Works matching DE "CORPORATE taxes"

Results: 4189

Tax in Law Schools.

Published in:

Tax Lawyer, 2024, v. 78, n. 1, p. 71

By:

HATFIELD, MICHAEL

Publication type:

Article

INTERNATIONAL FISCAL COOPERATION AND THE FINANCING OF DEVELOPMENT.

Published in:

Informacion Comercial Espanola Revista de Economia, 2025, n. 939, p. 23, doi. 10.32796/ice.2025.939.7903

By:

Knox FitzGerald, Edmund Valpy

Publication type:

Article

Interaction of Governance in the Influence of Ownership Structure on Tax Avoidance.

Published in:

International Journal of Management, Accounting & Economics, 2025, v. 12, n. 5, p. 761, doi. 10.5281/zenodo.15635326

By:

Agusti, Aldira Isma;
Handajani, Lilik;
Ardana Putra, I. Nyoman Nugraha

Publication type:

Article

Can analyst coverage reduce corporate tax avoidance? Evidence from China.

Published in:

PLoS ONE, 2025, v. 20, n. 6, p. 1, doi. 10.1371/journal.pone.0321130

By:

Shi, Xiaofei;
Shen, Yuanhao;
Wang, Yuanfang;
Han, Jinlong

Publication type:

Article

Pengaruh Transformasi Peraturan Tarif Pajak Badan Terhadap Foreign Direct Investment dan Kinerja Perusahaan di Indonesia.

Published in:

Journal of Syntax Literate, 2025, v. 10, n. 5, p. 4616, doi. 10.36418/syntax-literate.v10i5.58261

By:

Marbun, Binsar Hamonangan;
Setijaningsih, Herlin Tundjung

Publication type:

Article

LIFO or FIFO During Inflationary Times? The Trade-Offs of Valuation Methods.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 32

By:

Fried, Abraham N.;
Rotenstein, Aliza;
Rozen, Hannah

Publication type:

Article

How Do Investors Value Tax Avoidance Under the Imputation Tax System?

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1511, doi. 10.1111/jbfa.12853

By:

Chou, Ting‐Kai;
Kuo, Nan‐Ting;
Lee, Cheng‐Few

Publication type:

Article

Abzug ausländischer Steuern im gewerbesteuerrechtlichen Organkreis.

Published in:

FinanzRundschau, 2025, v. 107, n. 11, p. 518, doi. 10.9785/fr-2025-1071107

By:

Witt, Sven-Christian

Publication type:

Article

Geschäftsleitende Holding-Personengesellschaft als Organträgerin.

Published in:

FinanzRundschau, 2025, v. 107, n. 11, p. 509, doi. 10.9785/fr-2025-1071105

By:

Prinz, Ulrich

Publication type:

Article

Bierdeckel-Unternehmenssteuerreförmchen.

Published in:: FinanzRundschau, 2025, v. 107, n. 11, p. 503, doi. 10.9785/fr-2025-1071102
Publication type:: Article

Aktuelle Steuerpolitik.

Published in:

Die Unternehmensbesteuerung (Ubg), 2025, v. 18, n. 6, p. 362, doi. 10.9785/ubg-2025-180608

By:

Wünnemann, Monika

Publication type:

Article

CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION.

Published in:

Humanities & Social Sciences, 2025, v. 32, n. 1, p. 121, doi. 10.7862/rz.2025.hss.09

By:

ULIČNÝ, Šimon;
ANDREJOVSKÁ, Alena

Publication type:

Article

Analysis of Determinants of Corporate Income Tax Revenues in Poland.

Published in:

Annales Universitatis Mariae Curie-Sklodowska, Sectio H: Oeconomia, 2025, v. 59, n. 1, p. 7, doi. 10.17951/h.2025.59.1.7-19

By:

ADAMCZYK, ADAM;
FRANEK, SŁAWOMIR

Publication type:

Article

A Non‐parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax.

Published in:

Oxford Bulletin of Economics & Statistics, 2024, v. 86, n. 3, p. 641, doi. 10.1111/obes.12594

By:

Bournakis, Ioannis;
Tsionas, Mike

Publication type:

Article

EMEKLİLİK FONLARI HARİÇ FON VE ORTAKLIKLARIN TAŞINMAZ GELİRLERİNİN %50'SİNİ DAĞITMADAN KURUM KAZANÇ İSTİSNASINDAN YARARLANAMAMASI.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2025, v. 35, n. 189, p. 947

By:

KORKMAZ, Ahmet

Publication type:

Article

The Impact of Institutional Ownership on Corporate Tax Avoidance in China: An Empirical Test Using Quantile Regression.

Published in:

Discrete Dynamics in Nature & Society, 2025, v. 2025, p. 1, doi. 10.1155/ddns/9924040

By:

Chen, Caiyun;
Li, Yingxuan;
Ruan, Xinfeng

Publication type:

Article

Corporate taxes and FDI in developing economies.

Published in:

International Economics & Economic Policy, 2023, v. 20, n. 4, p. 613, doi. 10.1007/s10368-023-00575-8

By:

Ngwaba, Chigozie Andy

Publication type:

Article

On imperfect competition and market distortions: the causes of corporate under-investment in energy and material efficiency.

