Zobrazeno 1 - 10
of 1 219
pro vyhledávání: '"Effective tax rate"'
Publikováno v:
The Journal of Risk Finance, 2024, Vol. 25, Issue 4, pp. 588-601.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JRF-11-2023-0273
Publikováno v:
Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 4, pp. 747-770.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-08-2022-0224
Publikováno v:
CECCAR Business Review, Vol 5, Iss 8, Pp 40-45 (2024)
The effective tax rate has become a relevant indicator following the implementation of Council Directive (EU) 2022/2523 issued on 14 December 2022, which aims to ensure a global minimum level of taxation for multinational enterprise groups and large
Externí odkaz:
https://doaj.org/article/e535ddc255cc4d7b857b86375f438839
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study ventures into the underexplored realm of tax planning in Indonesia, a domain where extensive research is still in its nascent stage but critically vital. Amidst the Indonesian government’s reliance on taxation for fostering inclu
Externí odkaz:
https://doaj.org/article/95eb372de2524074839e6497b206ab8b
Autor:
Armaya’u Alhaji Sani, Isah Umar Kibiya, Mujeeb Saif Mohsen Al-Absy, Muhammad Liman Muhammad, Hussaini Bala, Ghousia Khatoon, Sani Damamisau Mohammed, Sunusi Garba
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010
Externí odkaz:
https://doaj.org/article/5f73754eb5644e0682e09729bc3ae05d
Publikováno v:
Journal of Economic and Administrative Sciences, 2021, Vol. 39, Issue 4, pp. 1063-1087.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JEAS-12-2020-0199
Publikováno v:
Journal of Islamic Accounting and Business Research, 2023, Vol. 15, Issue 1, pp. 153-171.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JIABR-05-2022-0122
Autor:
Costel Istrate
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 1, Pp 5-28 (2024)
Research Question: What are the effects of the evolutions in tax and financial reporting regulations on the book-tax relationship in the case of Romanian listed companies; is the de jure trend towards a disconnection confirmed, and what findings can
Externí odkaz:
https://doaj.org/article/c31b4efd0d09471cb0628cc1e4da50b7