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Family firm heterogeneity and tax aggressiveness: A quasi-experimental analysis of the impact of different family generations

Clemente-Almendros, Jose A. (1); Camisón-Haba, Sergio; Camisón-Zornoza, César

This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance ...

Does the gender composition of the board of directors have any effect on tax aggressiveness in western countries?

Cortellese, Francesco (1)

Women constitute more than half of the population, but they are still underrepresented in areas such as company boardrooms. This study analyses whether having an equal gender composition in a company's board of directors ...

Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax CodePlanificación Fiscal Agresiva, el nuevo paradigma de la norma de precios de transferencia y la elusión en el Código Tributario

Villanueva Gutiérrez, Walker (Pontificia Universidad Católica del Perú, 2017)

Impacto da Pandemia do Covid-19 no nível de agressividade fiscal das empresas brasileiras

Nascimento, Dayane de Moura (Universidade Federal do Rio Grande do NorteBrasilUFRNCiências ContábeisDepartamento de Ciências Contábeis, 2022-02-18)

The tax legislation allows companies to adopt tax planning practices to reduce or avoid the payment of taxes, which reduces the outflow of financial resources from the company's assets. As Brazil and the world have recently ...

Family involvement and proactive tax management behaviour in private family SMEs

Clemente-Almendros, Jose A.; González-Cruz, Tomas

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). ...

Certified Accountants’ perception on tax system complexity: the Portuguese casePercepción de los Contables Certificados sobre la complejidad fiscal: el caso portuguésPercepção dos contabilistas certificados sobre a complexidade fiscal

Borrego, Ana Clara da Conceição; Lopes, Cidália Maria da Mota; Ferreira, Carlos (Escola Brasileira de Administração Pública e de Empresas - Fundação Getulio Vargas, 2016)

Analysis of the relationships between corporate reputation and tax avoidance of Brazilian companiesAnálisis de las relaciones entre reputación corporativa y tax avoidance de empresas brasileñasAnálise das relações entre reputação corporativa e tax avoidance de empresas brasileiras

dos Santos, Isabela de Araujo Bernardo; de França, Robério Dantas (Pontificia Universidad Católica del Perú, 2022)

Financial Derivatives, Hedge Accounting and Tax Aggressiveness in BrazilDerivados financieros, contabilidad de coberturas y agresividad fiscal en BrasilDerivativos Financeiros, Contabilidade de Cobertura e Agressividade Tributária no Brasil

Lopo Martinez, Antonio; Teixeira Reinoso, José Enrique; Moreira Antonio, Rafael; Santos, Rogiene (Pontificia Universidad Católica del Perú, 2020)

Planificación Fiscal Agresiva, el nuevo paradigma de la norma de precios de transferencia y la elusión en el Código TributarioAggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code

Villanueva Gutiérrez, Walker (Pontificia Universidad Católica del PerúPE, 2017)

Efectos de la elusión tributaria del crédito externo de los bancos privados periodo 2014 - 2018

Peña Camacho, Verónica Nathaly (2020-06)

This work analyzes all tax reforms from 2014 to 2018 that have pursued the elimination of tax avoidance practices to improve tax collection, this means that this analysis aims to conclude whether the external indebtedness ...

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