ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Biology
Education
Social Sciences
Zoology
Administration - Business
Environment
Research
Law
Architecture and Urbanism
all records (73)

Languages
English
Portuguese
Spanish
German
French

Countries
Indonesia
Brazil
USA
Chile
South Africa
Portugal
Spain
Mexico
Ukraine
India
all records (74)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
21.234  Articles
1 of 2.124 pages  |  10  records  |  more records»
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones earn... see more

The study tests the moderating effect of monitoring on the corporate tax avoidance- shareholders’ returns nexus in quoted Nigerian firms. Using an ex-post facto design, annual financial data were collected from 54 non-financial firms from various sectors ... see more

The objective of the research was to determine the effect of an increase in fiscal transfers in relation to an equivalent increase in tax revenues on local public spending in local governments in Peru. The method used is causal, based on precautionary sav... see more

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

Research aims: This study focuses on the correlation between tax revenue, investment, and economic growth, taking into account the non-linear effects of tax revenue.Design/Methodology/Approach: Macro data of nine countries in ASEAN (including Brunei, Camb... see more

The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows ... see more

The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows ... see more

This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005... see more

This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes on hou... see more

1 of 2.124 pages  |  10  records  |  more records»