Výsledky vyhľadávania - "TAX compliance costs"

Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms.

Autori: Blaylock, Bradley Doyle, Elaine Elemes, Anastasios

Zdroj: Journal of Accounting, Auditing & Finance; Oct2025, Vol. 40 Issue 4, p1261-1295, 35p

Predmety: TAX planning, ACCOUNTING firms, TAX compliance costs, AUDITING of corporations, CORPORATE tax planning, TAX shelters

CFO Accounting Expertise and SEC Comment Letter Process.

Autori: Kwon, Soo Young Lim, Jee-Hae Park, Jongwon

Zdroj: Journal of Accounting, Auditing & Finance; Oct2025, Vol. 40 Issue 4, p1160-1196, 37p

Predmety: CHIEF financial officers, ACCOUNTING, TAX compliance costs, FINANCIAL statements, REGULATORY compliance, FINANCIAL disclosure

Korporácia: UNITED States. Securities & Exchange Commission

The effects of a disability employment quota when compliance is cheaper than defiance.

Autori: Krekó, Judit Telegdy, Álmos

Zdroj: Economica. Apr2025, Vol. 92 Issue 366, p614-643. 30p.

Predmety: *EMPLOYMENT of people with disabilities, *REGRESSION discontinuity design, TAX compliance costs, HUNGARIAN history

Türk Vergi Sistemi Neden ve Ne Kadar Karmaşık Algılanıyor?: Bir Karma Yöntem Araştırması.

Alternate Title: Why and How Complex is the Turkish Tax System Perceived?: A Mixed Method Research.

Autori: ÖNER, Seda CURAL, Mehmet

Zdroj: Journal of Management & Economics / Yönetim ve Ekonomi. 2025, Vol. 32 Issue 1, p103-130. 28p.

Predmety: *TAX administration & procedure, *CLERKS, *OPERATING costs, *TAX laws, *TAXPAYER compliance, TAX compliance costs

Bureaucratic redundancy and administrative burden: Evidence from public‐private partnerships (PPPs) in China.

Autori: Xiong, Wei Wang, Feng Christensen, Tom a ďalší

Zdroj: Public Administration. Mar2025, Vol. 103 Issue 1, p66-93. 28p.

Predmety: *BUREAUCRACY, *PUBLIC sector, *REFORMS, *RED tape, *PUBLIC-private sector cooperation, TAX compliance costs, CONTRACT management

Geografický termín: CHINA

Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries: the case of the United Arab Emirates.

Autori: Al-Hiyari, Ahmad Kolsi, Mohamed Chakib Mas'ud, Abdulsalam

Zdroj: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 2, p721-741. 21p.

Predmety: *COST control, *SMALL business, *INFORMATION storage & retrieval systems, *VALUE-added tax, TAX compliance costs, STRUCTURAL equation modeling

Exploring Gst Efficiency In India: The Interplay Of Trust, Technology, And Compliance Dynamics.

Autori: Esther Rani, J. Hena Kalpana, G. Jagadeesan, P.

Zdroj: Journal of Neonatal Surgery. 2025 Supplement, Vol. 14, p1102-1107. 6p.

Predmety: *VALUE-added tax, *TAX compliance costs, *DIGITAL literacy, *DECENTRALIZATION in management, *TAXPAYER compliance

Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status.

Autori: Burnett, Brian M. Jørgensen, Bjørn N. Pollard, Troy J.

Zdroj: Auditing: A Journal of Practice & Theory; 2025, Vol. 44 Issue 4, p49-71, 23p

Predmety: AUDITING fees, CORPORATE governance, FINANCIAL statements, INSIDER trading in securities, SCIENTIFIC method, FOREIGN corporations, TAX compliance costs

Geografický termín: UNITED States

The Impact of Due Diligence Legislation on International Trade and Business: Analysis of Potential Trade‐Offs.

Autori: Draper, Peter Freytag, Andreas McDonagh, Naoise a ďalší

Zdroj: Global Policy; Nov2025, Vol. 16 Issue 5, p1075-1086, 12p

Predmety: INTERNATIONAL trade, DUE diligence, ECONOMIC impact, TAX compliance costs, HUMAN rights, LABOR laws, SUSTAINABILITY, REPUTATIONAL risk

Bridging the digital divide: empowering Saudi Arabia's future through psychological resilience and digital literacy.

Autori: Alfalah, Adel Abdulmohsen Abubakar, Aliyu Alhaji Al-Mamary, Yaser Hasan a ďalší

Zdroj: Humanities & Social Sciences Communications; 10/23/2025, Vol. 12 Issue 1, p1-16, 16p

Predmety: DIGITAL divide, DIGITAL literacy, TAX compliance costs, DIGITAL transformation, PSYCHOLOGICAL resilience, SAUDI Arabians, HUMAN Development Index

Geografický termín: SAUDI Arabia

Take up.

