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Articoli di riviste sul tema "Prevention of tax avoidance"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 19 febbraio 2022

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1

Andjelkovic, Mileva. "Tax avoidance: Definition and prevention issues." Zbornik radova Pravnog fakulteta, Nis, no. 67 (2014): 79–98. http://dx.doi.org/10.5937/zrpfni1467079a.

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Satyadini, Agung Endika. "Empirical Approach of Tax Avoidance Risk Assessment." Kajian Ekonomi dan Keuangan 2, no. 1 (September 5, 2018): 52–69. http://dx.doi.org/10.31685/kek.v2i1.344.

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This study analyzes tax avoidance risk assessment including dimension and magnitude of tax avoidance risk exposure using several enterprise-related and government-related variables. Providing far-reaching analysis and examining a relatively unexplored area of conforming tax avoidance, this study employs two measurements of tax avoidance including non-conforming and conforming tax avoidance. As an extensive analysis, this paper also examines the magnitude of tax avoidance responsiveness with respect to different types of enterprises including Permanent Establishment and foreign-invested enterpr

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3

Szołno-Koguc, Jolanta, and Natalia Ołówko. "The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 53, no. 3 (November 28, 2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.

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<p>The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual

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4

Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

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Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidan

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Czerwińska-Sabała, Katarzyna. "Intertemporal issues related to anti-tax avoidance clause on the example of the resolutions of the Council for Anti-Tax Avoidance of 18 December 2019." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 3, no. 283 (March 31, 2020): 18–21. http://dx.doi.org/10.5604/01.3001.0014.0633.

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The article discusses the line of the Council for the Prevention of Tax Avoidance in terms of intertemporal issues of the anti-tax avoidance clause and decisions of the creation moment of the tax benefit. The considerations refer to the Council resolutions No. 3/2019-5/2019 of 18 December 2019 and constitute the part of the first opinions of this institution regarding the application of the art. 119a of the Tax Ordinance Act.

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Lohvyn, Andrii. "PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION." Administrative law and process, no. 3 (30) (2020): 69–85. http://dx.doi.org/10.17721/2227-796x.2020.3.06.

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In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical

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7

Yakovlev, Pavel Igorevich. "International development of the concept of taxation of a permanent representation of a foreign company as an “independent taxpayer” and the experience of its application in the Russian Federation." Налоги и налогообложение, no. 3 (March 2021): 16–25. http://dx.doi.org/10.7256/2454-065x.2021.3.35795.

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The subject of this research is the development of the concept of taxation of permanent representations of foreign companies on the international level and its application in the Russian Federation. The object of this research is the permanent representations of foreign companies. The author examines such aspects of the topic, as the use of agreements on avoidance of double taxation, countering the tax base erosion, and the international approach towards taxation of the permanent representation of a foreign company as an independent participant of the market relations. Analysis is conducted on

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8

Bae Khee Su. "A Study on the Improvement of Tax Avoidance Theory and Prevention System." Tax Accounting Research ll, no. 40 (June 2014): 129–46. http://dx.doi.org/10.35349/tar.2014..40.007.

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Bimo, Irenius Dwinanto, Christianus Yudi Prasetyo, and Caecilia Atmini Susilandari. "The effect of internal control on tax avoidance: the case of Indonesia." Journal of Economics and Development 21, no. 2 (October 7, 2019): 131–43. http://dx.doi.org/10.1108/jed-10-2019-0042.

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Purpose The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance. Design/methodology/approach First, the authors examine the direct effect of the effectiveness of internal control on tax avoidance. Second, the authors examine the effect of moderation of family ownership and environmental uncertainty on the relationship of the effectiveness of internal control on tax avoidance. Third, the authors divide the ful

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10

Kovač, Polonca. "The potentials and limitations of tax dispute prevention and alternative resolution mechanisms." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 (2019): 1505–28. http://dx.doi.org/10.30925/zpfsr.39.4.3.

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This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits both the taxpayers and the tax authority, enabling greater legal certainty and speedier finalisation of procedures. Yet, ADR also poses an open threat to the public interest and equality as international and constitutional administrative principles, and must therefore be limited in tax procedures. This also derives from the legal acts of the E

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11

Świerczek, Adam. "Introducing Important Changes Concerning the Avoidance of Double Taxation Between Czech Republic and Poland." International and Comparative Law Review 14, no. 2 (December 1, 2014): 83–92. http://dx.doi.org/10.1515/iclr-2016-0053.

