Search Results

Tax planning ability and the CFO's compensation,
Yujie Liu, Hangbo Liu and Jianhong Li, in Finance Research Letters (2023)
Keywords: CFO; Tax planning ability; Compensation; Corporate governance;

How to account for tax planning and its uncertainty in firm valuation?,
Jonas Knaisch, in Journal of Business Economics (2024)
Keywords: Tax planning, Tax uncertainty, Firm value, Tax planning score

Tax Planning by European Banks,
Mona Barake, from HAL (2023)
Keywords: Profit shifting,Tax planning,Banks,Country-by-country reporting

Aggressive tax planning indicators,
Ihs, Dondena and Cpb, from Directorate General Taxation and Customs Union, European Commission (2018)
Keywords: taxation, aggressive tax planning, interest payments, royalty payments, transfer pricing

Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion,
Diana Onu, Lynne Oats, Erich Kirchler and Andre Julian Hartmann, in Games (2019)
Keywords: tax compliance; tax avoidance; tax evasion; tax planning; creative compliance

Corporate Social Responsibility, Taxation and Aggressive Tax Planning,
Knuutinen Reijo, in Nordic Tax Journal (2014)
Keywords: Corporate social responsibility (CSR), tax morality, tax planning, aggressive tax planning, tax reporting

Planning of Tax Payments as a Factor of Economic Growth,
Aguzarova L.A. and Aguzarova F.S., in European Research Studies Journal (2018)
Keywords: Planning of tax payments, budget system, tax policy, tax revenues.

Tax Planning Knowledge Diffusion via the Labor Market,
John M. Barrios and John Gallemore, in Management Science (2024)
Keywords: tax planning, tax avoidance, tax departments, employee movements, human capital

International Tax Planning and Ownership Structure in the Czech Republic,
V t Jedlicka, in The AMFITEATRU ECONOMIC journal (2023)
Keywords: tax planning, tax avoidance, family companies, tax havens, Czech Republic

EXPERTISE IN CORPORATE-TAX PLANNING - THE ISSUE IDENTIFICATION STAGE,
Se Bonner, Js Davis and Br Jackson, in Journal of Accounting Research (1992)
Keywords: Taxation, Corporate tax planning, Declarative tax knowledge, Procedural tax knowledge

The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax,
Anna Feller and Deborah Schanz, from arqus - Arbeitskreis Quantitative Steuerlehre (2014)
Keywords: tax planning, tax avoidance, manager power, qualitative research

Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans,
Marcus Berliant and Robert Strauss, from University Library of Munich, Germany (2008)
Keywords: Tax equity; McCain tax plan; Obama tax plan

PRIORITIES AND METHODS OF PLANNING OF VALUE ADDED TAX,
Artemenko Galina (Артеменко Г.А.), Zubrova Ekaterina (Зуброва Е.С.) and Zinoveva Elina (Зиновьева Э.Э.), in State and Municipal Management Scholar Notes (2020)
Keywords: Russian tax system, tax legislation, value added tax, VAT, indirect taxes, tax rate, tax planning, tax administration, state budget

Policy Forum: Transparency—An Essential Condition for Ethical Behaviour in Tax Planning,
Lyne Latulippe, in Canadian Tax Journal (2024)
Keywords: Aggressive tax planning, disclosure, ethics, professional, tax planning, transparency

Tax incentives for research and development and their use in tax planning,
Olena Pfeiffer and Christoph Spengel, from ZEW - Leibniz Centre for European Economic Research (2017)
Keywords: research and development, R&D, tax planning, corporate taxation

Climate Change Mitigation and Tax Planning: A Panel Evidence of Malaysian List Companies,
Hui Wei You and Rayenda Brahmana, in Jurnal Ekonomi Malaysia (2017)
Keywords: Climate-change Mitigation, Tax Planning

Directors Remuneration and Tax Planning of Listed Companies,
Mohd Waliuddin Mohd Razali, Afizal Eizaz Abdul Razak, Sharon Cheuk Choy Sheung and Dyg Haszelinna Abg Ali, in International Journal of Asian Social Science (2019)
Keywords: Remuneration, Director, Tax planning, Book tax differences, Malaysian, Listed companies.

