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
Evolving Discontinuities in The State Taxation of Income from Remote Work

article Full Text OpenAlex

VAT and Indirect Taxes: Rethinking International Taxation

article Full Text OpenAlex

Tax aspects of citizenship by investment

article Full Text OpenAlex

Digital Services Taxes and WTO Law: The Likeness Challenge in the Data Economy

article Full Text OpenAlex

Algorithms and Bureaucrats: Evidence from Tax Audit Selection in Senegal

book Full Text OpenAlex

In a ‘bad’ place? Location and the relationship between tax haven use and corporate reputation

article Full Text OpenAlex

Ownership structure, digital transformation, and corporate tax avoidance: Evidence from Indonesia

article Full Text OpenAlex

Harmonizing Global Digital Trade: Integrating Tax Governance and Consumer Protection Regulatory Frameworks

article Full Text OpenAlex

НАЛОГОВОЕ СТИМУЛИРОВАНИЕ ПРЕДПРИЯТИЙ ТЕКСТИЛЬНОЙ ПРОМЫШЛЕННОСТИ В ЕВРАЗИЙСКОМ ЭКОНОМИЧЕСКОМ СОЮЗЕ

article Full Text OpenAlex

Temporal dynamics of tax avoidance: impacts of tax audits in Brazil

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 430 FWCI117.2853

The Missing Profits of Nations

article Full Text OpenAlex 338 FWCI79.4069

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

book Full Text OpenAlex 179 FWCI66.6297

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

review Full Text OpenAlex 166 FWCI41.7622

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

article Full Text OpenAlex 158 FWCI37.2536

World Investment Report 2022: International tax reforms and sustainable investment

article Full Text OpenAlex 156 FWCI67.4804

Building an Investment Tax Incentives database

report Full Text OpenAlex 152 FWCI0

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

paratext Full Text OpenAlex 147 FWCI0

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

article Full Text OpenAlex 124 FWCI35.8113

Tax evasion and tax avoidance

article Full Text OpenAlex 115 FWCI27.2452