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Taxation : student guides to business and economics
\"This comprehensive overview of taxation is a must-read for every taxpayer interested in how our taxes are collected, how they are spent, and why it is important for all taxpayers to be good stewards of the public purse\"-- Provided by publisher.
Book
The House passed Trump's tax bill. What's in it?
President Trump's \"big beautiful bill\" funds his top priorities and tax breaks. It also cuts social spending, like Medicaid and SNAP. Here's what's in it.
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The Role of Managerial Ownership as a Mediator on the Effect of Aggressive Tax Actions on Earnings Quality
Purpose: The objectives of this study is to examine and analyze the effect of Aggressive Tax Actions on Earnings Quality in which mediated by Managerial Ownership. Theoretical framework: The theoretical framework of this study is grounded in the examination of the interplay between aggressive tax actions, managerial ownership, and earnings quality. The study likely draws on existing theories in finance, taxation, and corporate governance to develop a conceptual basis for understanding how aggressive tax actions may affect both managerial ownership and, subsequently, earnings quality. Design/Methodology/Approach: This study utilizes a sample of banking companies listed on the Indonesia Stock Exchange for the period 2019-2021 through purposive sampling method. As a result, 13 research samples were obtained for the three-year. Therefore, the total number of observations is 39. The analytical tool used is Eviews version 13 with a panel data regression approach. Findings: Aggressive tax actions determine no significant effect on earnings quality. However, a negative and significant effect is observed on managerial ownership. Managerial ownership, in turn, does not affect significantly on earnings quality. The study also explores the indirect impact of aggressive tax actions on earnings quality through managerial ownership, finding no significant effect. Research, Practical & Social implications: Practically, the findings offer guidance for financial decision-making and taxation policies in Indonesian banking companies. Socially, the study enhances transparency and accountability in the financial sector, benefiting stakeholders. Originality/Value: The study's original contribution lies in empirical exploration of the relationships between aggressive tax actions, managerial ownership, and earnings quality in the specific context of Indonesian banking companies, adding valuable insights to the existing financial literature.
Journal Article
Causes, Benefits, and Risks of Business Tax Incentives
This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different incentives using effective tax rates. Findings from the empirical literature on tax incentives are also presented. Based on the overview of theoretical and empirical findings, the paper then suggests a matrix of criteria to determine the usefulness of different tax incentives depending on a country's circumstances.
eBook
Taxation of Interest under Domestic Law
This book comprises the proceedings and working documents of the EC & International Tax Law seminar held in Milan in November 2021.
eBook