Tax Planning in Public and Municipal Establishments of Education,
Marina R. Koroeva, in Finansovyj žhurnal — Financial Journal (2013)
Keywords: tax planning, tax risks, education establishments, public and municipal establishments

Tax planning, corporate governance and equity value,
Nor Shaipah Abdul Wahab and Kevin Holland, in The British Accounting Review (2012)
Keywords: Tax planning; Tax avoidance; Firm value; Corporate governance; Agency costs;

E-government and corporate tax planning: International evidence,
Christof Beuselinck, Panagiotis Karavitis, Pantelis Kazakis and Niswatil Mouna, from University Library of Munich, Germany (2024)
Keywords: tax avoidance, tax planning, digitalization, e-government, digital governments

Fair inheritance taxation in the presence of tax planning,
Matthias Wrede, from Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics (2013)
Keywords: tax planning, inheritance tax, fair taxation, warm glow of giving

Fair inheritance taxation in the presence of tax planning,
Matthias Wrede, in Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics) (2014)
Keywords: Tax planning; Inheritance tax; Fair taxation; Joy of giving;

Sustainability planning policy collecting the revenues of the tax administration,
Marius Herbei and Gheorghe Mocan, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2010)
Keywords: planning policy, budget revenue, tax administration

IMPACT OF TRANSFER PRICING REGULATIONS ON TAX PLANNING IN NIGERIA,
Eiya. O., Izevbigie, D.P.I. and Dauda, H.A., in Journal of Taxation and Economic Development (2023)
Keywords: Transfer pricing regulation; Tax planning; MNCs

Management compensation, monitoring and aggressive corporate tax planning,
Melanie Steinhoff, from University of Münster, Münster Center for Economic Policy (MEP) (2015)
Keywords: management incentives, hidden action, corporate tax planning

Management Compensation, Monitoring and Aggressive Corporate Tax Planning,
Melanie Steinhoff, from Center for Quantitative Economics (CQE), University of Muenster (2015)
Keywords: management incentives, hidden action, corporate tax planning

CEO marital status and corporate tax planning behavior,
Ming-Hua Liu, Shaohua Tian and Yang Zhang, in Review of Quantitative Finance and Accounting (2023)
Keywords: CEO, Marital status, Aggressive tax planning

Religiosity and tax evasion: the application of theory of planned behavior,
Ummi Fadhilah, in Asian Journal of Islamic Management (AJIM) (2019)
Keywords: Tax evasion, religiosity, Theory of Planned Behavior

The Effect of Independent Commissioners and Capital Intensity on Tax Planning,
Rinasda Serena and Dian Anita Nuswantara, in Jurnal Bisnis Mahasiswa (2024)
Keywords: Independent Commissioners; Capital Intensity; Tax Planning

Expected economic growth and investment in corporate tax planning,
Jaewoo Kim, Sean McGuire, Steven Savoy and Ryan Wilson, in Review of Accounting Studies (2022)
Keywords: Macroeconomic growth, Tax planning, GDP Forecast

Tax Administration: Designing a Business Continuity Plan for an Epidemic,
John Brondolo, Joshua Aslett and Andja Komso, from International Monetary Fund (2020)
Keywords: Tax administration; business continuity plan; crisis management

Trump's tax reform plan: a short overview,
Luigi Bernardi, from Società Italiana di Economia Pubblica (2017)
Keywords: Taxation, Donald Trump’s tax plan

The Effect of Corporate Tax Planning On Firm Value,
Silvy Christina, from Global Academy of Training and Research (GATR) Enterprise (2019)
Keywords: Firm Performance; Tax Planning; Effective Tax Rate; Cash Effective Tax Rate; Tax Saving.

