Does trade liberalization aggravate tax avoidance? We build a three-country model of competition consisting two nonhaven countries and one haven in which goods are traded between the nonhavens firms may shift profits to haven. When cooperate, reduction costs does not change degree avoidance. In contrast, when do equilibrium rates become higher, resulting more Furthermore, strengthens nonhavens,...

Carbon dioxide is produced as a by-product of cellular respiration by all aerobic organisms and thus serves for many animals as an important indicator of food, mates, and predators. However, whether free-living terrestrial nematodes such as Caenorhabditis elegans respond to CO2 was unclear. We have demonstrated that adult C. elegans display an acute avoidance response upon exposure to CO2 that ...

The purpose of this study was to examine the effects profitability, intensity fixed assets, and leverage on tax avoidance by focusing manufacturing companies registered in Indonesia Stock Exchange period 2017 – 2019. Tax a dependent variable, while were independent variables. sampling method used purposive with sample 54 observation three years row produce total 162 samples. analysis technique ...

This study aims to determine the effect of financial distress, leverage and sales growth on tax avoidance. Tax Avoidance is an act avoidance carried out by taxpayers, but actions taken do not violate applicable regulations. Financial as variables that can trigger this The research sample consisted 17 companies which were determined using a purposive sampling technique with 6 years observation, ...

This study aims to analyze the effect of tax avoidance, reporting aggressiveness, risk on corporate as proxied by volatility stock returns with institutional ownership moderating. Manufacturing companies become population a sample selection technique, namely purposive sampling. Samples obtained is 34 2016-2020 research period, which means total number data 170. The type secondary that can be ac...