Search Results - subject_exact:"Tax planning"

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Tax department design, tax planning, and tax risk

Amberger, Harald J.; Giese, Henning; Koch, Reinald; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609870

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Tax department design, tax planning, and tax risk

Amberger, Harald; Giese, Henning; Koch, Reinald; … - 2026

Book / Working Paper

Tax planning as a family matter : intra-household organization and inequality

Esteller-Moré, Alejandro - 2026 - Version April 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665429

Firm-level responses to a canceled dividend tax increase

Holmberg, Johan; Selin, Hakan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015595023

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Firm-level responses to a canceled dividend tax increase

Holmberg, Johan; Selin, Håkan - 2025

Book / Working Paper

Exploring the relationship between tax planning and firm performance : a meta- analysis approach

Maharana, Arjuna Kumar; Panda, Priyabrata - 2025

The paper aims to analyse the relationship between tax planning and firm performance using meta-analysis. A total of 13 papers from the Scopus and Google Scholar databases, comprising a sample of 3254, have been collected and analysed. The analysis has been done with the help of Jamovi software....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373976

Corporate tax planning and enforcement

Dyck, Daniel - 2025

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337403

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Corporate tax planning and enforcement

Dyck, Daniel - 2025

Book / Working Paper

What drives the use of aggressive conforming and nonconforming tax avoidance strategies? : new evidence on the tax strategies' substitutive relationship

Blaufus, Kay; Bock, Julian; Peuthert, Benjamin - 2025

Using unique tax audit data of 499 German firms, we analyze whether family firms, public firms, financially constrained firms, and those firms with managers with low tax morale substitute two tax strategies, book-tax conforming and nonconforming tax avoidance strategies, and examine the effect...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426529

Digitalization and tax control frameworks

Dallhammer, Daniel; Renelt, Christian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015551702

Tax function and investment decisions

Renelt, Christian - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015101093

The influence of social responsibility practices on tax planning : an empirical study for companies listed on Euronext Lisbon

Silva, Pedro Ferreira; Sá, Cristina; Eugénio, Teresa … - 2024

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, scientific studies into the relationship between these...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015101721

Audit committee characteristics and tax planning : evidence from the ago-industry in listed companies in Thailand

Thomya, Wanlapa; Ritsri, Uma - 2024

This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534517

"The client can get caught out" : tax structure maintainability and the intricacies of tax planning aggressiveness

Mayer, Maryse; Gendron, Yves - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156993

Tax department design, tax planning, and tax risk

Amberger, Harald; Giese, Henning; Koch, Reinald; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608847

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619040

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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, … - 2026 - Original version: May 2023, this version: January 2026

Edition: Original version: May 2023, this version: January 2026

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2025

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

From enforcement to capability : tax planning capacity and corporate tax compliance in foreign investment enterprises in Azerbaijan

Mammadli, Mubariz; Namazova, Natavan; Zeynalova, Zivar - 2026

This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-based factors, tax planning capacity, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653560

Tax planning, corporate tax avoidance and real earnings management : GMM approach in Nigeria

Shittu, Saheed Akande; Alagbe, Emmanuel Abiodun; Jimoh, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633024

International Tax Planning and Ownership Structure in the Czech Republic

Jedlička, Vít - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014463470

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International tax planning and ownership structure in the Czech Republic

Jedlička, Vít - 2023

Article

Firm-specific determinants of aggressive tax management among East African firms

Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288650

Tax bunching of very high earners : evidence from Australia's Division 293 tax

Carter, Andrew; Breunig, Robert - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014252408

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 - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014370293

Do consumers pay the corporate tax?

Jacob, Martin; Müller, Maximilian A.; Wulff, Thorben - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443125

The Sociocultural and Institutional factors influencing Tax Avoidance in sub-Sahara Africa

Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna - 2023

Businesses find ways to reduce their tax while the government also establishes laws and policies to prevent tax avoidance. These conflicting objectives and strategies have heightened the interest in establishing the factors that influence firms' level of tax avoidance. The study examined a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014478457

Firm-level responses to a canceled dividend tax increase

Holmberg, Johan; Selin, Håkan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394917

What drives the use of aggressive conforming and nonconforming tax avoidance strategies? New evidence on the tax strategies' substitutive relationship

Blaufus, Kay; Bock, Julian; Peuthert, Benjamin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436021

Do State-Controlled Banks Pay More or Less Taxes? Evidence For Brazil

de Carvalho Mauro, Luiz Claudio; Machado, Sergio Jurandyr; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562035

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374241

Tax risk and cost of debt: the role of tax avoidance : evidence from the Iraqi stock market

Al-Refiay, Hussen Amran; Barrak, Jasim Idan; … - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333753

Corporate culture and tax planning

Afzali, Mansoor; Thor, Timmy - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194613

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Corporate Culture and Tax Planning