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Abstract On January 1, 2013 a new treaty between the Czech Republic and the Republic of Poland dealing with avoidance of double taxation as well as prevention of tax evasion in the field of income tax has come into effect. The treaty newly introduced the taxation of income of the permanent establishment, changes in rates of dividend taxes, interest rates and royalties, and, last but not least, what has been altered is even the definition of royalties. Furthermore, the treaty also brings a new adaptation of the profits of associated enterprises. Approval of the clause regarding exchange of info

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12

Sullivan, Brandon A., Joshua D. Freilich, and Steven M. Chermak. "An Examination of the American Far Right’s Anti-Tax Financial Crimes." Criminal Justice Review 44, no. 4 (April 21, 2019): 492–514. http://dx.doi.org/10.1177/0734016819839772.

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Little attention has been paid to ideologically motivated tax protesters who use frivolous legal arguments as moral or legal justification for committing tax fraud and related financial crimes. These crimes have defrauded private citizens and governments and are associated with violent far-right extremism, negatively impacting public safety and stability. Using data from the U.S. Extremist Financial Crime Database, we provide an exploratory, descriptive analysis of the composition and motivation of financial crime schemes associated with the American far-right extremist anti-tax movement. Our

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Egholm Elgaard, Karina Kim. "A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition." Nordic Tax Journal 2017, no. 1 (May 26, 2017): 1–25. http://dx.doi.org/10.1515/ntaxj-2017-0001.

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Abstract Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are well known, though their detailed rules differ from country to country. This article deals with specific tax avoidance and fiscal competition aspects of VAT grouping schemes in Denmark, Norway, and Sweden. The article gives examples of tax abuse and avoidance by using various VAT grouping models, with the main emphasis on the practice in Denmark, which may be indicative of similar problems in other countries. The article shows that there are

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Lim, Sang-Bin and 차승민. "A Study on Local Tax Reduction System for Preventing a Holding Company from Tax Avoidance." Tax Accounting Research ll, no. 50 (December 2016): 59–81. http://dx.doi.org/10.35349/tar.2016..50.004.

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Tymchenko, Leonid, and Pavlo Selezen. "The Concept of Beneficial Owner in Application of the Ukrainian Double Taxation Treaties." Juridica International 24 (October 9, 2016): 55. http://dx.doi.org/10.12697/ji.2016.24.06.

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The term ‘beneficial owner’ has been applied by Ukrainian courts and tax authorities in the area of application of the provisions of double-taxation treaties since the adoption of the Tax Code of Ukraine, in 2010. The changing nature of the concept of beneficial owner, its importance as an instrument for counteraction of treaty shopping, and the necessity of improvement of its application in the Ukrainian reality are the main factors that have a strong impact on the development of national practice in the application of the concept of beneficial owner. The article focuses on the main challenge

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Хаванова, Инна, and Inna Khavanova. "Concept of Beneficiary Owner (Proprietor) in Tax Law." Journal of Russian Law 2, no. 12 (December 1, 2014): 0. http://dx.doi.org/10.12737/6585.

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The concept of beneficial ownership draws the increasing attention because it´s widely used by the international holding structures for tax planning. The author analyzes the concept of beneficial ownership in the tax law taking into account new Russian legislative initiatives and law-enforcement practice. The article touches upon the history of this concept, its content in the international tax law, peculiarities of the ratio of national and international tax law norms, questions of concept application and usage of the term «the person having the actual right to receive the income» in conventi

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Zhao, Lijun, Angelina Karaivanova, and Pengfei Zhang. "The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project." World 2, no. 2 (May 14, 2021): 267–94. http://dx.doi.org/10.3390/world2020017.

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The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation matters arising from tax competition based on the agreements’ bilateral nature. In order to tackle this issue, the Base Erosion and Profit Shifting project was introduced. Developed under the Organization for Economic Co-Operation and Development framework, the Base Erosion and Profit Shifting project deals with tax avoidance practices that use m

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18

Korol, Volodymyr. "EU Members States legislation harmonization relating to controlled foreign companies in the area of anti-tax avoidance." Legal Ukraine, no. 7 (September 21, 2020): 36–47. http://dx.doi.org/10.37749/2308-9636-2020-7(211)-5.

