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Relevant bibliographies by topics / Corporate governance; Tax evasion

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Dissertations / Theses

Academic literature on the topic 'Corporate governance; Tax evasion'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 February 2022

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Dissertations / Theses on the topic "Corporate governance; Tax evasion"

1

Fan, Lyu. "Certified inside directors and tax avoidance: international evidence." HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/430.

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Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save t

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2

Owens, Jeffrey, Rick McDonell, Riël Franzsen, and Jude Thaddeus Amos. "Inter-agency Cooperation and Good Tax Governance in Africa." Pretoria University Law Press (PULP), 2017. http://epub.wu.ac.at/6292/1/2018_Inter%2Dagency_Cooperation_and_Good_Tax_Governance_in_Africa.pdf.

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In 2015, the Vienna University of Economics and Business (WU) and the African Tax Institute at the University of Pretoria launched a project to identify the links between corruption, money laundering and tax crimes in Africa. The project promotes the concepts of good tax governance and the importance to economic development of a tax system that is transparent and free of corruption. The project explores how law enforcement agencies and tax authorities can best cooperate to counter corruption and bribery. The project was initially aimed at three focus countries, namely, Ghana, Nigeria a

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3

Correia, Alexandre Diogo Figueira da Silva. "ESG performance, tax avoidance and external financing decisions in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20881.

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Mestrado em Finanças<br>Este estudo pretende analisar se a evasão fiscal afeta o custo de capital das empresas na Europa, tomando em consideração o nível de ESG das empresas. Enquanto que as atividades de planeamento fiscal podem gerar um maior fluxo de caixa depois de impostos, como resultado de um menor pagamento de imposto para os governos, estas podem também levar a resultados futuros incertos e arriscados, o que pode impor vários riscos para as empresas. Particularmente, tomando em atenção a estrutura de capital das empresas, esses riscos podem afetar significativamente as decisões de fi

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4

Wilson, Ryan James. "An examination of corporate tax shelter participants /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8777.

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5

Benting, Jade. "Business rescue as a vehicle for tax evasion." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/76932.

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6

Kupzowa, Julia. "Corporate tax evasion and governments : analysis and policy implications for Russia /." Frankfurt am Main [u.a.] : Lang, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015792986&line_number=0004&func_code=DB_RECORDS&service_type=MEDIA.

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7

Abdul, Wahab Nor Shaipah. "Tax planning and corporate governance : effects on shareholders' valuation." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/162801/.

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Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general social issues. In the U.K., tax avoidance, as estimated by Her Majesty’s Revenue and Customs’ anti-avoidance group, leads to several billion pounds of lost revenue each year. Consequently, the authorities implement tax investigation through risk classification assessments. The prospect of an adverse assessment may influence company directors when making tax planning decisions and similar risk concerns may influence shareholders in valuing ta

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8

Ying, Tingting. "Corporate governance and tax strategies in Chinese listed firms." Thesis, University of Nottingham, 2015. http://eprints.nottingham.ac.uk/28838/.

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Tax represents a significant cost to shareholders as well as to the firm, and it is generally expected tax aggressiveness are preferred. However, this argument ignores potential non-tax costs that could be associated with tax aggressiveness, especially those arising from agency problems and asymmetric information. This study aims to investigate the influence of corporate governance on taxaggressiveness of listed Chinese firms by adopting an agency perspective of the firm based upon the nexus of institutional arrangements in place in China. An innovation of this study is making use of available

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9

Bhikha, Vishal. "Corporate governance in South Africa : the role of institutional investors." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15476.

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Corporate governance has become the slogan of the global investment arena over the past decade. Corporate scandals and collapses with major loss to shareholders have noted a change in investors' attitude towards this topic. Corporate governance has not only become important for the survival of companies in the global economy, a set corporate governance framework too is required to merely attract capital for start-ups. This study focuses on the institutional investors in South Africa, and their attitudes towards current corporate governance standards in South Africa, and attitude to governance

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10

Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and thr

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