Afzali, Mansoor; Thor, Timmy - 2022

Book / Working Paper

Taxes under stress : bank stress tests and corporate tax planning

Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna G. - 2025

Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198275

Profitable peripherals : maximising the potential of British CDOTs

Kingston, James - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420168

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

DeFond, Mark L.; Qi, Baolei; Si, Yi; Zhang, Jieying - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432359

Navigating the spectrum of aggressiveness : social dynamics and anxieties in tax planning

Brivot, Marion; Paquette, Suzanne M.; Huxley, Zachary - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433534

Tax digitization and earnings management

Zhao, Qiao; Wang, Wangqing - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455850

Business-finance integration, tax avoidance and tax risk : empirical evidence based on firm recruitment data

Zhao, Yitong; Liu, Hang; Chen, Song - 2025

The advancement of digital transformation in tax administration and the rise of novel business models make firms increasingly recognise the strategic importance of integrating business and finance departments (referred to as 'business-finance integration (BFI)') in tax management. Our study...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634045

Monitoring incentives and tax planning : evidence from state-owned enterprises

Eberhartinger, Eva; Samuel, David M. P. - 2025

This study examines the association between state owners’ monitoring incentives and the tax planning activities of state-owned enterprises. We distinguish between state owners that directly benefit from state-owned enterprises’ income tax payments and those that do not. In our empirical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414001

How political connections shape sustainability's impact on tax aggressiveness in Indonesia

Primasari, Nora; Faisal, Faisal; Mutmainah, Siti - 2025

This study examines the effect of corporate sustainability on tax aggressiveness, with political connections as a moderating variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research method used is panel data...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015669902

Operating leverage and tax burden : empirical evidence from U.S. listed firms

Monterrey Mayoral, Juan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547328

Data breach notification laws and corporate tax planning

Zhu, Yicheng - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371388

Tax knowledge diffusion through shared audit partners : evidence from China

Lim, Chee Yeow; Shevlin, Terry; Wang, Kun; Xu, Yanping - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358949

The relation between payroll and income tax avoidance

Marin, Michael J. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606623

Exploring (in)equity in the internal revenue code : discussions of race in the tax classroom

Krieg, Kimberly S.; Marino, Amanda R.; Morris, Landi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667855

Tax planning and financial performance of insurance companies in Ghana : the moderating role of corporate governance

Tackie, George; Agyei, Samuel Kwaku; Bawuah, Isaac; … - 2022

The insurance industry is a contributor to gross domestic product (GDP) in the Ghanaian economy and, thus, effort at improving its financial soundness through tax planning (TP) could enhance its level of GDP contribution. Previous studies on TP have been conducted mainly among the non-financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443905

Audit committee characteristics and tax planning: evidence from the ago-industry in listed companies in Thailand

Thomya, Wanlapa; Ritsri, Uma - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457296

Desafios tributários decorrentes do ingresso do Brasil na OCDE : lucros no exterior, preços de transferência, subcapitalização e divulgação obrigatória de planejamentos tributários

Pinto, Alexandre Evaristo - 2024

The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014481100

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Desafios tributários decorrentes do ingresso do Brasil na OCDE: Lucros no exterior, preços de transferência, subcapitalização e divulgação obrigatória de planejamentos tributários

Pinto, Alexandre Evaristo - 2024

Book / Working Paper

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas David - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546933

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How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas - 2023

Article

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas - 2023

Article

Do managers respond to tax avoidance incentives by investing in the tax function? : evidence from tax departments

Li, John - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077562

How do countries curb their debt or profit shifting : a systematic literature review

Alfandia, Nurlita Sukma - 2024

Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates. Although the BEPS Action Plan provides governments with guidelines to curb interest deductions...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014519165

Untersuchung zur Eignung der Blockchain-Technologie als Mittel gegen Gestaltungen zur Umgehung der Besteuerung von Dividendenzahlungen : Endbericht : Studie im Auftrag des Bundesministeriums der Finanzen

Schaaf, Vincent; Guggenberger, Tobias; Ismer, Roland; … - 2024 - Bearbeitungsstand April 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015052933

On the dynamics between local and international tax planning in multinational corporations

Beuselinck, Christof; Pierk, Jochen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127486

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On the Dynamics between Local and International Tax Planning in Multinational Corporations

Beuselinck, Christof - 2019

Book / Working Paper

Tax Compliance Management Systeme in deutschen Betriebsprüfungen : eine Analyse praktischer Erfahrungen (tax compliance management systems in german tax audits – an analysis of practical experiences)

Schulz, Kim Alina; Sureth-Sloane, Caren - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197954

Exploring the intricacies of tax planning : a novel insight from the Indonesian context

Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry - 2024

This study ventures into the underexplored realm of tax planning in Indonesia, a domain where extensive research is still in its nascent stage but critically vital. Amidst the Indonesian government's reliance on taxation for fostering inclusivity, this research delves into the impact of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426868