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The article is dedicated to the general aspects and peculiarities of the EU Member States legislation harmonization aimed at preventing avoidance of taxation by multinational companies through foreign entities or permanent establishments controlled by parent companies themselves or together with their associated enterprises. On the reasonable basis, the special emphasis was placed on the act of secondary legislation playing the key role in this important area, namely, Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the fun

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19

Coita, Ioana –. Florina, Laura –. Camelia Filip, and Eliza-Angelika Kicska. "TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT." Annals of the University of Oradea. Economic Sciences 30, no. 30 (1) (July 2021): 187–94. http://dx.doi.org/10.47535/1991auoes30(1)020.

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Preventing and combating phenomenon of tax evasion is a present concern of national governments due to the magnitude this phenomenon represents and because of the increasingly sophisticated techniques used by the authors in carrying out tax frauds. Evolution of tax evasion phenomenon at international level has acquired a profound technological character due to the increasingly elaborate methods. Illegal behaviour has some specific features that could be recognized easily by artificial intelligence models. They use real data in order to derive characteristics that could be identified in due tim

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20

Stratilatova, A., R. Ahmadeev, E. Golubcova, and A. Agapova. "Double Tax Treaties: Fiscal Security of the State." Scientific Research and Development. Economics 9, no. 2 (April 22, 2021): 65–70. http://dx.doi.org/10.12737/2587-9111-2021-9-2-65-70.

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In today's economy, the basis for optimal tax policy is a holistic approach in the application of international agreements to avoid double taxation. Contracts applicable between jurisdictions are the main instruments for resolving tax disputes and conflicts by taxpayers. The validated double taxation process in each country depends to a large extent on the structure of the tax base, the status of the taxpayer and the established rules for determining taxable income. The object of the study is social relations arising in the field of legal regulation of double taxation. In turn, the subject of

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21

KASPEROVYCH, Yuliia. "FUNCTIONAL CAPACITY OF THE TAX SYSTEM OF UKRAINE." Economy of Ukraine 2020, no. 12 (December 11, 2020): 36–55. http://dx.doi.org/10.15407/economyukr.2020.12.036.

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The vast majority of scholars have reached a common vision on the fiscal function performance by taxes, in the predominant – on the regulatory (with a division into incentive and deterrent) and to a large extent – on the controlling function. With the change of political cadence and the beginning of COVID-19 quarantine in Ukraine, a number of important tax reforms were launched to de-shadow the economy and establish fairer taxation, which affected all three tax functions. At the same time, systemic problems regarding the functional capacity of the tax system of Ukraine remain on the agenda. Fi

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22

Changnam AHN. "A study on Improvements for Residency Rules in the Income Tax Act- for the purpose of preventing offshore tax avoidance -." Journal of IFA, Korea 31, no. 2 (June 2015): 253–84. http://dx.doi.org/10.17324/ifakjl.31.2.201506.007.

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Hatta, Hatta. "KONTRADIKTIF PENERAPAN HUKUM PAJAK BERGANDA DI INDONESIA." Al-Ishlah : Jurnal Ilmiah Hukum 21, no. 1 (May 1, 2018): 50–58. http://dx.doi.org/10.33096/aijih.v20i1.16.

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This study focused on the policy aspects of the law, especially in the field of tax law. In addition, this study examines and assesses the policy process tax law in determining the double taxation prevention methods which tend to emphasize the comparison method Bilateral and Multilateral Unilateral methods. This research was conducted using the method of normative basing on primary legal materials. The results showed that, emphasizes the aspects of bilateral methods of avoiding double taxation can only regulate the avoidance of double taxation for foreign taxpayers alone, but to set the avoida

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Hatta, Hatta. "KONTRADIKTIF PENERAPAN HUKUM PAJAK BERGANDA DI INDONESIA." Al-Ishlah : Jurnal Ilmiah Hukum 21, no. 1 (May 1, 2018): 50–58. http://dx.doi.org/10.33096/aijih.v21i1.16.

