Relevant bibliographies by topics / Tax practices

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax practices'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Tax practices"

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Wach, Tomasz. "Counteracting International Tax Avoidance Practices." Financial Law Review 2019, no. 1 (2019): 46–60. http://dx.doi.org/10.4467/22996834flr.19.004.10522.

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YUSUF, HIMAWAN, and JAKA ISQIYARTA. "ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 12, no. 1 (2019): 20–30. http://dx.doi.org/10.48108/jurnalbppk.v12i1.361.

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ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export compani
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Abdurrahmani, Enis, and Zeki Doğan. "Required Practices for Successful Tax Amnesty." Journal of Economics and Management Sciences 2, no. 3 (2019): p1. http://dx.doi.org/10.30560/jems.v2n3p1.

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The tax amnesties have been used as economic performance tool to promote economic development, collection of public revenues in the short run and improvement of tax compliance in the country. The Republic of Kosovo has practiced their application twice during the past 10 years. The main purpose of this study is to provide practical guidance on the required actions for a successful tax amnesty. The survey method is used for data collection. Data processing is done through SPSS and statistical techniques. The major findings revealed key practices for a successful tax amnesty. Evidence has shown
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Mulyadi, Martin Surya, Yunita Anwar, Yunita Anwar, and Erminus Krisma. "Corporate Governance and Tax Management Practices." International Journal of Finance & Banking Studies (2147-4486) 3, no. 3 (2014): 47–52. http://dx.doi.org/10.20525/ijfbs.v3i3.188.

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Taxation play an essential role both in a country and in a corporation. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. In this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research). By using several other control variables, we found that corporate governance have a significant cor
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Elliot, David. "Making tax digital for GP practices." Practice Management 27, no. 2 (2017): 40–41. http://dx.doi.org/10.12968/prma.2017.27.2.40.

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Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of director
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Falbo, Teza Deasvery, and Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 1 (2019): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.11.

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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 compa
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Falbo, Teza Deasvery, and Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak." Indonesian Journal of Accounting and Governance 2, no. 1 (2018): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.6.

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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies,
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Abdullah, Muhammad Ikbal, Andi Chairil Furqan, Ni Made Suwitri Parwati, and Asmanurhidayani Asmanurhidayani. "The Effect of Public Share Ownership on Tax Evasion: Study on Companies Listed in Indonesia Stock Exchange Between 2008-2011." International Journal of Financial Research 10, no. 6 (2019): 124. http://dx.doi.org/10.5430/ijfr.v10n6p124.

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Increasing the concentration of ownership and control of public companies in Indonesia is more likely to increase the likelihood of earnings management practices through tax avoidance. The high percentage of concentrated ownership has encouraged the government and capital market regulators to more broadly promote regulations related to tax incentives and public ownership in order to encourage more transparent practices. This study aims to analyze the policy of public ownership of tax avoidance conducted by Indonesian public companies, specifically after the regulation of Government Regulation
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Zhaohui, Liu, Yang Liming, and Cai Ning. "Practices and Thoughts on Information Management Tax." Procedia Engineering 29 (2012): 430–34. http://dx.doi.org/10.1016/j.proeng.2011.12.736.

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Dissertations / Theses on the topic "Tax practices"

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Beckett, Neal Peter. "Combating abusive EU corporate income tax practices." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/13492.

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This thesis examines the concept of EU corporate tax abuse in light of the tensions between the protection of EU Fundamental rights and the susceptibility of those rights to abuse. Consideration is given to the major tax abuse practices and arrangements, accompanied by analyses of the responses of a selection of EU member states, and the role and impacts of judicial, state and commercial stakeholder interests. Consequent upon an examination of why past proposals have failed to attain either policy adoption or policy success, it is suggested that the legal concepts of abuse of rights, substance
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Van, Zanten Marie-Louise. "Tax collecting practices : a comparison between antiquity and the modern age." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60527.

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South African policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Despite the importance of studying tax history as a reference for modern tax systems, decisions regarding current tax collection policies in South Africa have not been informed by effective historical policies. It is imperative that historical tax policies be studied to identify tax policies that produced the desired or intended results, which could then serve as a benchmark for South African tax collection policies. The purpose of
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Saffie, Francisco. "Taxes as practices of mutual recognition : towards a general theory of tax law." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9589.

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The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the thesis contrast sharply to the merely instrumental or functional conceptions of taxation and tax law that dominates today’s common understanding of taxation and tax law. The thesis lays out the basis for a new general theory of tax law, but does not develop in detail each of the elements of such a theory. The thesis first lays out the problem by analysing different definitions o
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Rowlings, Douglas. "A corporate failure prediction model for non-financial South African corporates incorporating best practices used by the credit industry." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20439.

