risk of tax planning. Using RepRisk data to capture firms’ reputational risk due to public scrutiny, this study examines the...
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The Influence of Tax Planning, Dividend Policy and Institutional Ownership on Firm Value
Tafsir, Muhammad - 2023
This study aims to identify & analyze the impact of tax planning, dividend policy & corporate ownership on the business cost of manufacturing companies in the food and beverage sub-sector traded on the Indonesian Stock Exchange for 2017-2020. The data collection uses secondary data from...
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Tax planning and investment responses to dividend taxation
Koivisto, Aliisa - 2023
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Societal Norms in the Corporate Tax Practice : Tax Professionals’ Identity Perceptions and the Public Criticism of Corporate Tax Planning
Hutten, Elody; Goslinga, Sjoerd - 2023
The public criticism of corporate tax planning that emerged in the aftermath of the Global Financial Crisis reflects a changing societal norm about corporate tax planning. While a growing body of research suggests that societal norms influence personal income tax decisions, more research is...
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The role of auditors and banks in the tax aggressiveness of private firms
Mättö, Markus; Niskanen, Mervi; Ojala, Hannu - 2023
This study examines the role of auditors and monitoring banks in the tax aggressiveness of private firms. We use a unique data set of private SMEs in Finland where book-tax alignment is high and the auditing of private firms (exceeding a low threshold) is mandatory. We add to the existing...
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Firm-specific determinants of aggressive tax management among East African firms
Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna - In: International journal of economics and financial issues … 13 (2023) 3, pp. 100-108
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David versus Goliath : the relation between auditor size and audit quality for U.K. private firms
Chen, Jeff Zeyun; Elemes, Anastasios; Lobo, Gerald J. - In: The European accounting review 32 (2023) 2, pp. 447-480
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Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis
Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - In: Journal of business economics : JBE 93 (2023) 3, pp. 509-557
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
Persistent link: https://ebtypo.dmz1.zbw/10014285544
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014336330
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The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
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Corporate Tax Planning and Industry Concentration
Gallemore, John; van der Geest, Jesse; Jacob, Martin; … - 2023
Recent research has documented that industry concentration has increased significantly over the past 25 years, with potentially negative consequences for competition, productivity, and social welfare. Some have suggested that greater corporate tax planning by industry leaders, which can provide...
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Corporate Governance, Tax Planning and Firm Value in East Africa
Maama, Haruna; Kimea, Alfred; Mkhize, Msizi - 2023
The study examined the impact of corporate governance on the relationship between tax planning and firm value. The data for the study was collected from 99 listed firms in Kenya, Tanzania, and Uganda from 2008 to 2021. The results showed that tax planning has a negative and statistically...
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Geographic Location and Corporate Tax Planning
James, Hui L.; Wang, Hongxia; Hsieh, Chialing - 2023
We examine the impact of corporate geographic location on tax planning in U.S. firms from 1996–2018. We find that urban firms are associated with a significantly lower level of aggressive tax planning than rural firms. Further analysis shows that the soft information advantage to investors and...
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Corner-Cutters : Personally Tax Aggressive Executives and Corporate Regulatory Violations
Yost, Benjamin; Yu, Enshuai - 2023
This study investigates the relation between personally tax aggressive executives and corporate regulatory violations across a wide range of areas. We identify personally tax aggressive executives as those who consistently make uncommonly well-timed corporate stock donations, which prior work...
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The Effect of Tax Planning and Profitability on Equity (Empirical Study in the Consumer Goods Industry in Indonesia)
Sayidah, Nur; Putri, Indi Santika Kumala; Assagaf, Aminullah - 2023
This study aims to determine the effect of partial and simultaneous tax planning and profitability on equity. Tax planning and profitability are used as independent variables—Equity as a dependent variable. The population in this study is all companies in the consumer goods industry listed on...
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Does corporate tax planning mitigate financial constraints? : evidence from China
Sun, Jie; Makosa, Lewis; Yang, Jinkun; Yin, Fangyuan; … - In: International journal of finance & economics : IJFE 28 (2023) 1, pp. 510-527
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Tax research by bad example : a twist on the classic case
Morrow, Michaele - In: Issues in accounting education 38 (2023) 2, pp. 95-106
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On the determinants and effects of corporate tax transparency : review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a...
