Zobrazeno 1 - 10
of 141
pro vyhledávání: '"Tax transparency"'
Autor:
Azadeh Maddahi
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 3, Pp 169-190 (2024)
The purpose of this research is to investigate the effect of board characteristics and company size on tax transparency. Tax transparency means properly measuring, presenting and disclosing the amount of tax in the financial statements. Tax transpare
Externí odkaz:
https://doaj.org/article/9464eb9c986d4d539db3bacad65f7218
Autor:
Faúndez-Ugalde, Antonio, Toledo-Zúñiga, Patricia, Toso-Milos, Angela, Saffie-Gatica, Francisco
Publikováno v:
Sustainability Accounting, Management and Policy Journal, 2024, Vol. 15, Issue 7, pp. 63-84.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/SAMPJ-03-2023-0152
Autor:
Nur Hikmah Tri Lestari, Fadli Fadli
Publikováno v:
Manajemen dan Bisnis, Vol 23, Iss 1, Pp 162-175 (2024)
The purpose of the research is to investigate and explain taxpayers' behavior, specifically their willingness to fulfill tax obligations, through the application of The Theory of Planned Behavior (TPB). Employing a quantitative-explanatory approach,
Externí odkaz:
https://doaj.org/article/fdb441e580a04c9bbcd93ab363f360f9
Publikováno v:
Cogent Business & Management, Vol 10, Iss 2 (2023)
AbstractGlobally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges o
Externí odkaz:
https://doaj.org/article/adcc9abb03c848528b5be3fe670eb5de
Autor:
E. Yu. Trigub
Publikováno v:
Вестник университета, Vol 1, Iss 1, Pp 170-178 (2023)
The purpose of this article is to identify current trends and development proposals in the field of economy deoffshorization. In the modern world, deoffshorization is an important direction of activity for both various international institutions and
Externí odkaz:
https://doaj.org/article/5a48f714ef9e41d2a420c04903092cf1
Akademický článek
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Autor:
Cara Thiart
Publikováno v:
South African Journal of Economic and Management Sciences, Vol 26, Iss 1, Pp e1-e10 (2023)
Background and aim: The study explores the correlation between environmental, social and governance (ESG) ratings and the extent of corporate tax transparency to investigate whether ESG ratings are indicative of transparent corporate tax practices. T
Externí odkaz:
https://doaj.org/article/14a1cbe9e2fd4bacb53b48ddfbe8fd1b
Publikováno v:
RUDN Journal of Law, Vol 25, Iss 4, Pp 814-830 (2021)
The subject of this article is financial relations of the state and its tax residents with foreign assets (stock), as well as control over such companies through various legal mechanisms. The authors examined the main global trends in the development
Externí odkaz:
https://doaj.org/article/779e14c4de614a41894528bad7ba3c3f
Autor:
Adam Szymacha
Publikováno v:
Finanse i Prawo Finansowe, Vol 4, Iss 32, Pp 7-20 (2021)
The aim of the article: The presented study concerns the problem of violations of fundamental rights caused by the law regulation contained in art. 27c of the Corporate Income Tax Act in Poland. This regulation provides obligation to publish informat
Externí odkaz:
https://doaj.org/article/b4d17aff82234bcd8d8b75a0f006af71
Autor:
Măstăcăneanu, Ionuț, Scîntee, Andrei
Publikováno v:
Tax Magazine. (4):276-278
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1065114