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In the context of the current macroeconomic environment there is an expectation of an increase in South African non-financial corporate failure, where advance prediction thereof will become even more important. A number of South African non-financial corporate failures have occurred following the financial crisis. In addition, South Africa experienced a watershed moment with the first default on a non-financial corporate bond in 2013. At the same time, with the adoption of the International Financial Reporting Standards (IFRS) framework there have been significant advances in the quality of fi
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Gabrielson, Hans M. "White goes black? : "Grey/black" enterprise practices' impact on "white" enterprises in Swedish public discourse." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1455.

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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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Búry, Tomáš. "Daňová konkurence v USA a v Evropské unii." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199707.

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The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the t
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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ
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Tilkian, Guilherme. "O princípio da confiança legítima sob a perspectiva das práticas reiteradamente observadas pelas autoridades administrativas em matéria tributária." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-20012015-114657/.

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Este trabalho versa sobre a aplicação do princípio da confiança legítima no Direito Tributário brasileiro, com foco no art. 100, inciso III, do Código Tributário Nacional (CTN), que trata das práticas reiteradamente observadas pelas autoridades administrativas. Parte-se da origem do princípio, aproximando a investigação por meio do princípio da segurança jurídica, da certeza do direito e da irretroatividade; em seguida, diferencia-se a proteção da confiança da boa-fé objetiva e prossegue-se pelo princípio da legalidade e a evolução jurisprudencial a respeito da conservação positiva ou negativ
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Kan, Kwok-kin Terry, and 簡國健. "Exploring teachers' perceptions and practices in implementing the AL TAS for practical chemistry in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B31961654.

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Books on the topic "Tax practices"

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California. State Board of Equalization. Assessment practices survey [for 2005]. Property and Special Taxes Dept., State Board of Equalization, 2005.

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Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Published & distributed by Rex Book Store, 2009.

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Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Published & distributed by Rex Book Store, 2009.

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Richards, Anne. Sound environmental practices and tax/subsidy policy. OECD, 1998.

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California. State Board of Equalization. San Francisco City and County assessment practices survey. California State Board of Equalization, 2002.

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Tax cheating: The American way and a tax for healthcare. XLibris, 2009.

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Janson, Ernest C. Financial reporting and tax practices in nonferrous mining. Coopers & Lybrand, 1985.

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Utah. Legislature. Office of Legislative Auditor General. A performance audit of residential tax assessment practices. The Office, 1997.

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N.I.U.A. (Organization : India). Best practices on property tax reforms in India. National Institute of Urban Affairs, 2010.

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New Jersey State Commission of Investigation. Motor fuel tax evasion. State of New Jersy Commission of Investigation, 1992.

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Book chapters on the topic "Tax practices"

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Khlif, Hichem, and Ines Amara. "Political Connections, Corruption, and Tax Practices." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-31816-5_3617-1.

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Yamamoto, Takashi. "Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_9.

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AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.
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Lips, Wouter. "Conclusion." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_11.

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AbstractThis book has been a collaboration between 20 authors who are all working on issues that link taxation with development and emancipation in the Global South in all sorts of different capacities. Together, we have offered ten chapters that explore four relevant themes: global tax governance and developing countries, external assistance for tax capacity building, tax incentives and attracting sustainable investment, and harmful and helpful tax practices for sustainable development. The book paints a picture of the difficulties countries in the Global South face when they participate in international tax relations, whether bilateral or multilateral, but each chapter also highlights opportunities for how the international community can do better in this regard.
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Mosquera Valderrama, Irma, and Mirka Balharová. "Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_7.

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AbstractThe aim of this chapter is twofold. The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. Singapore has been regarded in literature as one of the countries that has successfully attracted foreign direct investment; however, it is not yet clear whether this is the result of tax incentives or any other measure. The Philippines is at the time of writing in the process of introducing a comprehensive tax reform program (CTRP) that aims to redesign the tax incentives to become more competitive in the region and to achieve social and economic growth. These countries also belong to the same region (i.e. South East Asia), and therefore, the comparison of the incentives in these countries can also contribute to best practices in the region. Following this comparison, the second aim of this chapter is to evaluate the tax incentives granted in Singapore and the Philippines taking into account a new proposed evaluative framework for tax incentives in light of the Sustainable Development Goals (SDGs).
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Grasern-Gertsch, Vivien. "Der OECD-Bericht betreffend „Identifying and Eliminating Harmful Tax Practices“ — Haben Steueroasen eine Überlebenschance?" In Wandel im Finanzdienstleistungssektor. Physica-Verlag HD, 2001. http://dx.doi.org/10.1007/978-3-642-57566-2_5.