Persistent link: https://ebtypo.dmz1.zbw/10012314727
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Corporate tax planning, board compensation and firm value in Nigeria
Usman, Timothy Onechojon; Okaiwele, Izilin M.; Asuquo, … - In: Accounting and taxation review : A&TR 4 (2020) 3, pp. 11-28
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Using accounting information to predict aggressive tax placement decisions by European groups
Borrotti, Matteo; Rabasco, Michele; Santoro, Alessandro - 2022
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Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Elschner, Christina; Hardeck, Inga - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 304-338
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How to account for tax planning and tax uncertainty in valuation : separate vs. composite view
Knaisch, Jonas - 2022
I investigate how investors value tax planning and tax uncertainty for the case of publicly listed German firms. I compare two recent approaches how to account for tax uncertainty: the separate view by Drake et al. (2019) and the composite view by Jacob and Schütt (2020) to find the better...
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Defining and managing corporate tax risk : perceptions of tax risk experts
Brühne, Alissa Inga; Schanz, Deborah - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2861-2902
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Does corporate donation lead to more tax aggressiveness?
Yuan, Cheng; Li, Yue; Hu, Tao - In: China economic quarterly international : CEQI 2 (2022) 1, pp. 29-41
With regard to the supply of public goods, existing literature mainly focuses on the crowding out effect of public provision of public goods on private provision, while the adverse effect has been largely neglected. In this paper, building on the perspective of private provision's impact on...
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Corporate Culture and Tax Planning
Afzali, Mansoor; Thor, Timmy - 2022
We study the effects of corporate culture on tax planning. Using the competing value framework and natural language processing techniques, we quantify internally oriented corporate cultural dimensions of control and collaboration. We predict that these dimensions influence intraorganizational...
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A Theory of Tax Planning
Penno, Mark - 2022
I present a model of tax planning in which the deductibility of the taxpayer’s transaction – if challenged – must be deliberated by the tax authority. Even when all facts are known, the outcome of a deliberation remains uncertain, and the only penalty that can be assessed when the tax...
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Separating Auditor Provided Tax Planning and Tax Compliance Services : Audit Quality Implications
Chyz, James; Gal-Or, Ronen; Naiker, Vic - 2022
This study uses a unique dataset that separates tax non-audit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that...
Persistent link: https://ebtypo.dmz1.zbw/10014241788
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Tax Aggressive Behavior and Voluntary Tax Disclosure : Evidence from Corporate Sustainability Reporting
Adams, Jillian; Demers, Elizabeth; Klassen, Kenneth J. - 2022
Voluntary tax disclosure has become increasingly important in corporate sustainability reporting, particularly following new standards introduced by the Global Reporting Initiative combined with heightened public pressure and stakeholder demands. We examine tax aggressiveness and country...
Persistent link: https://ebtypo.dmz1.zbw/10014237821
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PCAOB Inspections, Knowledge Diffusion, and Corporate Tax Planning Effectiveness
Blann, James Justin; Goldman, Nathan C.; Kleppe, Tyler J. - 2022
This study examines the impact of auditors’ exposure to PCAOB inspection on their clients’ tax planning effectiveness. PCAOB inspections commonly scrutinize the auditing of income taxes. We posit that auditors’ tax-related knowledge increased in response to the onset of this scrutiny and...
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Corporate Social Responsibility's Impact on Tax Aggressiveness and on Firm Value in Pakistan
afzal, esha esha - 2022
The main objective of this article is to study the impact of CSR effect on tax aggression and its impact over Pakistani firm’ value. One important factor effecting tax aggressiveness is corporate social responsibility and its further impact on Pakistani firms value. 42 manufacturing firms...
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Subsidiary Governance and Corporate Tax Planning : The Effect of Parent-Subsidiary Common Directors and Officers
Wang, Xin; Xu, Yongxin; Zhang, Liandong; Zheng, Gaoping - 2022
Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax...
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Banking Market Consolidation and Tax Planning Intermediation : Evidence from Tax Haven Operations of Client Firms
Kim, Jeong-Bon; Lin, Yupeng; Mao, Ying; Wang, Zheng - 2022
In this study, we utilize the setting of bank M&As to examine banks’ role in tax planning intermediation through helping their clients establish offshore tax haven operations. After a bank M&A, the clients of the target bank “involuntarily” switch to a significantly larger relationship...
