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Biljana Jovkovic, Stefan Vr?ina
Pág. 35 - 46
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions...
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Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi
Pág. in press
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c...
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Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi
Pág. 23 - 33
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c...
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Firna Muflihani,Bambang Subroto,Mohamad Khoiru Rusydi
Pág. 184 - 194
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting ...
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Sayef Bakari, Ali Ahmadi, Sofien Tiba
Pág. 37 - 47
The development of endogenous growth theory has opened an avenue through which the effects of taxation on economic growth can be explored. Indeed, several empirical studies have examined the effect of many criteria, typically measured as domestic investm...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
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Paul J. J. Welfens and Fabian J. Baier
This contribution takes a new look at the gravity equation model in relation to foreign direct investment (FDI) of leading industrialized countries which presents a useful basis for assessing certain potential impacts arising from BREXIT?the envisaged le...
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Saliza Abdul Aziz,Kamil Md Idris
Pág. 78 - 84
The purpose of this paper is to highlight on the behavioral intention in technology application. The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is, however, not fully utilized, despite the enormous amount of...
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Natalia A. Kondrashova
Pág. 1677 - 1683
The article analyses the process of introduction of the consolidated taxation mechanism in Russia. The main purpose of the study is to conduct an assessment of the impact of consolidated groups of taxpayers on the national economy, including intergovernm...
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Kartal Demirgünes
Pág. 418 - 426
The aim of this study is to find out the determinants of target dividend payout ratio of BIST-listed firms operating in the non-metallic products (cement) manufacturing industry in the period of 2002-2012. Through this aim, the short and long-run effects...
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