نتایج جستجو برای: tax avoidance
تعداد نتایج: 67909 فیلتر نتایج به سال:
Purpose: This study aims to examine and analyze the effect of foreign ownership, directors, transfer pricing, multinational corporation on tax avoidance.
 
 Design/methodology/approach: The population this is corporations listed Indonesia Stock Exchange for period 2016-2019. Using purposive sampling technique, sample obtained according criteria 280 observations. Data analysis was usin...
We determine the optimal income tax schedule when individuals have possibility of avoiding paying taxes. Considering a convex concealment cost function, we find that subset individuals, located in interior distribution, should be allowed to avoid taxes, provided marginal first euro is sufficiently small. This contrasts with results Grochulski who shows that, using subadditive all report their t...
ABSTRACT
 The existence of loopholes in tax laws and regulations is used by companies to do avoidance, which an act minimizing taxes without violating applicable regulations. Multinational have a greater opportunity avoid taking advantage the different each country. This study aims determine effect transfer pricing, thin capitalization, assets mix on avoidance. research based 2 (two) theor...
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