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76.116  Articles
1 of 7.613 pages  |  10  records  |  more records»
Abstract. Economic growth is important indicator of economic development. One of incentives to increase economic growth comes from taxes. Taxes are the easiest thing to get and do by the government. This paper aims to examine how tax structure affect... see more

The paper aims to examine the effect of thin capitalization and foreign ownership structure on tax aggressiveness and the extent to which the independence of commissioners can moderate the effect of thin capitalization and foreign ownership structure on t... see more

This study reviewed whether corporate ownership structure that was divided into family-oriented  ownership structure and institutional-oriented ownership structure had impact on tax avoidance. This study covered all industrial manufacturers  lis... see more

The paper analyses European Union countries tax structure changes during the last decade. Particular interest is related with correlations between tax structure and economic growth. There is argued, that the tax structure has an important impact on growth... see more

This paper investigates how changes in the tax structure may affect Indonesia’s long-run economic growth.* The growth effects of the mix of income taxes and consumption taxes are examined using a set of panel growth regressions, which account for indicato... see more

This paper analyses and upgrades taxonomies of strategies and structures for the speech act of suggesting based on existing taxonomies and classifications in the pragmatics research literature. Previous studies have focused mainly on linguistic structures... see more

This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manuf... see more

In running a business, every company definitely needs funds to help develop its business. The funds obtained can come from the company itself or from outside parties who invest in the company. Therefore, in managing the existing funds in the company, it i... see more

This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory. The sample of this research is manufact... see more

1 of 7.613 pages  |  10  records  |  more records»