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Abstract (sommario):

This study focused on the policy aspects of the law, especially in the field of tax law. In addition, this study examines and assesses the policy process tax law in determining the double taxation prevention methods which tend to emphasize the comparison method Bilateral and Multilateral Unilateral methods. This research was conducted using the method of normative basing on primary legal materials. The results showed that, emphasizes the aspects of bilateral methods of avoiding double taxation can only regulate the avoidance of double taxation for foreign taxpayers alone, but to set the avoida

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Švecova, Ļubova. "TAX FRAUD PHENOME: QUALIFICATION DUE TO CRIMINAL LAW IN FIELD OF VAT." Administrative and Criminal Justice 3, no. 76 (September 30, 2016): 29. http://dx.doi.org/10.17770/acj.v3i76.2862.

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In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts’ compounds - fraud and tax evasion,

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VASYLCHYSHYN, Oleksandra. "FINANCIAL CRIMES IN THE FISCAL SPHERE AS A THREAT TO THE ECONOMIC SECURITY OF UKRAINE." WORLD OF FINANCE, no. 1(66) (2021): 124–37. http://dx.doi.org/10.35774/sf2021.01.124.

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Introduction. Such criminogenic phenomena as shadowing and monopolization of the economy, legalization (laundering) of criminally obtained property are intensifying today in Ukraine. Recent changes in legislation and prospects for reforming fiscal and law enforcement institutions require a permanent study of the state of prevention, detection and investigation of financial crimes in the fiscal sphere. In this context, an important task is to create a single institution with appropriate functions, rights and powers. The purpose of the article is to identify real and possible risks for the forma

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Lunina, Inna, Olena Bilousova, and Nataliya Frolova. "TAX REFORMS FOR THE DEVELOPMENT OF FISCAL SPACE." Baltic Journal of Economic Studies 6, no. 3 (August 5, 2020): 48–58. http://dx.doi.org/10.30525/2256-0742/2020-6-3-48-58.

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A reduction of the tax burden on corporate income in order to stimulate drivers of economic development has become the important issue of tax reform in many countries in recent decades. Tax competition forces national governments to take well-balanced solution on increasing outward and domestic investments as well as ensuring the fiscal capacity of the budget to cope with urgent socio-economic problems under enhancing fiscal risks. The purpose of the article is to assess the impact of tax reforms, addressing reducing the corporate income tax burden, on the fiscal space and investment processes

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Baratashvili, Nazi, and Zaza Pharsenadze. "Importance of double taxation to increase export potential of Georgia." Economics, ecology, socium 2, no. 4 (December 31, 2018): 41–52. http://dx.doi.org/10.31520/2616-7107/2018.2.4-5.

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Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation. Double taxation avoidance system is an essential component of good business environment and is a key factor of stimulating investments. Agreements of Double taxation provide legal framework of releasing from double taxation. In spite of that, such exemption is foreseen by the internal law of different countries, international double taxation agreements provides contingency approach. Aim and

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Blaudeck, Natascha, Peter Kreutzenbeck, Roland Freudl, and Georg A. Sprenger. "Genetic Analysis of Pathway Specificity during Posttranslational Protein Translocation across the Escherichia coli Plasma Membrane." Journal of Bacteriology 185, no. 9 (May 1, 2003): 2811–19. http://dx.doi.org/10.1128/jb.185.9.2811-2819.2003.

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ABSTRACT In Escherichia coli, the SecB/SecA branch of the Sec pathway and the twin-arginine translocation (Tat) pathway represent two alternative possibilities for posttranslational translocation of proteins across the cytoplasmic membrane. Maintenance of pathway specificity was analyzed using a model precursor consisting of the mature part of the SecB-dependent maltose-binding protein (MalE) fused to the signal peptide of the Tat-dependent TorA protein. The TorA signal peptide selectively and specifically directed MalE into the Tat pathway. The characterization of a spontaneous TorA signal pe

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Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation". Slovo of the National School of Judges of Ukraine, № 4(33) (15 березня 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.

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The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for

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Grona, Andrew Vadimovich. "WAYS TOWARDS ADVANCED AUTOMATIC MEASURES TO PREVENT VAT EVASION." UKRAINIAN ASSEMBLY OF DOCTORS OF SCIENCES IN PUBLIC ADMINISTRATION 1, no. 11 (January 24, 2018): 102–18. http://dx.doi.org/10.31618/vadnd.v1i11.18.