Tax Planning in the System of Accounting and Management Information Space,
Inna Khovrak and Dariia Vovk, in Oblik i finansi (2020)
Keywords: tax planning, information support, managerial accounting, taxes, tax burden, tax optimization

International Tax Planning in the Age of ICT,
Anne Schäfer and Christoph Spengel, from ZEW - Leibniz Centre for European Economic Research (2004)
Keywords: International Company Taxation, Tax Planning, Information and Communication Technologies, Electronic Commerce

Methodology of Planning Tax Expenses,
Margarita Fridrihovna Safonova, Irina Nikolaevna Kalinina, Nadezhda Konstantinovna Vasilieva, Yuriy Iosifovich Bershitskiy and Tatiana Ivanovna Kiselevich, in International Journal of Economics and Financial Issues (2016)
Keywords: Tax Expenses, Taxation Planning, Taxation Burden, Efficiency of Taxation Strategy, Internal Control

Debt and tax planning by multinationals,
Stéphane Sorbe, Åsa Johansson and Øystein Bieltvedt Skeie, from OECD Publishing (2017)
Keywords: capital structure, debt bias, interest-to-earnings, multinational tax planning, thin capitalisation rules

EXPERTISE IN CORPORATE-TAX PLANNING - THE ISSUE IDENTIFICATION PHASE - DISCUSSION,
Ms Schadewald, in Journal of Accounting Research (1992)
Keywords: Taxation, Corporate tax planning, Declarative tax knowledge, Procedural tax knowledge

Strategic reactions in corporate tax planning,
Christopher S. Armstrong, Stephen Glaeser and John D. Kepler, in Journal of Accounting and Economics (2019)
Keywords: Corporate income tax; Tax planning; Industry competition; Strategic interaction; Tax havens; Difference-in-differences; Partially-overlapping groups; Reflection problem;

How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view,
Jonas Knaisch, from arqus - Arbeitskreis Quantitative Steuerlehre (2022)
Keywords: Tax Avoidance, Tax Uncertainty, Firm Value, Tax Planning Score

Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning,
W. Steven Clark and Alexander Klemm, in Canadian Tax Journal (2015)
Keywords: Effective income tax rates, corporate income taxes, tax planning, tax incentives

Tax avoidance in response to a decline in the funding status of defined benefit pension plans,
Neeru Chaudhry, Hue Hwa Au Yong and Chris Veld, in Journal of International Financial Markets, Institutions and Money (2017)
Keywords: Tax avoidance; Tax planning; Defined benefit pension plan; Pension deficit; Underfunded pension plan;

Effective tax rates under IP tax planning,
Lisa Evers and Christoph Spengel, from ZEW - Leibniz Centre for European Economic Research (2014)
Keywords: corporate taxation, effective tax rate, tax planning, profit shifting, transfer pricing, intellectual property, intangible assets, contract R&D

Celebrity baby photograph donations: A case study in charitable contribution tax planning and research,
Hossein Nouri and Dustin Opatosky, in Journal of Accounting Education (2010)
Keywords: Charitable contributions; Tax research; Individual tax planning;

Anti-avoidance rules against international tax planning: A classification,
Åsa Johansson, Øystein Bieltvedt Skeie and Stéphane Sorbe, from OECD Publishing (2017)
Keywords: anti-avoidance rules, international tax planning

The Impact of State 529 Plan Tax Incentives on Take-Up and Savings,
Bradley T. Heim and Ruth Winecoff, in Public Finance Review (2023)
Keywords: 529 plan; tax incentives; college savings

Fitness Landscape and Tax Planning: NK Model for Fiscal Federalism,
Marisa Faggini and Anna Parziale, in International Journal of Economics and Finance (2017)
Keywords: fiscal decentralization, coevolution, fitness landscape, tax planning