Published in:

International Economics & Economic Policy, 2018, v. 15, n. 1, p. 159, doi. 10.1007/s10368-016-0370-2

By:

Rentschler, Jun;
Bleischwitz, Raimund;
Flachenecker, Florian

Publication type:

Article

INSTITUTIONAL OWNERSHIP AND FIRM'S DIVIDEND POLICY.

Published in:

Corporate Ownership & Control, 2008, v. 5, n. 2, p. 128

By:

Weiyu Guo;
Jinlan Ni

Publication type:

Article

What Happens When Islamic Capital Markets Move Away From Tax Neutrality - A Look At Oman & Saudi Arabia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2015, v. 23, n. 1, p. 253

By:

Selamat, A.;
Ariff, M.;
Shamsher, M.

Publication type:

Article

Recent Trends in State Corporate Income Taxes.

Published in:

Spectrum: Journal of State Government, 2001, v. 74, n. 1, p. 5

By:

Durbin, Elliott

Publication type:

Article

The Distribution of OASDI Taxes and Benefits by Income Decile.

Published in:

Social Security Bulletin, 1995, v. 58, n. 2, p. 21

By:

Pattison, David

Publication type:

Article

Portraying Corporate Villains as Victims.

Published in:

Social Policy, 2017, v. 47, n. 4, p. 58

By:

Mattera, Philip

Publication type:

Article

Subsidizing Corporate Offenders.

Published in:

Social Policy, 2014, v. 44, n. 2, p. 73

By:

Mattera, Philip

Publication type:

Article

Leaping Toward a Different Future.

Published in:

Social Alternatives, 2018, v. 37, n. 2, p. 21

By:

HIL, RICHARD

Publication type:

Article

The behavioral additionality effects of a tax incentive program on firms' composition of R&D investment.

Published in:

R&D Management, 2020, v. 50, n. 4, p. 510, doi. 10.1111/radm.12401

By:

Dai, Xiaoyong;
Verreynne, Martie‐Louise;
Wang, Jian‐Hang;
He, Yanan

Publication type:

Article

MANAGING TAX REGIMES: A CALL FOR RESEARCH.

Published in:

Public Administration, 2001, v. 79, n. 3, p. 751, doi. 10.1111/1467-9299.00278

By:

Tomkins, Cyril;
Packman, Chris;
Russell, Sandy;
Colville, Ian

Publication type:

Article

TAX-EXEMPT PROPERTY, TAX CAPITALIZATION, AND THE CUMULATIVE-URBAN-DECAY HYPOTHESIS.

Published in:

Public Administration, 1981, v. 59, n. 2, p. 185

By:

McEachern, William A.

Publication type:

Article

Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2024, v. 8, n. 3, p. 93, doi. 10.22067/ijaaf.2024.44439.1404

By:

Asnaashari, Hamideh;
Daghani, Reza;
Bagheri, Morteza;
Hadian, Seyed Sadegh

Publication type:

Article

CORPORATE TAX AGGRESSIVENESS AND MANAGERIAL CAPABILITIES: INSIGHTS FROM INDONESIAN FIRMS.

Published in:

Eduvest: Journal Of Universal Studies, 2024, v. 4, n. 11, p. 1, doi. 10.59188/eduvest.v4i11.39019

By:

Putu Kurniawati, Yudith Janurita;
Maradona, Agus Fredy

Publication type:

Article

The Influence of Corporate Tax Strategy (CTS) On Consumer Reaction (Cr) With Consumer Perceived Ethicality (CPE) as A Mediating Variable Using Experimental Method.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 6, p. 877, doi. 10.59141/jrssem.v4i6.776

By:

Hidayat, Kadarisman;
Rokhimakhumullah, Dewi Noor Fatikhah;
Ningsih, Devi Nur Cahaya;
Ferdhianzah, Hefry Johan

Publication type:

Article

Facing or Retreating? Evaluating The Impact of Corruption, Financial Access, and Gender on Corporate Tax Compliance.

Published in:

Journal Research of Social Science, Economics & Management, 2024, v. 4, n. 2, p. 263, doi. 10.59141/jrssem.v4i2.691

By:

Nisa, Safira Ainun;
Wati, Dwi Sintia;
Syifaudin, Ahmad

Publication type:

Article

The effect of income and expense shifting on the corporate income tax evasion.

Published in:

Central European Management Journal, 2023, v. 31, n. 3, p. 364, doi. 10.1108/CEMJ-08-2022-0091

By:

Kołodziej, Sabina;
Maruszewska, Ewa Wanda;
Niesiobędzka, Małgorzata

Publication type:

Article

Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe.

Published in:

Theory, Methodology, Practice, 2021, v. 17, n. 2, p. 67, doi. 10.18096/TMP.2021.03.06

By:

KOREČKO, JAROSLAV;
SUHÁNYIOVÁ, ALŽBETA;
SUHÁNYI, LADISLAV

Publication type:

Article

Postmaterialism and Corporate Tax Avoidance.