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This paper intends to bring a view on possible measures, which the Cabinet of Ministers and Finance Department of Ukraine are authorized to implement. These measures concern introducing new criteria for evaluating the level of risks, sufficient for stopping a registration of tax invoices/adjustment calculations, depending on a kind of the stated goods’ issue. Both the criteria and implementation of those are based on the information, received from an au- tomated VAT payers’ inventory accounting system, necessary for creationas a component of VAT electronic administration system. The paper brin

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Grona, Andrew Vadimovich. "WAYS TOWARDS ADVANCED AUTOMATIC MEASURES TO PREVENT VAT EVASION." UKRAINIAN ASSEMBLY OF DOCTORS OF SCIENCES IN PUBLIC ADMINISTRATION 1, no. 12 (February 14, 2018): 102–18. http://dx.doi.org/10.31618/vadnd.v1i12.53.

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This paper intends to bring a view on possible measures, which the Cabinet of Ministers and Finance Department of Ukraine are authorized to implement. These measures concern introducing new criteria for evaluating the level of risks, sufficient for stopping a registration of tax invoices/adjustment calculations, depending on a kind of the stated goods’ issue. Both the criteria and implementation of those are based on the information, received from an automated VAT payers’ inventory accounting system, necessary for creationas a component of VAT electronic administration system. The paper brings

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Vamvakas, Eleftherios C., and Morris A. Blajchman. "Transfusion-related mortality: the ongoing risks of allogeneic blood transfusion and the available strategies for their prevention." Blood 113, no. 15 (April 9, 2009): 3406–17. http://dx.doi.org/10.1182/blood-2008-10-167643.

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Abstract As the risks of allogeneic blood transfusion (ABT)–transmitted viruses were reduced to exceedingly low levels in the US, transfusion-related acute lung injury (TRALI), hemolytic transfusion reactions (HTRs), and transfusion-associated sepsis (TAS) emerged as the leading causes of ABT-related deaths. Since 2004, preventive measures for TRALI and TAS have been implemented, but their implementation remains incomplete. Infectious causes of ABT-related deaths currently account for less than 15% of all transfusion-related mortality, but the possibility remains that a new transfusion-transmi

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Iryna, HLADIY. "TRANSFER PRICING OF TRANSNATIONAL CORPORATIONS." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 85–97. http://dx.doi.org/10.31617/zt.knute.2021(116)08.

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Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possibl

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Blayney, Douglas W., Ramon Mohanlal, and Lan Huang. "Protective-2 (BPI-2358-106): A Confirmatory Trial to Demonstrate Superiority of the Plinabulin+Pegfilgrastim (Plin/Peg) Combination Versus Standard of Care Pegfilgrastim for the Prevention of Chemotherapy-Induced Neutropenia (CIN) in Breast Cancer (BC) Patients (pts)." Blood 136, Supplement 1 (November 5, 2020): 16. http://dx.doi.org/10.1182/blood-2020-141110.

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Introduction. BC is a potentially curable cancer condition, with more favorable outcomes with avoidance of CIN. Peg is the standard of care for the prevention of CIN, but does not fully prevent CIN (Masuda 2015). Plin is a novel, small molecule, non-G-CSF agent, given as a single dose per cycle, by 30 min IV infusion, 30 min after Chemotherapy (Chemo), on the same day of Chemo. In contrast to Peg, Plin does not cause bone pain or thrombocytopenia (Blayney JAMA Onc in press). The mechanism of action (MoA) of Plin exerts its CIN preventive effects predominantly in week 1 of the cycle, whereas Pe

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Kapitsa, L. M. "SHADOW GLOBALIZATION." MGIMO Review of International Relations, no. 3(36) (June 28, 2014): 69–81. http://dx.doi.org/10.24833/2071-8160-2014-3-36-69-81.

