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Artykuły w czasopismach na temat "Prevention of tax avoidance"
Andjelkovic, Mileva. "Tax avoidance: Definition and prevention issues". Zbornik radova Pravnog fakulteta, Nis, nr 67 (2014): 79–98. http://dx.doi.org/10.5937/zrpfni1467079a.
Pełny tekst źródłaSatyadini, Agung Endika. "Empirical Approach of Tax Avoidance Risk Assessment". Kajian Ekonomi dan Keuangan 2, nr 1 (5.09.2018): 52–69. http://dx.doi.org/10.31685/kek.v2i1.344.
Pełny tekst źródłaSzołno-Koguc, Jolanta, i 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, nr 3 (28.11.2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.
Pełny tekst źródłaBeebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995". International Journal of Law and Management 60, nr 5 (10.09.2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.
Pełny tekst źródłaCzerwińska-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, nr 283 (31.03.2020): 18–21. http://dx.doi.org/10.5604/01.3001.0014.0633.
Pełny tekst źródłaLohvyn, Andrii. "PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION". Administrative law and process, nr 3 (30) (2020): 69–85. http://dx.doi.org/10.17721/2227-796x.2020.3.06.
Pełny tekst źródłaYakovlev, 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, nr 3 (marzec 2021): 16–25. http://dx.doi.org/10.7256/2454-065x.2021.3.35795.
Pełny tekst źródłaBae Khee Su. "A Study on the Improvement of Tax Avoidance Theory and Prevention System". Tax Accounting Research ll, nr 40 (czerwiec 2014): 129–46. http://dx.doi.org/10.35349/tar.2014..40.007.
Pełny tekst źródłaBimo, Irenius Dwinanto, Christianus Yudi Prasetyo i Caecilia Atmini Susilandari. "The effect of internal control on tax avoidance: the case of Indonesia". Journal of Economics and Development 21, nr 2 (7.10.2019): 131–43. http://dx.doi.org/10.1108/jed-10-2019-0042.
Pełny tekst źródłaKovač, Polonca. "The potentials and limitations of tax dispute prevention and alternative resolution mechanisms". Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, nr 4 (2019): 1505–28. http://dx.doi.org/10.30925/zpfsr.39.4.3.
Pełny tekst źródłaRozprawy doktorskie na temat "Prevention of tax avoidance"
Kuok, Chi. "Anti-corruption campaign and tax avoidance :evidence from China". Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3959240.
Pełny tekst źródłaBarake, Mona. "Essays on tax havens and tax avoidance". Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.
Pełny tekst źródłaThis thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning". Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.
Pełny tekst źródłaCoetzee, Wessel. "Are tax penalties effective in combatting tax avoidance?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.
Pełny tekst źródłaMini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism". WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.
Pełny tekst źródłaSeries: WU International Taxation Research Paper Series
Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance". Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.
Pełny tekst źródłaChyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance". Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.
Pełny tekst źródłaFlorindo, Nuno Ricardo dos Santos. "Tax evasion and tax avoidance in Portugal : recent developments". Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.
Pełny tekst źródłaO objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa. Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal. Pretende-se que este estudo sirva de base a futuras investigações nesta área.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
Rosen, Jacob (Jacob Benjamin). "Computer aided tax avoidance policy analysis". Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.
Pełny tekst źródłaThis electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).
his thesis presents a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of "flow-through" tax entities, have rapidly increased in size, complexity and economic relevance between 2005 to 2015, as well as resulting in an estimated $91 billion in underreported income. Many of these partnerships have upwards of one million direct and indirect partners, as well as 100 tiers of additional large partnerships. This surge in the number of partnerships, combined with the highly complicated nature of US partnership taxation law, requires novel techniques to evaluate the tax consequences of increasingly complex financial activity. A computational methodology is presented in this thesis for understanding and analyzing the allocation of taxable income in large partnership structures, with particular focus on characterizing abusive tax behavior. First, a formal notation is established to fully describe how taxable income is allocated in partnerships, forming the basis of a functioning partnership tax calculator. Next, a simulation is described that processes transaction sequences through partnership structures, as well as a method for assigning audit likelihood to potentially suspicious combinations of financial activity. Finally, a means by which to optimize a) transaction sequences that minimize both tax liability and audit likelihood and b) auditing procedures that characterize abusive tax behavior in a compact form is established. The proposed methodology offers taxpayers, auditors and policy-makers a computational approach to resolve uncertainty in partnership taxation, lower the cost of the auditing process through automation and provide a conceptual exploration of tax policy implications.
by Jacob Rosen.