Published in:

International Journal of Accounting (World Scientific), 2023, v. 58, n. 1, p. 1, doi. 10.1142/S1094406023500026

By:

Yujia Cui;
Jiwei Wang;
Kangtao Ye

Publication type:

Article

Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 1, p. 1, doi. 10.1142/S1094406019500021

By:

Nan-Ting Kuo;
Cheng-Few Lee

Publication type:

Article

Guest Editors' Introduction: Emerging Market Economies: Global Financial Crises and Resiliency.

Published in:

Emerging Markets Finance & Trade, 2018, v. 54, n. 3, p. 489, doi. 10.1080/1540496X.2018.1437314

By:

Toader, Tudorel;
Onofrei, Mihaela;
Andrieș, Alin Marius

Publication type:

Article

Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets.

Published in:

Emerging Markets Finance & Trade, 2018, v. 54, n. 3, p. 571, doi. 10.1080/1540496X.2017.1418317

By:

Vintilă, Georgeta;
Gherghina, Ştefan Cristian;
Păunescu, Radu Alin

Publication type:

Article

An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies.

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 5, p. 1001, doi. 10.1080/1540496X.2016.1256113

By:

Cao, Jifeng;
Cui, Yiwen

Publication type:

Article

The Responsiveness of Corporate Investments to Changes in Corporate Income Taxation During the Financial Crisis: Empirical Evidence from Slovenian Firms.

Published in:

Emerging Markets Finance & Trade, 2016, v. 52, n. 9, p. 2165, doi. 10.1080/1540496X.2015.1068069

By:

Črnigoj, Matjaž

Publication type:

Article

Determinants of the Variability of Corporate Effective Tax Rates: Evidence from Romanian Listed Companies.

Published in:

Emerging Markets Finance & Trade, 2014, v. 50, p. 113, doi. 10.2753/REE1540-496X5004S4007

By:

Lazăr, Sebastian

Publication type:

Article

Determinants of the Effective Tax Rate in the BRIC Countries.

Published in:

Emerging Markets Finance & Trade, 2014, v. 50, p. 214, doi. 10.2753/REE1540-496X5003S313

By:

Fernández-Rodríguez, Elena;
Martínez-Arias, Antonio

Publication type:

Article

Fiscal Policy and the Cost of External Finance to Firms.

Published in:

Emerging Markets Finance & Trade, 2010, v. 46, p. 36, doi. 10.2753/REE1540-496X4603S103

By:

Badarau-Semenescu, Cristina;
Semenescu, Andreea

Publication type:

Article

LA IMPOSICIÓN SOBRE EL JUEGO: DE LA REGULACIÓN A LA INTERNALIZACIÓN DE LAS EXTERNALIDADES.

Published in:

Anuario de la Facultad de Derecho de la Universidad de Alcalá, 2022, v. 15, p. 147, doi. 10.14679/1960

By:

GARRIDO, MARÍA CRESPO

Publication type:

Article

Editorial.

Published in:

Revista Catarinense da Ciência Contábil, 2017, v. 16, n. 49, p. 1

By:

Marcello Alexandre Seemann

Publication type:

Article

PROPUESTAS PARA ADAPTAR Y MEJORAR EL IRPF, EL IS Y EL IVA AL TRABAJO A DISTANCIA Y A LA REALIZACIÓN DE ACTIVIDADES ECONÓMICAS O PROFESIONALES DESDE EL DOMICILIO.

Published in:

Crónica Tributaria, 2023, v. 188, n. 3, p. 149, doi. 10.47092/CT.23.3.5

By:

Rovira Ferrer, Irene

Publication type:

Article

EDITORIAL.

Published in:

Crónica Tributaria, 2022, v. 184, n. 3, p. 5

By:

García-Herrera, Cristina;
Moreno, Saturnina

Publication type:

Article

LA RESPONSABILIDAD SUBSIDIARIA DEL ARTÍCULO 43.1.h) DE LA LEY GENERAL TRIBUTARIA: “SOCIEDAD REFUGIO” Y LEVANTAMIENTO DEL VELO.

Published in:

Crónica Tributaria, 2022, v. 184, n. 3, p. 11, doi. 10.47092/CT.22.3.1

By:

De Juan Casadevall, Jordi

Publication type:

Article

APLICACIÓN E INTEGRACIÓN DE LOS MODELOS TRIBUTARIOS SOCIETARIOS: DISTRIBUCIÓN, FISCALIDAD Y DEDUCCIÓN POR DOBLE IMPOSICIÓN DE LOS DIVIDENDOS.

Published in:

Crónica Tributaria, 2022, v. 184, n. 3, p. 29, doi. 10.47092/CT.22.3.2

By:

Jiménez Vargas, Pedro Jesús

Publication type:

Article

ASESORAMIENTO FISCAL DE LOS NEGOCIOS DIGITALES.

Published in:

Crónica Tributaria, 2021, v. 181, n. 4, p. 177, doi. 10.47092/CT.21.4.7

By:

Carbajo Vasco, Domingo

Publication type:

Article