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Talya Segal,Warren Maroun
AbstractTax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this rese...
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Marina V. Shtiller,Vera L. Nazarova,Irina V. Selezneva,Oksana Yu. Kogut,Lilia M. Bekenova,Aygul S. Jondelbayeva,Valeri A. Korvyakov
Pág. 1791 - 1797
The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers? behavior patterns have been distinguished. The authors have exami...
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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
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Fatemeh Stodt and Christoph Reich
Industrial Internet of Things (IIoT) systems are enhancing the delivery of services and boosting productivity in a wide array of industries, from manufacturing to healthcare. However, IIoT devices are susceptible to cyber-threats such as the leaking of i...
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Arin Agnesia Thalita, Bambang Hariadi, M Khoiru Rusydi
Pág. 344 - 353
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Roristua Pandiangan, Etty Murwaningsari
Pág. 64 - 77
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Lorena Vasquez,Belky Esperanza Gutierrez,Daniella Escobar
Pág. 71 - 84
Financial literature has developed a theoretical framework on business management called Value Management, this topic has not yet been accounted for economic and monetary policies as a key factor to establish the convenience and effects of tax related de...
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Lorena Vasquez,Belky Esperanza Gutierrez,Daniella Escobar
Pág. 71 - 84
Financial literature has developed a theoretical framework on business management called Value Management, this topic has not yet been accounted for economic and monetary policies as a key factor to establish the convenience and effects of tax related de...
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S. V. Kalambet,H. R. Pieshykov
Pág. 221 - 224
The matter and contents of the planning of state tax policy have been analysed, the place of control of tax risks as the integral part of the tax management is reflected.
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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Alper Aslan(1), Buket Altinöz(2), (1) Faculty of Aeronautics and Astronautics, Department of Aviation Management, Erciyes University, Kayseri, Turkey (2) Vocational School, Accounting and Tax Practices, Nisantasi University, Istanbul, Turkey
Pág. 13 - 24
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Nirupa Padia,Warren Maroun
AbstractEven South Africa?s Income Tax Act No. 58 of 1962 uses the terminology ?place of effective management? when determining the residency of companies. This term is not, however, defined in the said legislation and there is no South African case law ...
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Yevgeniya Arushanyan, Anna Björklund, Ola Eriksson, Göran Finnveden, Maria Ljunggren Söderman, Jan-Olov Sundqvist and Åsa Stenmarck
Waste management has developed in many countries and will continue to do so. Changes towards increased recovery of resources in order to meet climate targets and for society to transition to a circular economy are important driving forces. Scenarios are ...
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Ratih Pujirahayu Nugroho, Sutrisno T Sutrisno , Endang Mardiati
Pág. 167 - 176
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Nuria Calvo, Laura Varela-Candamio and Isabel Novo-Corti
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João Gonsalo de Moura,Eden do Carmo Soares Júnior,Alan Vasconcelos dos Santos,Ricardo Zimbrão Affonso de Paula,César Augustus Labre Lemos de Freitas
Pág. 347 - 365
O presente estudo tem por objetivo analisar o status da gestão das receitas próprias nos municípios maranhenses, identificando alguns elementos explicativos que possam ser associados a uma boa gestão fiscal no âmbito municipal. Recorrendo ao uso da análi...
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Thongphon Promsaka Na Sakolnakorn, Aree Naipinit
This article presents a problem and threat in the management of tourism sustainability on Phuket Island. The study collected its data from in-depth interviews of 15 persons in three groups: 1) travelers, 2) residents, and 3) entrepreneurs. In addition, t...
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Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
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N. V. Myroshnyk
Pág. 279 - 285
The term ?region? is defined. It is studied that in the conditions of modern market economy for an effective management of financial resources it is necessary providing the enterprise activities with optimal amount of these resources, their rational use,...
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