Relevant bibliographies by topics / Corporate governance; Tax evasion / Dissertations / Theses
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Dissertations / Theses on the topic 'Corporate governance; Tax evasion'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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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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11

Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of cor
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12

Nyathela, Antoinette Grace. "An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60079.

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Tax haven jurisdictions have over the years been used and abused by individuals and companies to further their own interests or beneficial owner?s interests (e.g. Shareholders and beneficiaries in a trust) through investments made in these jurisdictions. These jurisdictions are largely used as a channel for tax evasion and to conceal criminal activities such as money laundering. Due to the growth in international trade and globalisation, it has become important to ensure that individuals and corporations are prevented from participating in harmful tax practices in an attempt to evade tax. To m
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13

Inger, Kerry Katharine. "Relative valuation of alternative methods of tax avoidance." Diss., Virginia Tech, 2012. http://hdl.handle.net/10919/27623.

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This paper examines the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall measures of tax avoidance; I extend this research by providing evidence that investors distinguish between methods of tax reduction in their valuation of tax avoidance. The impact of tax avoidance on firm value is a function of tax risk, permanence of tax savings, tax planning costs, implicit taxes and contrasts in disclosures of tax reduction in the financial statements. My empirical results suggest that tax avoidance resulting from st
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14

Santos, Ana Isabel Lopes dos. "Governance and tax management : does it matter? Evidence from Spain." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/11010.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem por objectivo investigar o papel do governo das sociedades na gestão fiscal. Isto é feito analisando 103 empresas espanholas cotadas através de quatro regressões diferentes, cada uma associada a um mecanismo de governo das sociedades distinto: (1) composição do conselho de administração, (2) características do CEO, (3) estrutura compensatória dos directores e (4) estrutura de detenção. Os resultados obtidos confirmam a literatura existente sobre este tema, demonstrando que o governo das sociedades tem, de facto,
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Čermáková, Hana. "Daň z příjmů právnických osob (daňové úniky, daňová optimalizace a jejich souvislost s účetnictvím)." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192836.

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The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related reg
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Klepalová, Kateřina. "Daň z příjmů právnických osob a možné daňové úniky v návaznosti na účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198092.

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The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of th
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17

Kovermann, Jost Hendrik [Verfasser], and Patrick [Akademischer Betreuer] Velte. "Tax avoidance, corporate governance and corporate finance - agency-theoretical analysis, literature review and empirical investigation / Jost Hendrik Kovermann ; Betreuer: Patrick Velte." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2020. http://d-nb.info/1204267278/34.

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18

Janečková, Martina. "Daň z příjmů právnických osob v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75910.

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This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate inc
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Kůta, Milan. "Daňové úniky u daně z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198273.

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This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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20

Aguiar, Luciana Ibiapina Lira. "A governança corporativa tributária como requisito para o exercício da atividade empresarial." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14097.

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Submitted by Luciana Aguiar (lucianaliraaguiar@gmail.com) on 2015-09-29T13:13:08Z No. of bitstreams: 1 Luciana Ibiapina Lira Aguiar_6.5.2015Ajusta.pdf: 8176162 bytes, checksum: e37ce5a19af5c92aee226f1205632464 (MD5)<br>Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luciana, boa tarde Por gentileza, na capa, retire o - FGV que consta ao lado do nome da Fundação. Em seguida, realize uma nova submissão do trabalho. Grata. on 2015-09-29T16:10:01Z (GMT)<br>Submitted by Luciana Aguiar (lucianaliraaguiar@gmail.com) on 2015-09-29T16:44:18Z No. of bitstreams: 1 Lucian
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Benites, Mendoza Mónica. "Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116148.

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This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible.<br>El presente artículo pretende aportar, mediante el debate, altema de los gastos relacionados con la responsabilidad social, materia que ha tomado relevancia últimamente. En este artículo lo que pretendemos es observar hasta qué punto este tipo de gastos cumple con el criterio de causalidad, requisi
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22

Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.

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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these
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23

Tusubira, Festo Nyende. "Tax compliance by the small and medium-sized corporations : a case of Uganda." Thesis, University of Exeter, 2018. http://hdl.handle.net/10871/33136.

