专题：Corporate Taxation and Avoidance

This cluster of papers focuses on corporate tax avoidance strategies, including the use of high-powered incentives, the behavior of multinational firms, financial reporting practices, transfer pricing, and the impact of tax shelters. It also explores the relationship between tax planning and corporate social responsibility, as well as the influence of tax policies on investment behavior.
最新文献
Audit fees in the mandatory joint audit setting: a comparative study between the European Union and the MENA region

article Full Text OpenAlex

Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance

article Full Text OpenAlex

How tax structure shapes FDI attractiveness and economic growth in developing economies?

article Full Text OpenAlex

Transfer Pricing Manipulations of Multinational Companies and Economic Development in Nigeria

article Full Text OpenAlex

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

article Full Text OpenAlex

Institutional Quality, ESG Performance, and Aggressive Tax Planning in Developing Countries

article Full Text OpenAlex

Does Public Trust Encourage Voluntary Tax Compliance? A Study of Indonesian Taxpayers

article Full Text OpenAlex

The Financial Drivers of Base Erosion Profit Shifting In Indonesia: Transfer Pricing, Leverage, And Inventory Intensity In Multinational Companies

article Full Text OpenAlex

Regional authority and the shadow economy

article Full Text OpenAlex

The moderating role of entrepreneurial orientation in the relationship between digital transformation, corporate tax reputation, and tax compliance among SMEs

article Full Text OpenAlex

近5年高被引文献
Does the digital transformation of enterprises affect stock price crash risk?

article Full Text OpenAlex 415 FWCI116.2233

The Missing Profits of Nations

article Full Text OpenAlex 327 FWCI79.0435

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 169 FWCI67.3475

A review of China-related accounting research in the past 25 years

review Full Text OpenAlex 158 FWCI40.9855

World Investment Report 2022: International tax reforms and sustainable investment

article Full Text OpenAlex 154 FWCI68.7866

Building an Investment Tax Incentives database

report Full Text OpenAlex 152 FWCI0

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

article Full Text OpenAlex 145 FWCI35.9904

Assessing tax relief from targeted investment tax incentives through corporate effective tax rates

paratext Full Text OpenAlex 145 FWCI0

Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility

article Full Text OpenAlex 122 FWCI34.1975

Tax evasion and tax avoidance

article Full Text OpenAlex 112 FWCI26.3149