Search Results - subject:"Tax avoidance"

Real effects of the enforcement of anti-avoidance rules

Reineke, Rebecca Valeska; Weiskirchner-Merten, Katrin; … - 2023

Persistent link: https://www.econbiz.de/10014477126

Tax effects on FDI - just a rerouting

Erokhin, Dmitry - 2023

Persistent link: https://www.econbiz.de/10014477133

Kuroki, Makoto; Natsuyoshi, Hiroki - In: The international journal of accounting 58 (2023) 3, pp. 1-34

Persistent link: https://www.econbiz.de/10014493962

CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance

Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent business & management 10 (2023) 1, pp. 1-22

corporate tax avoidance. In this quantitative study, companies trading on the Indonesia stock exchange in 2017-2021 serve as the … tax avoidance; the second finding, the board size had a positive impact on this strategy; the third finding, female …; and on the fifth finding, the company size, the less likely its leaders are to engage in corporate tax avoidance …

Persistent link: https://www.econbiz.de/10014460828

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...

Persistent link: https://www.econbiz.de/10014464357