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An examination of firms’ responses to tax forgiveness
Shevlin, Terry; Thornock, Jacob; Williams, Braden - In: Review of accounting studies 22 (2017) 2, pp. 577-607
Persistent link: https://www.econbiz.de/10011690173
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Corporate tax minimization and stock price reactions
Blaufus, Kay; Möhlmann, Axel; Schwäbe, Alexander - 2016
Tax minimization strategies may lead to significant tax savings, which could, in turn, increase firm value. However, such strategies are also associated with significant costs, such as expected penalties and planning, agency, and reputation costs. The overall impact of firms' tax minimization...
Persistent link: https://www.econbiz.de/10011447027
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Tax aggressiveness : the evidence from Polish listed companies
Brodzka, Alicja; Biernacki, Krzysztof; Chodorek, Magdalena - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 20-24
Persistent link: https://www.econbiz.de/10011792310
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Corporate social responsibility, tax aggressiveness, and firm market value
Zeng, Tao - In: Accounting perspectives : a journal of The Canadian … 15 (2016) 1, pp. 7-30
Persistent link: https://www.econbiz.de/10011474078
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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...
Persistent link: https://www.econbiz.de/10013273107
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Relationship of political connection and tax aggressiveness : empirical evidence from Indonesia
Sudaryono, Eko Arief; Rahmawati; Djuminah; Wartono; … - In: International journal of economic policy in emerging … 12 (2019) 5, pp. 453-465
Persistent link: https://www.econbiz.de/10012254684
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Corporate tax avoidance and investment efficiency : evidence from the enforcement of tax amnesty in Indonesia
Ngelo, Agnes Aurora; Permatasari, Yani; Harymawan, Iman; … - In: Economies : open access journal 10 (2022) 10, pp. 1-22
This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm … efficiency. This study also considers a unique setting of Indonesia as one of the few developing countries that implement tax … amnesty. Thus, we test the variables in the period of prime tax amnesty implementation in Indonesia. We document significant …
Persistent link: https://www.econbiz.de/10013499015
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The Influence of Family Firms on Corporate Tax Avoidance after the Indonesian Tax Amnesty Program
Raditya, Reza; Dalimunthe, Zuliani; Rizkianto, Eko - 2021
This paper analyzes the effect of family ownership on a company’s tax avoidance practices in Indonesia. This study also …
Persistent link: https://www.econbiz.de/10013241263
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A General Anti-Avoidance Rule (GAAR) and the rule of law in Japan
Nagato, Takayuki - In: Public policy review 13 (2017) 1, pp. 35-70
Persistent link: https://www.econbiz.de/10011664332
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Voluntary disclosure schemes for offshore tax evasion : an analysis
Gould, Matthew; Rablen, Matthew D. - 2016
In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
Persistent link: https://www.econbiz.de/10011422573