Adoption of tax planning instruments in business organizations: A structural equation modelling approach,
Lars Fallan, Randi Hammervold and Kjell Grønhaug, in Scandinavian Journal of Management (1995)
Keywords: Tax planning instruments innovativeness adoption of innovations

Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior,
Afuan Fajrian Putra and Amir Hakim bin Osman, in Journal of Contemporary Accounting (2019)
Keywords: Theory of planned behaviour, tax compliance, taxpayer, MSME

Austerity plans and tax evasion: theory and evidence from Greece,
Francesco Pappadà and Yanos Zylberberg, from Université de Lausanne, Faculté des HEC, Département d’économie (2014)
Keywords: tax evasion; austerity plans; credit frictions

Austerity Plans and Tax Evasion: Theory and Evidence from Greece,
Francesco Pappadà and Yanos Zylberberg, from Banque de France (2015)
Keywords: tax evasion, austerity plans, credit frictions.

Innovation, patent location and tax planning by multinationals,
Øystein Bieltvedt Skeie, Åsa Johansson, Carlo Menon and Stéphane Sorbe, from OECD Publishing (2017)
Keywords: BEPS, corporate taxation, multinational enterprises, patents, research and development, tax planning

Board Attributes and Tax Planning of Corporate Organisations in Nigeria,
Imuetinyan Eguavoen, Isaac Ukarin and Ojuye Thomas Enewerome, in Management and Economics Review (2023)
Keywords: Board size, Board independence, Gender diversity, Nigeria, Tax planning

Board characteristics and tax planning of quoted companies in Nigeria,
Otuedon Ajueyitse Martins and Omoye A.S., in International Journal of Applied Economics, Finance and Accounting (2024)
Keywords: Board gender diversity, Board political connection, Board size, Tax planning.

Study on Structures of Aggressive Tax Planning and Indicators,
Ramboll Management Consulting and Corit Advisory, from Directorate General Taxation and Customs Union, European Commission (2016)
Keywords: European Union, corporate income tax, BEPS, agressive tax planning, ACE, CCCTB

Corporate tax planning and firms' information environment,
Benjamin Osswald, from arqus - Arbeitskreis Quantitative Steuerlehre (2018)
Keywords: external information quality, information asymmetry, information environment, internal information quality, tax avoidance, tax planning

In praise of tax havens: International tax planning and foreign direct investment,
Qing Hong and Michael Smart, from University of Toronto, Department of Economics (2006)
Keywords: income shifting, tax planning, foreign direct investment, tax competition, thin capitalization

The Impact of Tax Planning on Forward-Looking Effective Tax Rates,
Centre for European Economic Research (zew), from Directorate General Taxation and Customs Union, European Commission (2016)
Keywords: corporate taxation, effective tax rates, cross-border investment, profit shifting, tax planning

In praise of tax havens: International tax planning and foreign direct investment,
Qing Hong and Michael Smart, in European Economic Review (2010)
Keywords: Income shifting Tax planning Foreign direct investment Tax competition Thin capitalization

Managerial Ability and Tax Planning: Trade-Off between Tax and Nontax Costs,
KangYoung Lee and SungMan Yoon, in Sustainability (2020)
Keywords: managerial efficiency; sustainability of firms; tax planning; tax costs; nontax costs; trade-off

In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment,
Qing Hong and Michael Smart, from CESifo (2007)
Keywords: income shifting, tax planning, foreign direct investment, tax competition, thin capitalization

Tax Planning,
Jonas Agell, Peter Englund and Jan Södersten, from Palgrave Macmillan (1998)
Keywords: Capital Income, Capital Gain, Capital Taxation, Pension Insurance, Taxable Capital Gain

Tax planning of married couples and intra-household income inequality,
Thiess Buettner, Katharina Erbe and Veronika Grimm, in Journal of Public Economics (2019)
Keywords: Tax planning; Tax avoidance; Tax arbitrage; Married couples; Separate taxation; Family decision making; Gender differences; Payroll tax; Individual tax returns;

