The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...

We examine whether worker representation on corporate boards results in improved monitoring or payroll maximization. Several economic theories predict that worker representatives would use control and voting rights in the boardroom to transform firm assets into private benefits and increased...

The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in...

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...

Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das...

The introduction of the value-added tax (VAT) to replace the sales tax in 1995 was one of the key policy steps undertaken by the government of Ghana (GoG) to further deepen and sustain the efficiency of Ghana's tax system to boost tax revenue. This study uses quarterly data from 2000 to 2014 and...

This paper presents arguments that are the foundation for taxation, charging of royalties, and establishment of fiscal benefits, analyzing the possibilities of using compensations like these to enhance linkages between mining and dynamics of socially rooted development. The paper concludes that...

This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of...