Purpose This paper aims to understand the international practices of tax planning.
International companies choose their capital structure according to differences in …

This study explores whether female economic inclusion enhances tax performance in a
sample of 48 countries in Sub-Saharan Africa from 2000 to 2018. The study's empirical …

Penelitian ini bertujuan untuk menguji pengaruh multinasionalitas perusahaan, keberadaan
transaksi dengan negara tax haven, dan aset tidak berwujud terhadap agresivitas transfer …

There is a strong presumption among the general public that “developing countries are
hardest hit by tax abuse [organized through tax haven countries]” and that tax havens are at …

Peran OECD dalam Meminimalkan Upaya Tax Aggressiveness pada Perusahaan
Multinationality. Penelitian ini bertujuan membuktikan pengaruh transaksi multinationality …

The purpose of this research is to examine the influence of income shifting strategy to tax
haven country utilization. The dependent variable is tax haven country utilization and the …

Purpose Given that the literature on the links between taxation and inclusive human
development is ambiguous, it is important to investigate whether the mediating influence of …

Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk menguji
pengaruh hubungan istimewa terhadap penghindaran pajak dengan tax heaven sebagai …

The main aim of this paper is to provide empirical evidence about profit-shifting to selected
tax havens by Slovak companies. This contribution focused on the very rare evidence of use …

Purpose: This study is an attempt to capture the concept of tax evasion, to distinguish it from
tax avoidance and to illustrate the magnitude of the problem in Greece …