Sökning: "Conforming tax avoidance"

Hittade 2 uppsatser innehållade orden Conforming tax avoidance.

1. 1. The relationship between CSR performance and tax avoidance : Do firms view CSR expenses and tax payments as substitutes of complements and is the perception affected by firms' customer models?

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Oskar Sjöström; André Sjögren; [2021]
   Nyckelord :Corporate social responsibility; ESG; Tax avoidance; Customer models; Corporate incentives;

   Sammanfattning : We examine whether companies view CSR expenses and tax payments as substitutes or complements and if perceptions differ between close-to-market and business-to-business firms by looking at the relationship between CSR performance and tax avoidance. To investigate this, we use fixed effects regression models on an unbalanced dataset consisting of public firms with headquarters in the Nordics and UK. LÄS MER

3. 2. The implications of in-house tax expertise on tax behavior

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Sebastian Brändholm; Gustav Nielsen; [2019]
   Nyckelord :Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

   Sammanfattning : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. LÄS MER