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122.567  Articles
1 of 12.258 pages  |  10  records  |  more records»
Tax savings can be done by avoiding taxes, because these actions are not prohibited, namely by taking advantage of the looseness of the rules on taxation. The purpose of this study is to analyze the Investment Opportunity Set (IOS), leverage, capital inte... see more

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tes... see more

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, size, dan capital intensity ratio terhadap effective tax rate perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016. Effective tax rate adala... see more

No Brasil existe uma lacuna de estudos comparativos sobre a determinação da Effective Tax Rate (ETR) entre as empresas abertas e fechadas. Neste contexto, este trabalho busca contribuir para a incipiente discussão assumindo a hipótese de que as empresas b... see more

We investigate the impact of federal government budget deficits and federal personal income tax rates on the ex post real interest rate yield on ten-year US Treasury notes. Using autoregressive two-stage least squares estimations for the post-Bretton Wood... see more

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selecte... see more

The COVID-19 pandemic has an impact on the economic downturn on a national scale, which also impacts a number of regions in Indonesia, one of which is the Garut Regency. The business sectors affected by the COVID-19 pandemic include the hotel, restaurant,... see more

The marginal effective tax rates (METR) are determined in Azerbaijan, Kazakhstan, Georgia, and Belarus. The METR have high sensitivity from the tax depreciation rate, profit tax and interest rates for all countries. Sensitivity of the METR from inflation ... see more

The study aims to examine the influence of Corporate Governance, Capital Intensity and Profitability on Tax Avoidance.  The proxy of Corporate governance was audit quality and audit committee, while the profitability factor used is Return on Asset (R... see more

1 of 12.258 pages  |  10  records  |  more records»