نتایج جستجو برای: tax avoidance
تعداد نتایج: 67909 فیلتر نتایج به سال:
We develop a theory of cross-border income shifting in response to personal taxation, and examine its implications for the revenue potential and excess burden of personal taxes at the subnational level. We estimate the elasticity of tax avoidance and of cross-border tax base shifting using data on top income shares for Canadian provinces, finding that interprovincial shifting accounts for about...
This paper examines the effect of customer geographic proximity on supplier tax avoidance. Based 5135 Chinese firm–year observations from 2009 to 2020, we find a positive association between distance and Moreover, this is robust after studying endogeneity concerns. We further that information asymmetry detection risk are underlying mechanisms. also relation more pronounced in suppliers with hig...
This research empirically want proves that leverage and transfer pricing affect tax avoidance. The phenomenon of revenue from the mining sector has been volatile for past five years so companies become object with a period 2019 to 2021. uses quantitative methods causal relationship approach. sampling technique is purposive by setting several criteria. Based on established criteria obtained, sam...
This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) thin capitalization Avoidance (3) book tax gap Avoidance. research method is carried out by taking secondary data, namely manufacturing companies listed Indonesia Stock Exchange for period 2018 2020. The data collection technique uses purposive sampling used in analyzing multiple regress...
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