Advances in Taxation

Buch | Hardcover

288 Seiten

2017
Emerald Publishing Limited (Verlag)
978-1-78714-524-5 (ISBN)

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Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world’s tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.

Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm’s external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those clients’ motivations; and evidence on the level and determinants of corporate income tax compliance costs.

Introduction: The Role of Tax Researchers; John Hasseldine Market Response to Fin 48 Adoption: A Debt Covenant Theory; Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston, and Vernon J. Richardson
Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting; Sarah Lyon
Environmental uncertainty and Tax avoidance; Henry Huang, Li Sun, and Joseph Zhang
The impact of Bonus depreciation on capital expenditures; Carol MacPhail, Riza Emekter, and Benjamas Jirasakuldech
Generational differences in perceptions of tax fairness and attitudes towards compliance; Susan Jurney, Tim Rupert, and Marty Wartick
Demand for tax preparation services: an exploratory examination of client vs. tax preparer expectation gaps; Teresa Stephenson, Gary M. Fleischman, and Mark Peterson
Corporate income tax compliance costs: and their determinants: evidence from Greece; Ioannis Stamatopoulos, Stamatina Hadjidema, and Konstantinos Eleftheriou

Erscheinungsdatum	07.10.2017
Reihe/Serie	Advances in Taxation
Verlagsort	Bingley
Sprache	englisch
Maße	152 x 229 mm
Gewicht	666 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-78714-524-7 / 1787145247
ISBN-13	978-1-78714-524-5 / 9781787145245
Zustand	Neuware