The intoxicating brew of black liquor and son of black liquor: Deciphering the tax planning, research, policy and financial statement implications of tax credits via financial reporting income tax disclosures,
Beth B. Kern, in Journal of Accounting Education (2012)
Keywords: Tax planning; Tax research; Tax policy; Accounting for income taxes; Tax credits;

Tax planning of corporate assessees: a bibliometric study and future research direction,
Arjuna Kumar Maharana and Priyabrata Panda, in International Journal of Accounting, Auditing and Performance Evaluation (2024)
Keywords: tax planning; tax avoidance; corporate assessees; bibliometric analysis; thematic analysis; corporate tax.

THE EFFECT OF TAX PLANNING, EQUITY AND OPERATION CASH FLOW TOWARDS THE EFFORT OF COMPRESSING INCOME TAX BURDEN IN PROPERTY AND REAL ESTATE COMPANIES LISTED INSTOCK EXCHANGEPERIOD 2012-2015,
HanTONO, in JOURNAL OF LIFE ECONOMICS (2019)
Keywords: tax planning, equity and operation cash flow, and effort of income tax burden.

Using small businesses for individual tax planning: evidence from special tax regimes in Chile,
Claudio Agostini, Eduardo Engel, Andrea Repetto and Damián Vergara, in International Tax and Public Finance (2018)
Keywords: Special tax regimes, Small businesses, Individual tax planning, Tax avoidance, Income sheltering, Behavioral responses

Concept of Tax Advising Within Tax Optimization,
Svitlana Bychkova and Makarova Nadiya, in Oblik i finansi (2013)
Keywords: tax advising, concept, tax optimization, tax planning tool, tax planning, tax planning methods

A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty,
Markus Diller and Maximilian Kittl, in Journal of Business Economics (2016)
Keywords: Inheritance tax, Bequests, Inter-vivos transfers, Tax planning, Uncertainty

The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext Lisbon,
Pedro Ferreira Silva, Cristina Sá and Teresa Eugénio, in IJFS (2024)
Keywords: tax planning; tax management; corporate social responsibility; Portugal

The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions,
Afrãsinei Mihai-Bogdan, in Ovidius University Annals, Economic Sciences Series (2014)
Keywords: double tax treaties, tax havens, tax planning.

How does quasi-indexer ownership affect corporate tax planning?,
Shuping Chen, Ying Huang, Ningzhong Li and Terry Shevlin, in Journal of Accounting and Economics (2019)
Keywords: Tax planning; Quasi-indexer; Russell index assignment; Regression discontinuity;

Board diversity and tax planning in the context of Malaysian listed firm,
Mohd Waliuddin Mohd Razali, Nurul Amirah Sujak Subanderayo, Noraisyah Abd Rahman, Josephine Tan-Hwang Yau and Dyg Haszelinna Abg Ali, in International Journal of Applied Economics, Finance and Accounting (2023)
Keywords: Board diversity, Corporate governance, Financial performance, Tax planning.

TAX INCENTIVES AND CAPITAL STRUCTURES - THE CASE OF THE DIVIDEND REINVESTMENT PLAN,
Oh Chang and Dr Nichols, in Journal of Accounting Research (1992)
Keywords: Capital structure, Tax incentives, Dividends, Dividend reinvestment plan

Sustainable Urban Logistics Distribution Network Planning with Carbon Tax,
Jidong Guo, Qiuhong Zhao and Menghao Xi, in Sustainability (2022)
Keywords: carbon tax; sustainability; urban logistics; network planning; genetic algorithm

BOARD ATTRIBUTES AND TAX PLANNING OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA,
Zachariah Peter, Tahir Kabir Hamid and Mohammed Ibrahim, in International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF) (2020)
Keywords: Board independence; board size; gender diversity; foreign directors; tax planning