S.M. in Technology and Policy
Lin, Jue. "Essays on Chinese corporate tax avoidance". Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/49088/.
Pełny tekst źródłaKsiążki na temat "Prevention of tax avoidance"
Bell, Paula. Tax avoidance: The approach to prevention. Middlesbrough: University of Teesside, 1996.
Znajdź pełny tekst źródłaRosenblatt, Paulo. General anti-avoidance rules for major developing countries. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Bucharest on 21st October, 1999. Dublin: Stationery Office, 1999.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Done at Dublin 25 April 1995. Dublin: Stationery Office, 1995.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Dublin on 8th June, 1999. Dublin: Stationery Office, 1999.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and the Republic of Poland for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income: Done at Madrid on 13th November, 1995. Dublin: Stationery Office, 1995.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital: Done at Prague on 14th November 1995. Dublin: Stationery Office, 1995.
Znajdź pełny tekst źródłaGreece. Convention between Ireland and the Hellenic Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Athens on 24th November, 2003. Dublin: Stationery Office, 2004.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and the Republic of Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital: Done at Dublin on 17th December, 2003. Dublin: Stationery Office, 2004.
Znajdź pełny tekst źródłaIreland. Convention between Ireland and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Pretoria on 7th October, 1997. Dublin: Stationery Office, 1997.
Znajdź pełny tekst źródłaCzęści książek na temat "Prevention of tax avoidance"
Vlcek, William. "Tax Avoidance". W The Palgrave Handbook of Contemporary International Political Economy, 345–57. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-45443-0_22.
Pełny tekst źródłaJain, Tarun. "Tax avoidance". W The Routledge Companion to Tax Avoidance Research, 197–211. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-13.
Pełny tekst źródłaPlatt, Stephen. "Tax Evasion/Avoidance". W Criminal Capital, 170–87. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137337306_10.
Pełny tekst źródłaBardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion". W Law, Governance and Technology Series, 337–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.
Pełny tekst źródłaBeckett, Paul. "Tax avoidance and tax evasion". W Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.
Pełny tekst źródłaWurth, Elea, i Valerie Braithwaite. "Tax practitioners and tax avoidance". W The Routledge Companion to Tax Avoidance Research, 320–39. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-21.
Pełny tekst źródłaHattery, Angela, i Earl Smith. "Prevention and Avoidance". W The Social Dynamics of Family Violence, 359–80. Second edition. | Boulder, CO : Westview Press, [2016]: Routledge, 2018. http://dx.doi.org/10.4324/9780429494345-13.
Pełny tekst źródłaWarburton, Christopher E. S. "Tax avoidance and evasion". W Economic Analysis and Law, 273–313. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.
Pełny tekst źródłaOkamura, Tadao, i Takako Sakai. "Tax avoidance in Japan". W The Routledge Companion to Tax Avoidance Research, 156–69. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-10.
Pełny tekst źródłaPrebble, Zoë, i John Prebble. "Tax avoidance and morality". W The Routledge Companion to Tax Avoidance Research, 369–86. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-23.
Pełny tekst źródłaStreszczenia konferencji na temat "Prevention of tax avoidance"
Sonia, Sonia, i Haryo Suparmun. "Factors Influencing Tax Avoidance". W Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.52.
Pełny tekst źródłaSulistyowati i Hendrawati. "Influencing Factors of Tax Avoidance". W Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.47.
