An analysis of tax avoidance of family companies in Indonesia by Dedi Rusdi, Edy Suprianto, Zaenal Alim Adiwijaya

Subjects: “…thin capitalization, executives characteristics, transfer pricing, tax avoidance…”
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The effect of tax avoidance on profitability with corporate governance as moderation by Gede Gangga Wiweka Sunu

Subjects: “…tax avoidance…”
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Ownership Structure on Tax Avoidance with Independent Commissioner as Moderation by Sudirman Sudirman, Almatius Setya Marsudi

Subjects: “…Tax Avoidance…”
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Capital expenditure, tax avoidance and bank performance: Evidence from Jordanian banks by Mohammad Fawzi Shubita, Nahed Habis Alrawashedh, Duaa Fawzi Shubita, Ahmed Dheyauldeen Salahaldin

“…Tax avoidance and capital expenditure are critical financial strategies employed by banks to enhance profitability. …”
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A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory by Antônio Paulo Machado Gomes, Jacqueline Veneroso Alves da Cunha, José Roberto de Souza Francisco, Fabiano Teodoro de Rezende Lara

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Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies by Probowo Erawan Sastroredjo, Marcel Ausloos, Polina Khrennikova

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Mecanismos externos de controle da gestão e tax avoidance: evidências de empresas no Brasil by Igor Rodrigo Menezes Teodósio, Karoline Rodrigues Sobreira, Jislene Trindade Medeiros, Marcia Martins Mendes De Luca

Subjects: “…Mecanismos externos de controle; Tax avoidance; Agressividade fiscal.…”
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Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size by Peter Winarta, Matondang Elsa Siburian, Enda Noviyanti Simorangkir, Wilsa Road Betterment Sitepu

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The influence of income tax rate, tunneling incentives, and return on equity on transfer pricing behavior of foreign direct investment enterprises in Vietnam by Tran Quoc Thinh, Nguyen Thi Hai An

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EFFECT OF TAX AUDIT ON GOVERNMENT REVENUE GENERATION IN LAGOS STATE by Johnson Olugbenga Agbede

Subjects: “…Tax avoidance…”
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VERGİDEN KAÇINMADAN VERGİ KAÇAKÇILIĞINA GEÇİŞ: VERGİ SIĞINAĞI ÖRNEK OLAYI by Duygu Doğan, Tutcu Burçin, Güler Ferhan Ünal Uyar

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ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE by N. A. Poponova, T. I. Minina

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SHADOW GLOBALIZATION by L. M. Kapitsa

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Companies adjust tax payments to offset changes in publicly perceived impact on environment, social, and governance factors by Akihiro Okuyama, Shuichi Tsugawa, Chiaki Matsunaga, Shunsuke Managi

“…Understanding the relationship between firms’ corporate social responsibility (CSR) and tax avoidance activities is crucial to uncovering their motivations for tax avoidance. …”
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Tindak pidana perpajakan yang merugikan keuangan negara atas penyalahgunaan transfer pricing untuk penghindaran pajak by KMS Herman, Bernadete Nurmawati, Dewi Iryani, Didik Suhariyanto

“…Tax avoidance merupakan suatau tindakan yang dilakukan wajib pajak dalam meminimalkan jumlah beban pajak secara legal. …”
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TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA by Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma

“…This study investigates the impact of tax avoidance and tax planning strategies on the timeliness of financial reporting using a sample of 28 manufacturing firms in the Nigeria exchange group for the period 2015 to 2022. …”
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Thin Capitalization Rules in EU Member States by Tatjana Ðukić

“…Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. …”
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Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies by Tiutiuriukov Vladimir

“…In the conclusion, the paper compares and contrasts their features to identify the advantages (such as consistency of tax system, decrease in compliance burden, automatic adjustment for inflation) and deficiencies (taxpayer uncertainty, susceptibility to abuse of law and tax avoidance).…”
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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…Jiang et al, (2023), in a research titled government social media and corporate tax avoidance showed that the higher the performance quality of government social media tax offices, the lower the degree of tax avoidance of local firms, which works by reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. …”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The outcome offers corporations useful insights on tax planning strategies properly and show how their tax avoidance skills could be used without practicing tax evasion. …”
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