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The aim of this thesis is to understand tax compliance decisions made by corporate SMEs in Uganda. The study draws on compliance models developed in other settings and explores their applicability in the Ugandan context using mixed methods. Firstly, the study investigates the roles played by tax fairness, trust in government and the URA, and the effects of audits and sanctions in influencing compliance . Secondly, the study explores the direct and indirect roles played by social norms in terms of influencing tax compliance among SMEs . Lastly, the study assesses the effects of corruption on co
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24

Santana, Silvio Luis Leite. "Planejamento tributário e valor da firma no mercado de capitais brasileiro." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17122014-104203/.

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Este estudo investiga se o planejamento tributário efetuado pelas companhias abertas é uma prática de gestão que gera valor para o acionista. Embora se possa conjeturar que o aumento de lucros proporcionado pela economia de tributos contribua para elevar o valor da firma, uma avaliação incompleta de todos os custos do planejamento tributário possibilita o surgimento de quadros em que os custos superam os benefícios, reduzindo o retorno para os acionistas e afetando negativamente o valor da firma. Estudos desta questão efetuados em outros países apresentaram resultados variados. Para a verifica
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Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, et al. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

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The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Gove
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Okumu, Ibrahim Mike. "Essays on governance, public finance, and economic development." Thesis, University of St Andrews, 2014. http://hdl.handle.net/10023/5282.

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This thesis is composed of three distinct but related essays. The first essay studies the role of the size of the economy in mitigating the impact of public sector corruption on economic development. The analysis is based on a dynamic general equilibrium model in which growth occurs endogenously through the invention and manufacture of new intermediate goods that are used in the production of output. Potential innovators decide to enter the market considering the fraction of future profits that may be lost to corruption. We find that depending on the number of times bribes are demanded, the si
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27

Swart, Sander Laurent. "Internationalization and tax avoidance practices of publicly listed firms within the European Union:The influence of board independence." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-347195.

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The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. I perform Pooled OLS regressions on a 2008-2016 sample of 5,118 firm-year observations, incorporating 669 firms from 21 countries. The results show a negative influence of the level of internationalization on tax avoidance, and this relation is found to be weakened by board independence.
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Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.

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Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study inve
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Malek, Elham, and Halldén Monica Dias. "Handelsbolagslösningen : Ett skatteupplägg där näringsfastigheter avyttras paketerade i svenska handelsbolag ägda av nederländska juridiska personer." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-666.

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<p>Det har på senare tid uppmärksammats att svenska fastighetsbolag paketerar näringsfastigheter i svenska handelsbolag med utländska juridiska personer som delägare. Detta fenomen är ett skatteupplägg som kallas för handelsbolagslösningen. I uppsatsen utgår vi från ett typfall där delägarna i det svenska handelsbolaget är nederländska juridiska personer. Skatteupplägget inbegriper tre transaktionsled, där det första ledet innebär att ett säljande svenskt aktiebolag underprisöverlåter en näringsfastighet till det svenska handelsbolaget. Det andra ledet är att de nederländska delägarna avyttrar
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Okuma, Alessandra de Souza. "Normas anti-elusivas domésticas e internacionais no direito tributário internacional." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8826.

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Made available in DSpace on 2016-04-26T20:29:54Z (GMT). No. of bitstreams: 1 Alessandra de Souza Okuma.pdf: 2067533 bytes, checksum: fb2d17d87e735a3f03a1c33e12624ab6 (MD5) Previous issue date: 2009-10-09<br>The purpose of this paper is the analysis of anti-avoidance rules in the Brazilian law, as well as these provided by international treaties executed by Brasil, regarding the corporate income tax. Our opinion on the extension of the general anti-avoidance provision contained in domestic law is based on the following premises: (i) the theory of autopoietic systems by Niklas Luhmann; (ii) ta
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Johansson, Nicklas. "Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? : En kvantitativ studie om publika europeiska bolag." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26034.

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SAMMANFATTNING   Titel: Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? - En kvantitativ studie om publika europeiska bolag   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Nicklas Johansson   Handledare: Jan Svanberg   Datum: 2017 - Januari   Syfte: Företagens sociala ansvar (CSR) är en viktig fråga för många av företagets intressenter, inte minst samhället. Hur företag betraktar bolagsskatt som en del av detta ansvar är därmed en betydelsefull fråga då statens skatteintäkter bidrar till välfärden i samhället. Syftet med denna studie är att undersöka sambandet mell
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Jiang, Chen. "L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0405.