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The article reviews some development trends brought about by globalization, particularly, a growing tax evasion and tax avoidance, an expansion of illicit financial flows and the proliferation of a global criminal network. The author draws attention to some new phenomena, particularly, cosmopolitanization of some parts of national elites and a deepening divide between national interests and the private interests of elites as a consequence of financial globalization. Modern mass media, both Russian and foreign, tend to interpret globalization processes exclusively from the position of conformis

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Ohlsson, Henry. "Tax avoidance." L’annuaire du Collège de France, no. 109 (March 1, 2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.

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Kopkin, Nolan. "Tax Avoidance." Journal of Sports Economics 13, no. 6 (June 30, 2011): 571–602. http://dx.doi.org/10.1177/1527002511412194.

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39

Park, JongIl, and KyuAn Jeon. "Tax Avoidance and Tax Uncertainty." korean journal of taxation research 36, no. 1 (March 31, 2019): 9–54. http://dx.doi.org/10.35850/kjtr.36.1.01.

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40

Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (September 30, 2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

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41

Ismawati, Yeni Indah, and Novrida Qudsi Lutfillah. "DETERMINANT TAX AVOIDANCE." Research In Management and Accounting 2, no. 2 (December 2019): 76–86. http://dx.doi.org/10.33508/rima.v2i2.2604.

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42

Sharife, Khadija. "Jackpot Tax Avoidance." World Policy Journal 34, no. 3 (2017): 99–104. http://dx.doi.org/10.1215/07402775-4280076.

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43

Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." Accounting Review 94, no. 2 (July 1, 2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

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Abstract (sommario):

ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher ra

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44

Kaikita, Koichi, Kazuya Hosokawa, Jeffrey R. Dahlen, and Kenichi Tsujita. "Total Thrombus-Formation Analysis System (T-TAS): Clinical Application of Quantitative Analysis of Thrombus Formation in Cardiovascular Disease." Thrombosis and Haemostasis 119, no. 10 (July 22, 2019): 1554–62. http://dx.doi.org/10.1055/s-0039-1693411.

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Abstract (sommario):

AbstractVarious antithrombotic agents are clinically used to inhibit the cascade of arterial or venous thrombosis in cardiovascular diseases. Dual antiplatelet therapy with aspirin and P2Y12 inhibitors is prescribed in patients with coronary artery disease (CAD) undergoing percutaneous coronary intervention (PCI). Direct oral anticoagulants (DOACs) are widely used for the prevention or treatment of thromboembolism in patients with atrial fibrillation (AF) and venous thromboembolism. However, there has been no definitive tool to simultaneously monitor the antithrombotic effects of these drugs.

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45

Ko, Jong Kwon, and Hee Jin Park. "Tax Haven Utilization and Tax Avoidance." Korean Accounting Journal 26, no. 2 (April 30, 2017): 83–115. http://dx.doi.org/10.24056/kaj.2017.03.002.

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46

Park, Si－Hun, and Kap－Soon Kim. "Incremental Tax Avoidance and Tax Risk." Journal of Taxation and Accounting 20, no. 6 (December 31, 2019): 191–218. http://dx.doi.org/10.35850/kjta.20.6.08.

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47

안동일 and KeeJoon Seok. "The Influence of Tax Avoidance Factors on Propensity of Tax Avoidance－Focused Capital Gain Tax－." Tax Accounting Research ll, no. 45 (September 2015): 105–28. http://dx.doi.org/10.35349/tar.2015..45.006.

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48

Boone, Jeff P., Inder K. Khurana, and K. K. Raman. "Religiosity and Tax Avoidance." Journal of the American Taxation Association 35, no. 1 (October 1, 2012): 53–84. http://dx.doi.org/10.2308/atax-50341.

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Abstract (sommario):

ABSTRACT: In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e., less risky) tax positions. Consistent with this prediction, we find that firms headquartered in more religious U.S. counties are less likely to avoid taxes. We also find that religiosity is

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49

Alarie, Benjamin. "TREBILCOCK ON TAX AVOIDANCE." University of Toronto Law Journal 60, no. 2 (April 2010): 623–42. http://dx.doi.org/10.3138/utlj.60.2.623.

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50

Mansi, Sattar, Jianping Qi, and Han Shi. "Advertising and tax avoidance." Review of Quantitative Finance and Accounting 54, no. 2 (March 6, 2019): 479–516. http://dx.doi.org/10.1007/s11156-019-00796-6.

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