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Titus, Afton. "The Promise of Non-arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of Which Developing Countries Are in Search?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_2.

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AbstractThe issues developing countries face when implementing the arm’s length standard are well known. As a result, the time seems opportune for an alternative paradigm. The unitary taxation system has received considerable attention and comment over the last few years as such an alternative. Some have heralded it as the answer to the many problems brought about by the arm’s length standard. Moreover, some suggest that the destination-based cash flow taxation system is the panacea to the present problems in international tax arising from the prevailing approach to the taxation of global affiliated companies. This article tests whether the destination-based cash flow tax and unitary taxation system continue to hold promise when applied in an African context.
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Krčmářová, Jana, and Martin Arnold. "Traditional Agriculture as Cultural Heritage. Forgotten Agroforestry Practices Recorded in Textual Part of Nineteenth Century Tax Records." In Environmental History. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-26315-1_11.

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Higano, Yoshiro. "Introduction: Real Estate Tax System and Real Estate Market in Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_8.

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AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax system. He focuses on property tax and examines defects of the tax from view of economist. In Chap. 10.1007/978-981-15-8848-8_11, Kobayashi (Jpn J Real Estate Sci 31:129–138, 2018), taking an actual example, has examined difference between precise legal interpretation of ‘exemption from real estate acquisition tax due to purpose of use’ and taxation practices conducted by local administrative bodies. In Chap. 10.1007/978-981-15-8848-8_12, Shirakawa and Okoshi (Jpn J Real Estate Sci 31:88–96, 2017) have shown that the real estate companies were committed to transactions as dual agencies to whatsoever degree, and analyzed attributes of real estate brokerage companies which are able to be dual agencies and how such dual agency affects contract price.In Chap. 10.1007/978-981-15-8848-8_13, Ueno (Jpn J Real Estate Sci 31:97–105, 2017) has analyzed impacts of the macroeconomic conditions on the land price gradient curves which are estimated using real estate data of the Tokyo Metropolitan Area in 1970, 1976, 1985, 1988, 1994, 2008, 2010, and 2016. In Chap. 10.1007/978-981-15-8848-8_14, Komatsu (Jpn J Real Estate Sci 31:110–118, 2017) has analyzed impacts that refurbishment of existing apartment has on possible increase in rent using the multinomial probit model and the Tobit model. In Chap. 10.1007/978-981-15-8848-8_15, Hanazato (Jpn J Real Estate Sci 31:119–128, 2017) has shown that around 90% of condominium reconstruction cases are predictable using the estimated discriminant function in terms of objective real estate data only. In Chap. 10.1007/978-981-15-8848-8_16, Ota et al. (Jpn J Real Estate Sci 31:109–119, 2018) have analyzed determinants of rent for rental house, office, and shop within 10-min walking distance from Shibuya Station in Tokyo. Multiple regression analyses are conducted and have shown that space syntax (SS) measures (Hillier and Hanson, The Social Logic of Space. Cambridge University Press, Cambridge, 1984) significantly affect rent as well as conventional location attributes.
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Bailey, Stephen J. "Tax Policy and Practice." In Public Sector Economics. Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-349-88016-4_10.

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Bailey, Stephen J. "Tax Policy and Practice." In Public Sector Economics. Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-24004-3_10.

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Conference papers on the topic "Tax practices"

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Situmorang, Bornok. "Detection of Profit Management Practices through Deferred Tax Expenses that are moderated by Tax Planning Practices." In Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icaess-19.2019.56.

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Ivanova, Pavlina. "TAX TREATMENT OF LAND RESOURCES." In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.93.

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Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.
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Marta, André Santa, Victor Barros, and Joaquim Miranda Sarmento. "Corporate social responsibility and limits for corporate tax avoidance." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a3.

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Noor, Rohaya Md, Rashid, and Nor'azam Mastuki. "Zakat and tax reporting: Disclosures practices of Shariah compliance companies." In 2011 IEEE Colloquium on Humanities, Science and Engineering (CHUSER). IEEE, 2011. http://dx.doi.org/10.1109/chuser.2011.6163862.

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Pramiana, Omi, Agus Taufik Hidayat, Dwi Ermayanti Susilo, Sugeng Suprapto, and Rachyu Purbowati. "Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange." In 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210413.003.