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Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise
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Almeida, Júnior Elemar Sebastião da. "Sistema tributário, governança corporativa e abertura de capital: Brasil versus Estados Unidos." Universidade Federal de Uberlândia, 2007. https://repositorio.ufu.br/handle/123456789/13485.

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With the objective of improving their market image and, consequently, the demand for its shares, companies use Corporate Governance practices as a way to increase the consistency of the financial statements and as a guarantee of respect to the minorities shareholders rights. In the last three years, the increase in the number of corporations that performed an IPO in Brazil, has boosted the search to implement Corporate Governance practices in not open capital companies who intend to open their capital. The standard Corporate Governance structure to perform an IPO operation in the new segments
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"Economics of SPEs "spacemen": Tax evasion, stealing, corporate governance and capital structure; evidence from Russia." THE UNIVERSITY OF CHICAGO, 2008. http://pqdtopen.proquest.com/#viewpdf?dispub=3300415.

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35

Swanepoel, Andries Petrus. "A financial and moral perspective of the impact of economic crime on taxation / Andries Petrus Swanepoel." Thesis, 2013. http://hdl.handle.net/10394/11694.

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Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has
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Madzharova, Boryana. "Corporate Taxation, Tax Evasion, and Tax Design." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-327449.

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In a letter to Jean-Baptiste Leroy in 1789, Benjamin Franklin observed that "...in this world nothing can be said to be certain, except death and taxes!" Individuals and businesses, however, certainly employ skilful ways to evade taxes until they are caught, if they ever are. Inevitably, the evolution of taxation systems and their accompanying legal frameworks result in adjustments to evasion/avoidance patterns and mechanisms, which are of interest to economists, social psychologists, and public administrations alike. The objective of this thesis is to study the effects of the widespread shift
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陳琳方. "Corporate Social Responsibility,Production Decision and Tax Evasion." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/azx2ag.

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Liu, Yi-ting, and 劉依婷. "Game of auditor tenure and corporate income tax evasion." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/85636280070294812787.

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碩士<br>國立中山大學<br>經濟學研究所<br>98<br>Because of recent corporate scandals, auditor independence and turnover have become the focus of much debate. For strengthening auditor independence , American government compulsorily stipulate that the firm has to replace its auditor every five years in Sarbanes-Oxley Act that was passed in 2002 to ensure that the increasing tenure can’t lead to an bad audit quality. However, not every scholar all supports the Sarbanes-Oxley Act. In order to analyze these issues, we try to find out the relation between the length of auditor tenure and behavior of corporate inco
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Chen, Yi-Chi, and 陳伊琪. "Transfer Pricing, Corporate Income Tax Evasion, and Internal Control." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4p5gze.

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碩士<br>國立臺中科技大學<br>財政稅務系租稅管理與理財規劃碩士班<br>106<br>It is known that conventional literature regards transfer price as the tool of multinational enterprises to manipulate profit, so as to minimize their tax burden. This traditional viewpoint neglects the role of transfer price played by the parent company, which can affect the decisions of subsidiaries. On the other hand, when the multinational enterprises have a large scale of operation, they will give the decision right to the subsidiaries&apos;&apos; managers. At this time, the subsidiaries&apos;&apos; managers may use their information advantage
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Huang, Ying-hao, and 黃盈豪. "The Analysis of Corporate Tax Evasion under Relational Contract." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/4d67p7.

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Pavia, Risa Marie. "Corporate taxation: evasion, incentives, and the shadow economy." Doctoral thesis, 2019. http://hdl.handle.net/10362/84453.

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In this thesis I examine two elements of firm behavior with respect to taxation: efforts to reduce tax liability, and responses to incentives in the tax code. In the first and second chapters I analyze how the tax and regulatory environment affect firm incentives to engage in tax evasion and avoidance. In the third and fourth, I examine the effectiveness of a tax credit in Portugal intended to stimulate business investment. The thesis advances our knowledge of how firms react to government intervention, with important implications for policy design.
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WU, JU-YIN, and 吳如銀. "Corporate Governance and Book-Tax Difference." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/7a6sdt.

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碩士<br>輔仁大學<br>會計學系碩士班<br>105<br>This study aims to examines the relationship between corporate governance and book-tax difference. The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2015 in Taiwan. The empirical results reveal that corporate govemance is significantly negative-related with the book-tax difference, which indicats that the better corporate govemance, the smaller book-tax difference. These findings show that corporate governance can restrain earnings management and tax planning behaviors. This study conducts several sensitivity tests, includi
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Chu, Hsiang-Lin, and 朱祥霖. "Does Corporate Governance Affect Tax Avoidance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/13167511324376754553.

