On the determinants and effects of corporate tax transparency: Review of an emerging literature

R Müller, C Spengel, H Vay - 2020 - papers.ssrn.com
In response to discussions about large multinational enterprises' tax planning activities,
legislators around the world have adopted numerous regulations to increase corporate tax …

[HTML][HTML] Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Method of Category Analysis

L Araújo, S Ravara Cruz, L Lima Santos… - Journal of Risk and …, 2024 - mdpi.com
The relationship between corporate tax planning (CTP) and corporate social responsibility
(CSR) is complex, with various perspectives, and a detailed scientific analysis of this …

Building corporate reputation through corporate social responsibility: the mediation role of employer branding

A Binu Raj, AJ N, S AK - International Journal of Social Economics, 2022 - emerald.com
Purpose The paper analyses the link between corporate social responsibility (CSR),
employer branding (EB), and corporate reputation (CR). Considering the signaling theory …

Tax aggressive behavior and voluntary tax disclosure: Evidence from corporate sustainability reporting

JR Adams, E Demers, KJ Klassen - Available at SSRN 4284813, 2024 - papers.ssrn.com
Voluntary tax disclosure has become increasingly important in corporate sustainability
reporting. We examine the role of tax aggressiveness as a determinant of tax disclosures in …

[PDF][PDF] The Quality of Voluntary Tax Disclosure

N Genest - WU International Taxation Research Paper Series, 2022 - papers.ssrn.com
In this paper, I investigate whether the use of three voluntary tax reporting practices—the use
of a specific tax disclosure guideline, a stand-alone report, and assurance—reflects a …

Yrityksen verovastuullisuus ja aggressiivinen verosuunnittelu: Pitääkö yritysten välttää aggressiivista verosuunnittelua toimiakseen verovastuullisesti?

KM Nurminen - 2024 - osuva.uwasa.fi
Tutkimuksessa tarkastellaan yritysten verovastuullisuutta kansainvälisessä
toimintaympäristössä keskittyen erityisesti aggressiiviseen verosuunnitteluun. Kasvava tarve …

O amor em tempos coléricos: a relação entre a responsabilidade social corporativa ea agressividade tributária em países emergentes

RP FUGIMOTO - 2023 - tede.fecap.br
Resumo Fugimoto, RP (2023). O amor em tempos coléricos: a relação entre
responsabilidade social corporativa e agressividade tributária em países emergentes …

Corporate tax reporting and tax transparency: the impact of increased disclosure requirements

E Partanen - 2023 - lutpub.lut.fi
Over the past decade, international policymakers have developed a number of ways to
reduce tax avoidance practices of multinational companies (MNEs). At the same time, tax …

Revizija poslovnih transakcija između povezanih pravnih lica

N Mihailović - Универзитет у Крагујевцу, 2022 - nardus.mpn.gov.rs
Revizija transakcija između povezanih pravnih lica predmet je interesovanja velikog broja
istraživanja, posebno u SAD i državama Azije. Početkom XXI veka, nakon velikih …

[PDF][PDF] Examining Committee Membership

B Kendall - 2022 - uwspace.uwaterloo.ca
Archean granitoids are the earliest representation of continental crust on Earth. The Archean
geological record is dominated by rocks of the tonalite–trondhjemite–granodiorite (TTG) …