Autori: Bearson, Dafna F. Sunstein, Cass R.

Zdroj: Behavioural Public Policy; Oct2025, Vol. 9 Issue 4, p849-864, 16p

Predmety: PSYCHOSOCIAL factors, PARTICIPATION, PUBLIC officers, COST, SOCIAL services, COGNITIVE bias, TAX compliance costs

The effect of transparent unequal penalty rates on safety compliance for different-sized businesses.

Autori: Kogler, Christoph Olsen, Jerome Osman, Magda a ďalší

Zdroj: Behavioural Public Policy; Oct2025, Vol. 9 Issue 4, p745-761, 17p

Predmety: BUSINESS size, REGULATORY compliance, SAFETY regulations, TAX compliance costs, COMPLIANCE auditing

Climate change regulation compliance and earnings management.

Autori: Le, Ben Moore, Paula Hearn Paul, Donna L.

Zdroj: Review of Accounting & Finance; 2025, Vol. 24 Issue 4, p477-502, 26p

Predmety: REGULATORY compliance, EARNINGS management, TAX compliance costs, ENVIRONMENTAL policy, INDUSTRIAL organization (Economic theory), CLIMATE change, FINANCIAL statements

Geografický termín: UNITED States

Clean Money, High Costs?

Autori: Stebunovs, Viktors

Zdroj: Working Papers -- U.S. Federal Reserve Board's International Finance Discussion Papers; Sep2025, Issue 1422, preceding p1-32, 33p

Predmety: MONEY laundering, REGULATION of financial institutions, PRICE increases, INTERMEDIATION (Finance), TAX compliance costs, POLICY analysis, REGULATED industries, RISK management in business

Tax enforcement activities: Evidence on the impact of a threat-of-audit letter.

Autori: Fiorio, Carlo V. Santoro, Alessandro

Zdroj: Economic & Political Studies. Jun2024, Vol. 12 Issue 2, p171-187. 17p.

Predmety: *INCOME tax, *BUSINESS tax, *OPPORTUNITY costs, TAX enforcement, TAX compliance costs

Personal Income Tax Compliance for Canadians: How and at What Cost?

Autori: A. M.

Zdroj: Canadian Tax Journal / Revue Fiscale Canadienne. 2024, Vol. 72 Issue 3, p749-751. 3p.

Predmety: *INCOME tax, *TAX returns, *TAXPAYER compliance, TAX compliance costs

Geografický termín: CANADA

National Cost of Compliance With a Drinking Water MCL for Hexavalent Chromium.

Autori: Najm, Issam

Zdroj: AWWA Water Science; Sep/Oct2025, Vol. 7 Issue 5, p1-21, 21p

Predmety: HEXAVALENT chromium, DRINKING water, POOR communities, DRINKING water standards, ENVIRONMENTAL agencies, TAX compliance costs, CAPITAL investments, PUBLIC health

Geografický termín: UNITED States

Korporácia: UNITED States. Environmental Protection Agency

Analyzing Taxpayer Compliance Behavior Under GST Regime: A Study Of Indian Taxpayers.

Autori: Kumar, Mahendra Gokhru, Anjali

Zdroj: International Journal of Environmental Sciences (2229-7359); 2025 Special Issue, Vol. 11, p3445-3452, 8p

Predmety: TAXPAYER compliance, TAX compliance costs, TAXATION, PARTICIPATION, VALUE-added tax, TAX administration & procedure, INDIRECT taxation

Geografický termín: INDIA

Trade Effects of Environmental Technical Measures.

Autori: Lamonaca, Emilia Santeramo, Fabio Gaetano

Zdroj: World Economy; Aug2025, Vol. 48 Issue 8, p1830-1838, 9p

Predmety: INTERNATIONAL trade, ENVIRONMENTAL regulations, TAX compliance costs, GRAVITY model (Social sciences), INTERNATIONAL markets, INTERNATIONAL law

碳排放权交易政策对企业进入与退出控排行业的影响. (Chinese)

Alternate Title: Impact of carbon emissions trading policy on enterprise entry and exit in emission‑regulated indust. (English)

Autori: 曹翔 邱丽

Zdroj: China Population Resources & Environment; 2025, Vol. 35 Issue 8, p65-75, 11p

Predmety: EMISSIONS trading, MARKET entry, GREEN behavior, MARKET exit, CARBON dioxide mitigation, CARBON offsetting, TAX compliance costs

Geografický termín: CHINA

Osoby: PORTER, Michael E., 1947-