Pełny tekst źródłaZulpahmi, Zulpahmi, Sumardi Sumardi i Kiki Zakiyyah. "The Factor of Tax Avoidance". W Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288684.
Pełny tekst źródłaKO, Chang Youl, Joonho PARK i Hoon JUNG. "Managerial Ability and Tax Avoidance". W Business 2013. Science & Engineering Research Support soCiety, 2013. http://dx.doi.org/10.14257/astl.2013.34.01.
Pełny tekst źródłaZheng, Mengjiao. "Tax Avoidance Activities and Investment Efficiency". W Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/hsmet-19.2019.59.
Pełny tekst źródłaKarthikeyan, M., i Bhawana Jain. "Relationship Between CSR Rating and Tax Avoidance". W 2017 IEEE International Conference on Computational Intelligence and Computing Research (ICCIC). IEEE, 2017. http://dx.doi.org/10.1109/iccic.2017.8524285.
Pełny tekst źródła"Tax Avoidance, Corporate Governance and Corporate Innovation". W 2017 4th International Conference on Business, Economics and Management. Francis Academic Press, 2017. http://dx.doi.org/10.25236/busem.2017.25.
Pełny tekst źródłaMangoting, Yenni, Monica Valencia Nugroho i Avelia Yanuar. "Tax Avoidance Dynamics across Firm's Life Cycle". W Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icame-18.2019.39.
Pełny tekst źródłaRusydi, Mohamad Khoiru. "Aggressive Tax Avoidance, Corruption, and Good Governance". W 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200410.022.
Pełny tekst źródłaMangoting, Yenni, Cecilia Gunadi, Feren Priscilia Dinata Tobing i Olivia Ariyanto Putri. "Governance Structure, Tax Avoidance, and Firm Value". W 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.056.
Pełny tekst źródłaRaporty organizacyjne na temat "Prevention of tax avoidance"
Gamannossi degl’Innocenti, Duccio, i Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, czerwiec 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.
Pełny tekst źródłaSlemrod, Joel, i Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. Cambridge, MA: National Bureau of Economic Research, styczeń 2000. http://dx.doi.org/10.3386/w7473.
Pełny tekst źródłaDesai, Mihir, i Dhammika Dharmapala. Corporate Tax Avoidance and Firm Value. Cambridge, MA: National Bureau of Economic Research, kwiecień 2005. http://dx.doi.org/10.3386/w11241.
Pełny tekst źródłaStiglitz, Joseph. The General Theory of Tax Avoidance. Cambridge, MA: National Bureau of Economic Research, marzec 1986. http://dx.doi.org/10.3386/w1868.
Pełny tekst źródłaFeldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. Cambridge, MA: National Bureau of Economic Research, marzec 1995. http://dx.doi.org/10.3386/w5055.
Pełny tekst źródłaDesai, Mihir, i Dhammika Dharmapala. Corporate Tax Avoidance and High Powered Incentives. Cambridge, MA: National Bureau of Economic Research, maj 2004. http://dx.doi.org/10.3386/w10471.
Pełny tekst źródłaAlstadsæter, Annette, Wojciech Kopczuk i Kjetil Telle. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter. Cambridge, MA: National Bureau of Economic Research, październik 2018. http://dx.doi.org/10.3386/w25191.
Pełny tekst źródłaGammie, Malcolm. Strengthening tax avoidance sanctions and deterrents: a discussion document. The IFS, listopad 2016. http://dx.doi.org/10.1920/re.ifs.2016.0122.
Pełny tekst źródłaDeCicca, Philip, Donald Kenkel i Feng Liu. Excise Tax Avoidance: The Case of State Cigarette Taxes. Cambridge, MA: National Bureau of Economic Research, kwiecień 2010. http://dx.doi.org/10.3386/w15941.
Pełny tekst źródłaGodfrey, Claire, i Susana Ruiz Rodriguez. Stopping the Scandals: Five ways governments can end tax avoidance. Oxfam, listopad 2017. http://dx.doi.org/10.21201/2017.1107.
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