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Maximum capital, minimum tax : enablers and facilitators of corporate tax minimization
Stausholm, Saila - 2022 - 1. udgave
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The nexus between standalone risk committees and tax aggressiveness : evidence from Nigeria
Aronmwan, Edosa Joshua; Ogbaisi, Sebastine Abhus - In: Future Business Journal 8 (2022), pp. 1-12
Effective management of risk especially tax risk is arguably hinged on a framework of corporate governance that ensures amongst others that the board of directors is effective and efficient in delegating some of its roles and duties to well-structured committees, without relinquishing its...
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Tax Policy and Abnormal Investment Behavior
Xu, Qiping; Zwick, Eric - 2022
This paper documents tax-minimizing investment, in which firms tilt capital purchases toward fiscal year-end to reduce taxes. Between 1984 and 2013, average investment in fiscal Q4 exceeds the average of fiscal Q1 through Q3 by 37%. Q4 spikes occur in the U.S. and internationally. Research...
Persistent link: https://ebtypo.dmz1.zbw/10013293887
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Short-Selling Pressure and Corporate Tax Aggressiveness
Kim, E. Han; Lu, Yao; Peng, Zhang - 2022
We study how short-selling pressure affects tax aggressiveness using the pilot program on short sales in Regulation SHO. Using a difference-in-differences approach, we find that higher short-selling pressure significantly reduces tax aggressiveness. To explain the reduction, we offer a simple...
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Private Firms’ Tax Aggressiveness and Lightweight Pre-Tax-Audit Interventions by the Tax Administration
Ojala, Hannu; Malo, Pekka; Penttinen, Esko - 2022
A study examined private companies’ tax aggressiveness and its changes in response to interventions by the tax administration. While scholars have researched authorities’ interventions extensively, this study was the first to consider the “light” technique of tax adjustments made by the...
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Corporate Social Responsibility and Corporate Tax Planning : Does CSR/Tax Payment Orientation Matter?
Aronmwan, Edosa; Igbinoba, Omena - 2022
This study provides empirical evidence on the relationship between corporate social responsibility and tax planning. In line with the reasoning of Davis et al.(2016) and Mao (2019), firms were divided into two groups based on the connection between their level of corporate social responsibility...
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Fintech Lending Tax Planning Strategy Based On Indonesian Taxation Rules
Kartiko, Nafis; Rachmi, Ismi Fathia - 2022
Technology is a necessary component of life and has an effect on it. The existence of technology has pushed the economy in a digital direction, which is continuing to grow. This trend is being felt across the economy, including the financial services sector. Fintech is one of the technological...
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Does tax planning affect R&D expenditures? : a study of Borsa Istanbul (BIST) Manufacturing sector
Bayraktar, Yaşar; Tütüncü, Asiye - In: Istanbul business research 51 (2022) 2, pp. 563-581
Tax planning, which has an important place in financial planning, is the systematic way of avoiding tax in accordance with the laws. In this process, R&D expenditures constitute a tax shield for firms to decrease their tax base. The purpose of this study is to examine whether tax planning...
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Beyond borders : uncertainty in supragovernmental tax enforcement and corporate investment
Fox, Zackery D.; Jacob, Martin; Wilde, Jaron H.; … - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 233-261
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Law firms as tax planning service providers
Acito, Andrew A.; Nessa, Michelle - In: The accounting review : a publication of the American … 97 (2022) 4, pp. 1-26
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Short-sale deregulation and corporate tax aggressiveness : evidence from the Chinese market
Cao, Yue; Dong, Yizhe; Guo, Tianxiao; Ma, Diandian - In: The European journal of finance 28 (2022) 4/5, pp. 326-355
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Gaming the system : an investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4/46, pp. 1-17
To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules...
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Anti-BEPS measures and their impact on business performance of multinational enterprises
Svažič, Tatjana - In: Naše gospodarstvo : NG 65 (2019) 4, pp. 99-109
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for Economic Co-operation and Development...
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Internal Digitalization and Tax-efficient Decision Making
Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2021
This paper investigatesthe effect of firms' internal digitalization on the performance of business support functions such as the tax department. We put forward a novel, micro-level IT sophistication index based on a survey monitoring European firms' digital infrastructure. Following the...
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The influence factors of the complementary level of financial and tax aggressiveness in Indonesia
Amriza, Salsabila Anggiani; Rachmawati, Nurul Aisyah - In: International Journal of Research in Business and … 10 (2021) 6, pp. 213-220
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The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness
Yahya, Farzan; Manan, Abdul; Khan, Muhammad Wasim Jan; … - In: Economics and Business Letters : EBL 10 (2021) 2, pp. 140-147
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