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Clearing the bar : improving tax compliance for small firms through target setting

Stantcheva, Stefanie; Al-Karablieh, Yazan; Koumanakos, … - 2020

Persistent link: https://www.econbiz.de/10012300239

Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...

Persistent link: https://www.econbiz.de/10010249636

Country-by-country reporting : tension between transparency and tax planning

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10011594822

Does mandatory disclosure of firm's tax avoidance position affect corporate investment efficiency?

Mehmood, Khalid; Tan, Hongbin; Tao, Xuedan; Wang, Huabing - In: Accounting and business research 53 (2023) 7, pp. 756-789

Persistent link: https://www.econbiz.de/10014450541

Chief financial officer co-option and tax avoidance in European listed firms

Campa, Domenico; Ginesti, Gianluca; Allini, Alessandra; … - In: Journal of accounting and public policy 41 (2022) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10013207612

The impact of financial distress on tax avoidance : an empirical analysis of the Vietnamese listed companies

Dang Van Cuong; Xuan Hang Tran - In: Cogent business & management 8 (2021) 1, pp. 1-10

This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008-2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In...

Persistent link: https://www.econbiz.de/10012642584

Federal tax arrears in Russia : liquidity problems, federal redistribution or regional resistance?

Ponomareva, Maria; Zhuravskaya, Ekaterina - In: The economics of transition 12 (2004) 3, pp. 373-398

Persistent link: https://www.econbiz.de/10002230267

Federal tax aprears in Russia : liquidity problems, federal redistributions or Russian resistance?

Ponomareva, Maria; Zhuravskaya, Ekaterina - 2004

Persistent link: https://www.econbiz.de/10001955814

Recognizing Taxpayers as Stakeholders in Municipal Bankruptcies

Dick, Diane Lourdes - 2021

Recent large municipal bankruptcy cases have called into question the rights of debtor-cities to impair their capital … companion work, federal bankruptcy law generally allows debtors to impair each of these obligations. However, heightened … what extent this constituency should be viewed as a party to the bankruptcy proceedings …

Persistent link: https://www.econbiz.de/10013243011

Federal Tax Arrears in Russia Liquidity Problems, Federal Redistribution or Regional Resistance?

Ponomareva, Maria; Zhuravskaya, Ekaterina - 2004

Three hypotheses about the nature of federal tax arrears in Russia in the second half of the 1990s are tested empirically. Tax arrears can be a result of: 1) liquidity problems in firms, 2) redistributive subsidies of the federal government, or 3) regional political resistance to federal tax...

Persistent link: https://www.econbiz.de/10014070030