This paper provides novel evidence on the relationship between firm size and effective
corporate tax rates using full-population administrative tax data from 13 countries. In all …

The purpose of this article is to study the tax sustainability of agricultural companies in
Ukraine. This article developed the following working hypotheses, which were derived from …

The 2030 Agenda for Sustainable Development identifies a number of important targets
aimed at improving living conditions globally. The situation is particularly acute in many low …

This framing paper has two main purposes. We first provide a brief survey of the economic
literature on taxation in South Africa. Second, we attempt to offer some ideas about areas …

Este trabajo tiene como objetivo fundamental analizar los determinantes de la presión fiscal
de las empresas españolas en la época reciente y, en especial, si en una época de fuerte …

Effective corporate tax rate is a finance subject of interest to firms, policy makers and
researchers. It measures level of tax burden at firm level. Thus, governments implement …

Анотація Визначено, що податкове навантаження визначає сплату податків суб'єктом
ринку до різних бюджетів і слугує основою для перевірки Державною податкової …

Stakeholder and principal-agent theories propose that corporations seek to decrease the
outflow of cash flow caused by tax expenses through tax aggressiveness. This paper …

The challenges of taxing large corporate taxpayers, and especially multinationals, have
attracted increasing attention over the last decade because many larger firms do not appear …

Tax reform initiatives have long sought to expand the taxation of micro, small, and medium
enterprises (SMEs). Small firms constitute a large majority of firms in most low-and …