Despite there is a large amount of relevant literature on the two main topics contingency information disclosure and corporate tax avoidance, no one has yet focused relationship between two. The study in this paper aims to fill gap. Based empirical data Chinese A-share listed companies from 2007 2020, we empirically examines impact using expected liabilities presented financial statements enter...

Little is known about how banks shift profits to low-tax countries. Because of their specific business model, use other profit-shifting channels than nonfinancial firms. We propose a novel and bank-specific method profit shifting: the strategic relocation proprietary trading jurisdictions. Using regulatory data from German central bank, we show that one percentage point lower corporate tax rate...

Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian menggunakan perusahaan property real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling diperoleh 15 60 pengamatan. Metode analisis data regr...

The government continues to strive optimize tax revenue, but the revenue target has not been achieved due various reasons, one of which is evasion. research objective examine relationship between profitability, year pandemic, and financial distress on avoidance. population all issuers listed Indonesia Stock Exchange during 2018-2021 period. number samples used 748 companies with purposive sampl...

Since Feldstein (1999), the most widely used method of calculating the excess burden of income taxation is to estimate the e¤ect of tax rates on reported taxable income. Feldstein’s taxable income formula for deadweight loss implicitly assumes that the marginal social cost of evasion and avoidance equals the tax rate. This paper argues that this condition is likely to be violated in practice fo...

This paper examines how socio-economic status (SES) modifies how smokers adjust to changes in the price of tobacco products through utilization of multiple price minimizing techniques. Data come from the International Tobacco Control Policy Evaluation (ITC) Four Country Survey, nationally representative samples of adult smokers and includes respondents from Canada, the United States, the United...

Tax payments by tax subjects are a source of income for the state which will be used as financing development activities. On other hand, is deduction from company's profit so that this difference in interests triggers certain ways created company both legally and illegally reducing taxes paid. One taken avoidance. The purpose study was to determine effect profitability, firm size capital intens...