Intra-household inequality and tax planning of same-sex couples,
Johannes Koeckeis, from GRAPE Group for Research in Applied Economics (2022)
Keywords: Economics of Gender, Household Income Gap, Sexual Orientation, Tax Planning

Corporate Governance and Dividend Reinvestment Plans: Insights from Imputation Tax in Australia,
Hussein Abedi Shamsabadi, Imen Tebourbi, Mohammad Nourani and Byung S. Min, in Finance Research Letters (2021)
Keywords: Dividend reinvestment plans; Corporate governance; Imputation tax; Dividend policy; Australia;

Impact of Land Value Tax on the Equity of Planning Outcomes,
Joseph Morgan and Sina Shahab, in Land (2023)
Keywords: land value tax; equity; planning outcomes; taxation; land value capture; Wales

Dutch Shell Companies and International Tax Planning,
Arjan Lejour, Jan Mohlmann, Maarten van't Riet and Thijs Benschop, from Tilburg University, Center for Economic Research (2019)
Keywords: corporate taxation; international tax planning; treaty shopping; bilateral dividend flows; bilateral interest flows; bilateral royalty flows

Deathbed tax planning,
Oscar Erixson and Sebastian Escobar, in Journal of Public Economics (2020)
Keywords: Tax avoidance; Tax reform; Terminal illness;

Tax Reform and International Tax Planning,
L. Muten, from Uppsala - Working Paper Series (1995)
Keywords: TAX REFORMS;FOREIGN EXCHANGE;LIBERATION

THE OFFSHORE STRUCTURES AS ONE MECANISM FOR DISPLACEMENT AND TAX PLANNING IN A GLOBAL ECONOMICS,
Emilia Natalia Da Costa Nogueira, in Revista Galega de Economía (2011)
Keywords: Offshore structures, Global economics, Tax planning, Tax heaven and offshore in-ternational financial center (TH/OIFC).

ASSESSMENT OF THE TAX POTENTIAL AS PART OF THE BUDGET POTENTIAL IN THE BUDGET PLANNING PROCESS,
R. Zhebchuk, in Economics of Development (2014)
Keywords: budget potential, tax potential, budget planning, tax revenues, budget, budget classification

The governance role of lender monitoring: Evidence from Borrowers' tax planning,
Fuzhao Zhou, Pei Shao, Feixue Xie and Jianning Huang, in Advances in accounting (2023)
Keywords: Bank monitoring; Corporate governance; Tax avoidance; Tax planning; Financial distress; Agency cost;

On the dynamics between local and international tax planning in multinational corporations,
Christof Beuselinck and Jochen Pierk, in Review of Accounting Studies (2024)
Keywords: Tax avoidance, Profit shifting, Local tax planning, Multinational corporations, Transfer pricing documentation requirements

Controlling the Tax Burden of the Enterprise in the Reality of Ukrainian Legislation,
Alyeksyeyev Ihor, Paranchuk Stepan and Chervinska Oksana, in Financial Sciences. Nauki o Finansach (2018)
Keywords: tax system, the tax burden, tax planning, tax optimization, tax incentives

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes,
Markonah Markonah and Sumarno Manrejo, in International Journal of Applied Economics, Finance and Accounting (2022)
Keywords: Tax compliance, Taxpayers planned behavior, Intention to pay taxes, Self-assessment system.

Order timing and tax planning when selling to a rival in a low-tax emerging market,
Baozhuang Niu, Jingwen Xu, Carman K.M. Lee and Lei Chen, in Transportation Research Part E: Logistics and Transportation Review (2019)
Keywords: Preferential tax policies; Order timing; Co-opetition; Tax planning; OBOR market;

A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model,
Ralf Ewert and Rainer Niemann, from CESifo (2014)
Keywords: tax avoidance, principal-agent theory, tax planning, multi-task models, corporate governance