[PDF] Tax And Corporate Governance eBook

Author : Wolfgang Schön
Publisher : Springer Science & Business Media
Page : 423 pages
File Size : 21,71 MB
Release : 2008-03-12
Category : Business & Economics
ISBN : 3540772766

GET BOOK

Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.

Author : John Hasseldine
Publisher : Emerald Group Publishing
Page : 257 pages
File Size : 35,80 MB
Release : 2024-06-20
Category : Business & Economics
ISBN : 1835495842

GET BOOK

Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

Author : Popescu, Cristina Raluca Gh.
Publisher : IGI Global
Page : 425 pages
File Size : 35,99 MB
Release : 2021-12-17
Category : Business & Economics
ISBN : 1668433761

GET BOOK

Globalization and technological advances have the immense power to create a new economy, address sustainability concerns, and facilitate societal changes. In addition, the COVID-19 pandemic has led to notable modifications in the world economy and society that require adjustments to business models, as well as our way of life. It is critical to understand these new models in our changing society for businesses to not only survive, but to thrive. COVID-19 Pandemic Impact on New Economy Development and Societal Change provides an updated view of the newest trends, novel practices, and latest tendencies concerning the manner of shaping the new economy and accelerating societal change, demonstrating the crucial importance of rethinking the world’s models, priorities, and strategies while seeking a more responsible path for humanity. Covering topics such as tourism and salesmanship skills, this publication is ideal for academicians, researchers, scientists, scholars, practitioners, industry professionals, consultants, instructors, and students.

Author : Marijn van Daelen
Publisher : Edward Elgar Publishing
Page : 257 pages
File Size : 50,97 MB
Release : 2010-01-01
Category : Business & Economics
ISBN : 184980799X

GET BOOK

In reaction to the recent financial crisis and corporate failures at the beginning of the millennium, the emphasis of the business community in corporate governance has shifted towards internal control and risk management issues. As a result, risk management discussion has reached an unprecedented level for academics and practitioners alike. This international, multidisciplinary book provides a comprehensive overview of the risk management landscape, encompassing its challenges and problems and taking stock of its influence on both companies and society as a whole. The eminent contributors review historical and current provisions relating to internal control and risk management in Europe and in the USA. They address the interconnected consequences of the necessity of risk management, and illustrate that a comprehensive approach needs to be further improved. The pros and cons of both the rule-based and the principle-based approaches are analysed, showing that the latter makes it more feasible for sound business practices to be combined with strategic company goals, and for the relationship between entrepreneurial risk taking and sound risk governance management to be in equilibrium. The book also presents a balanced supervision framework, which both promotes prevention of excessive risk taking and tackles risk failure.

Author : Myron S. Scholes
Publisher :
Page : 528 pages
File Size : 48,10 MB
Release : 2015-01-03
Category :
ISBN : 9781292065571

GET BOOK

For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.

Author : Jeffrey Neil Gordon
Publisher : Oxford University Press
Page : 1217 pages
File Size : 30,82 MB
Release : 2018
Category : Business & Economics
ISBN : 0198743688

GET BOOK

Corporate law and governance are at the forefront of regulatory activities worldwide, and subject to increasing public attention in the wake of the Global Financial Crisis. Comprehensively referencing the key debates, the Handbook provides a much-needed framework for understanding the aims and methods of legal research in the field.

Author : Jost Kovermann
Publisher :
Page : pages
File Size : 31,77 MB
Release : 2018
Category :
ISBN :

GET BOOK

Research question/issue: How does corporate governance affect corporate tax avoidance?Research findings/insights: Applying a stakeholder-oriented view, we find that various aspects of corporate governance institutions, such as management compensation, board characteristics, ownership structure, audit, stakeholder pressure and CSR performance & reporting have a strong influence on corporate tax avoidance. Findings indicate that strong corporate governance quality steers tax avoidance at its firm-specific optimal level. It crucially depends on the strength of corporate governance institutions whether a given level of tax avoidance is beneficial or harmful to the firm.Theoretical/academic Implications: The classical principal-agent theory is insufficient in explaining corporate tax avoidance. Investigating the determinants of corporate tax avoidance requires a more comprehensive approach taking into account corporate governance institutions and all stakeholders that are relevant to the firm. This review underlines that taxation is not merely a sub-discipline of accounting but spreads out into all areas of economics and business research and even into neighboring disciplines like psychology, sociology, political and administrative science.Practitioner/policy Implications: To practitioners, we show how strongly developed corporate governance institutions have the potential to increase tax avoidance, making firms more profitable, but also to limit tax avoidance to a level where the arising risks do not outweigh the benefits. To policy makers, we reinforce the necessity of strict tax enforcement with high rates of audit to prevent corporate taxpayers from avoiding taxes. Furthermore, we show that internal monitoring, e.g. by audit committees and independent board members can effectively complement external tax enforcement.

Author : OECD
Publisher : OECD Publishing
Page : 42 pages
File Size : 48,14 MB
Release : 1999-10-06
Category :
ISBN : 9264173706

GET BOOK

These principles of corporate governance, endorsed by the OECD Council at Ministerial level in 1999, provide guidelines and standards to insure inclusion, accountability and abilit to attract capital.

Author : Randall K. Morck
Publisher : University of Chicago Press
Page : 700 pages
File Size : 36,41 MB
Release : 2007-11-01
Category : Business & Economics
ISBN : 0226536831

GET BOOK

For many Americans, capitalism is a dynamic engine of prosperity that rewards the bold, the daring, and the hardworking. But to many outside the United States, capitalism seems like an initiative that serves only to concentrate power and wealth in the hands of a few hereditary oligarchies. As A History of Corporate Governance around the World shows, neither conception is wrong. In this volume, some of the brightest minds in the field of economics present new empirical research that suggests that each side of the debate has something to offer the other. Free enterprise and well-developed financial systems are proven to produce growth in those countries that have them. But research also suggests that in some other capitalist countries, arrangements truly do concentrate corporate ownership in the hands of a few wealthy families. A History of Corporate Governance around the World provides historical studies of the patterns of corporate governance in several countries-including the large industrial economies of Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States; larger developing economies like China and India; and alternative models like those of the Netherlands and Sweden.

Author : Organization for Economic Cooperation and Development
Publisher : OCDE
Page : 0 pages
File Size : 28,83 MB
Release : 2014
Category : Business ethics
ISBN : 9789264208629

GET BOOK

This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.