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碩士<br>東吳大學<br>會計學系<br>101<br>Does corporate governance affect tax avoidance? This study analysis the interaction between corporate tax avoidance and corporate governance. Since tax avoidance is complex and difficult to supervise inherently, it can easily become a hotbed of crime. Therefore, in order to avoid the assets have been misappropriated, tax avoidance activity level probably decrease as governance quality increase. After control profitability, industry and size, the empirical results of this study suggest that earning-seat deviation of board members (agency cost proxy variable) and tax
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Rice, Eric Marshall. "Skirting the law : essays on corporate tax evasion and avoidance /." 1990. http://www.gbv.de/dms/zbw/223664219.pdf.

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LIN, HAO-PING, and 林浩平. "Corporate Social Responsibility Expenditure, Corporate Governance, and Tax Avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/73104138749399245711.

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碩士<br>中國文化大學<br>會計學系<br>105<br>The tax burden is one of the important costs and it would inspire enterprises to avoid huge taxes. Some scholars think that enterprises pay the tax to government and the tax would become feedback to return to the community. This behave would be considered as a way that enterprises show their corporate social responsibility to the public. However, there is no consistent evidence so far to show that enterprises show social responsibility well through pay tax would reduce the tax avoidance. In addition, corporate governance is related to the development of enterpris
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HSIEH, YI-ROU, and 謝逸柔. "Corporate Governance, Tax Avoidance, and Firm Performance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/7967et.

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碩士<br>東吳大學<br>國際經營與貿易學系<br>107<br>The purpose of this research is to explore the relationship among corporate governance, tax avoidance and corporate performance, and to verify whether good corporate governance can weaken the negative impact of tax avoidance on corporate performance. This paper uses multiple regression and Panel Data model as empirical models. The following substantial research findings were obtained: First of all, a significant correlation exists between corporate governance and the degree of tax avoidance of enterprises. The shareholding of directors, the degree of equity de
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Chang, Ling-Yun, and 張齡云. "The Effect of Corporate Governance on Corporate Book-Tax Differences." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/57263226844669454784.

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碩士<br>輔仁大學<br>會計學系碩士班<br>98<br>Abstract Title of Thesis：The Effect of Corporate Governance on Corporate Book-Tax Differences Student：Ling-Yun Chang Advisor：Dr. Mei-Juh Huang Total Pages：71 Month/Year：07/2010 Key Words：Corporate governance, Book-tax differences, Earnings management, Tax aggressiveness Abstract： The purpose of this study is to examine the impact of corporate governance mechanisms on the book-tax differences of Taiwan listed companies from 2005 to 2008 .The empirical results are shown as follows: 1. The empirical results reveal that corporate governance mechanisms and the book-
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yu, min hui, and 游敏慧. "A Study of Tax Evasion on Corporate Income Tax –The case of Expanded Paper Review System." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/h9v656.

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Lin, Ming Hsun, and 林明薰. "Corporate Governance, Tax, Stock Repurchases and Payout Policy." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/4fk4pd.

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博士<br>長庚大學<br>企業管理研究所博士班<br>105<br>The purpose of this research is to examine whether the corporate dividend payout policy is influenced by the introduction of dividend imputation in 1998, the permission of stock repurchases in 2000, and the corporate governance in Taiwan. This study uses the panel data and dynamic panel data models to investigate the listed firms on the TWSE from 1985 to 2014. The finding of this study is consistent with the tax preference for the distribution of dividends: a higher level of tax deductible rate was associated with a higher cash dividend payout ratio. In terms
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Wen, Cheng, and 温程. "Political Connections, Corporate Governance, and Effective Tax Rate." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/28999211461038798554.

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碩士<br>國立高雄大學<br>亞太工商管理學系碩士班<br>102<br>It is an interesting issue whether political connections and corporate governance mechanism are cost or the channel of tax reduction. This study investigates the effects of political connections and corporate governance on effective tax rate. In this study, the listed companies in Taiwan are taken as the research sample and the time periods are year 2008 and 2012. The empirical results show that the political connection firms and the quality of corporate governance have no significant influence on effective tax rate. Furthermore, the data of year 2008 indi
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