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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Showing 11 to 20 of 252 (0.073 seconds)

Spelling suggestions: "subject:"bax evasion"" "subject:"fax evasion""

11

The evolution of construing "tax avoidance arrangement" a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business (MBus), 2008 /

Fusitu'a, Lola Kalolaine Hua. January 2008 (has links)
Dissertation (MBus) -- AUT University, 2008. / Includes bibliographical references. Also held in print (133 leaves ; 30 cm.) in the Archive at the City Campus (T 343.93042 FUS)
Tax evasion Taxation
12

Application of choice doctrine the lessons learnt from Trinity : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008.

Lal, Aradhana. January 2008 (has links) (PDF)
Dissertation (MBus) -- AUT University, 2008. / Includes bibliographical references. Also held in print (80 leaves ; 30 cm.) in City Campus Theses Collection (T 336.200993 LAL)
Taxation Tax evasion
13

Gibt es eine Steuerhinterziehung nach einer vollendeten Steuerhinterziehung? : zugleich ein Beitrag zur Begünstigung /

Witte, Sabine. January 2004 (has links)
Thesis (doctoral)--Universiẗat, Kiel, 2003.
14

Certified inside directors and tax avoidance: international evidence

Fan, Lyu 24 July 2017 (has links)
Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save taxes. This study also supports that CIDs in complex firms and firms with bad environmental corporate social responsibility (CSR) avoid more taxes. This research extends the literature on corporate governance in general and inside directors in particular by examining whether CIDs can help firms save taxes.
Corporate governance; Tax evasion
15

The Occurrence of Tax Amnesties: Theory and Evidence

Bayer, Ralph-C, Oberhofer, Harald, Winner, Hannes January 2015 (has links) (PDF)
This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. To test these predictions empirically, we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's fiscal requirements and the taxpayers' expectations on future amnesties.
Tax amnesties; Tax evasion
16

A behavioral model of income tax evasion /

Spicer, Michael W. January 1974 (has links)
No description available.
Economics
Tax evasion
17

The control of tax evasion : Questions for practising accountants

Kempton, P. A. January 1987 (has links)
No description available.
658
Auditor control of tax evasion
18

An examination of corporate tax shelter participants /

Wilson, Ryan James. January 2007 (has links)
Thesis (Ph. D.)--University of Washington, 2007. / Vita. Includes bibliographical references (leaves 57-60).
Tax shelters Tax evasion Corporations
19

Die Begehungs- und Beteiligungsformen der Steuerhinterziehung : egangen durch Dritte, insbesondere in der Beitreibung /

Gladen, Josef. January 1941 (has links)
Thesis (doctoral)--Universität Köln.
Tax evasion Third parties (Law)
20

The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007.

Than, Tut. January 2007 (has links)
Thesis (MBus) -- AUT University, 2007. / Includes bibliographical references. Also held in print (74 leaves ; 30 cm.) in the Archive at the City Campus (T 343.93042 THA)
New Zealand. Tax evasion Taxation

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