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Relation between financial indicator and corporate governance to tax avoidance in Indonesia
(Universidad del Zulia, 2020)
A governança corporativa tributária como requisito para o exercício da atividade empresarial
(2015-09-15)
The aim of the study is to investigate tax governance comparing two different approaches called "corporate perspective" and "the development perspective". The corporate perspective is the main focus of the proposed analysis. ...
Financial strategies for minimizing corporate income taxes under Brazil's new global tax system
(Fundação Getulio Vargas, Escola de Administração de Empresas de S.Paulo, 1997-03-01)
In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant ...
Tax compliance and cooperative tax regulationCompliance fiscal e regulação fiscal cooperativa
(Escola de Direito de São Paulo da Fundação Getulio Vargas, 2019)
Relevância da gestão tributária na governança corporativa: indicadores de desempenho de gestão tributária
(2022-03-30)
O tema governança corporativa vem despertando especial atenção no meio acadêmico e empresarial. Muito se deve por recentes escândalos de fraude envolvendo empresas de grande porte, mas também em razão da necessária atenção ...
Family involvement and proactive tax management behaviour in private family SMEs
Purpose: This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small and medium-sized enterprises (SMEs). ...
Framing health taxes: Learning from low-and middle-income countries
(BMJ Publishing Group, 2023)
Health taxes are effective policy instruments to save lives, raise government revenues and improve equity. Health taxes, however, directly conflict with commercial actors' interests. Both pro-Tax health advocates and ...