منابع مشابه
Computer Aided Tax Avoidance Policy Analysis
This thesis presents a three part methodology for analyzing the flow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of “flow-through” tax entities, have rapidly increased in size, complexity and economic re...
متن کاملmesuring the staff technology readiness, the case of a multi national chemical company operating in iran
چکیده ندارد.
15 صفحه اولDeterminants of Tax Avoidance
I model the determinants of corporate tax avoidance. Prior research hypothesizes that firms forgo profitable tax-saving strategies due to non-tax costs, financial reporting incentives, and tax authority scrutiny. Because many of these frictions are not directly observable, I quantify their effects using a dynamic structural model in which the firm chooses a set of tax-saving projects in each pe...
متن کاملTax evasion , tax avoidance and development finance
Domestic revenue mobilisation is key to sustainable development finance – only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of...
متن کاملReligiosity and Tax Avoidance
In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e...
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ژورنال
عنوان ژورنال: International Journal of Management Excellence
سال: 2018
ISSN: 2292-1648
DOI: 10.17722/ijme.v12i1.1042