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102.006  Articles
1 of 10.202 pages  |  10  records  |  more records»
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 provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variabl... see more

This study examines the effect of CEO compensation incentives on corporate tax avoidance. Unlike prior literature that assumes a monotonic relation between executive compensation incentives and tax avoidance, we find a non-linear relation between the two.... see more

The President of the Republic of Indonesia has officially declared the Covid-19 pandemic a non-natural national disaster. This decision was stated by the President through Presidential Decree No. 12/2020. At the time of this pandemic, taxpayers have the r... see more

This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them. First, we focus on the taxation of residenti... see more

AbstractEnvironmental policy integration is essential in achieving environmental sustainability goals across non-environmental sectors. Dilution of environmental goals in environmental policy integration should be avoided. The conservation tax incentive o... see more

Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to ex... see more

One of the largest federal anti-poverty programs, the Earned Income Tax Credit (EITC), is implemented through the tax code and helps lift millions of workers above the poverty threshold. The EITC provides workers with increased financial flexibility and i... see more

1 of 10.202 pages  |  10  records  |  more records»