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Pavone, Pietro. "Tax factor and corporate governance. Changes in auditing in the international business of corporate groups." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a15.

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"AN E-TAX INTERNET FILING SYSTEM INCORPORATING SECURITY AND USABILITY BEST PRACTICES - Prototype implementation of the best practices identified in government and commercial E-tax filing websites in the USA for tax season of 2003." In 1st International Conference on E-business and Telecommunication Networks. SciTePress - Science and and Technology Publications, 2004. http://dx.doi.org/10.5220/0001388002570262.

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etersone, Mara, and Karlis Ketners. "Performance improvements of tax and customs authorities. Case study: Latvia." In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.01.

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The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activitie
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Kunsch, Pierre L. "Externalities and Internalisation of Radioactive Waste Producing Activities: The Analogy With Environmental Practices." In ASME 2001 8th International Conference on Radioactive Waste Management and Environmental Remediation. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/icem2001-1135.

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Abstract All human activities generate negative externalities, in particular the use of radioactive material for electricity production and radioisotope applications. Both activities produce radioactive waste, which can, therefore, be considered as being specific externalities. The purpose of the paper is to investigate these externalities and to identify appropriate internalisation instruments. Analogue cases in environmental management are discussed. In general the nuclear externalities are not internalised in the management costs charged by Radioactive Waste agencies (RAWA). The paper explo
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Merliyana, Enung Siti Saodah, and Asep Saefurahman. "Deferred Tax Expense, Profitability, and Profit Management Practices at Financial Service Companies in Indonesia." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.49.

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Reports on the topic "Tax practices"

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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to differe
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Pearce, Oliver. Making Tax Vanish: How the practices of consumer goods MNC RB show that the international tax system is broken. Oxfam, 2017. http://dx.doi.org/10.21201/2017.0063.

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Adeniran, Adedeji, Mma Amara Ekeruche, and Chukwuka Onywkwena. The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.011.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualita
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Oppel, Annalena. Beyond Informal Social Protection – Personal Networks of Economic Support in Namibia. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ids.2020.002.

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This paper poses a different lens on informal social protection (ISP). ISP is generally understood as practices of livelihood support among individuals. While studies have explored the social dynamics of such, they rarely do so beyond the conceptual space of informalities and poverty. For instance, they discuss aspects of inclusion, incentives and disincentives, efficiency and adequacy. This provides important insights on whether and to what extent these practices provide livelihood support and for whom. However, doing so in part disregards the socio-political context within which support prac
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Corlin Christensen, Rasmus, Martin Hearson, and Tovony Randriamanalina. At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.004.

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Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised that developing countries in particular face practical obstacles that lead to unequal participation in practice. In this paper, we assess these claims, drawing primarily on 48 interviews with negotiators, policym
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Wang, Xuejiao, Lei Xu, Xingzhe Yang, Xin Zhao, juanmei Li, and feng Li. The Effect of Tai Chi Practice on immunological function in cancer survivors: A systematic review protocol. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, 2020. http://dx.doi.org/10.37766/inplasy2020.6.0042.

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Tolani, Foyeke, Betty Ojeni, Johnson Mubatsi, Jamae Fontain Morris, and M. D'Amico. Evaluating Two Novel Handwashing Hardware and Software Solutions in Kyaka II Refugee Settlement, Uganda. Oxfam, 2020. http://dx.doi.org/10.21201/2020.6898.

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The Promotion and Practice Handwashing Kit (PPHWK), a robust, user-friendly handwashing station, and Mum’s Magic Hands (MMH), a creative hygiene promotion strategy, were evaluated in a clustered randomized controlled trial in Kyaka II refugee settlement in Uganda. The trial evaluated whether their provision increased handwashing with soap practice among residents, with a focus on three community intervention arms and two school-based intervention arms. The findings outlined in this report suggest that exposure to both the PPHWK and MMH increased hygiene knowledge and handwashing behaviour with
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Mehrotra, Santosh. Monitoring India’s National Sanitation Campaign (2014–2020). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.011.

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In 2011, India had more phone users (around 54 per cent of households) and television access (33 per cent) in rural areas than people with access to tap water (31 per cent) and toilet facilities (31 per cent), according to Census 2011. This clearly indicates the failure of government programmes to change the centuries-old practice of defecation in the open. This neglect of safe sanitation has had catastrophic outcomes in terms of human well-being. This case study is an analysis of the latest central government Swachch Bharat Mission - Gramin (Clean India Mission - Rural) (or SBM-G), which has
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