1.

Record Nr.

UNINA9910958558303321

Titolo

Advances in taxation . Vol. 26 / / edited by John Hasseldine

Pubbl/distr/stampa

Bingley, England : , : Emerald Publishing, , [2019]

©2019

ISBN

9781789732955

1789732956

9781789732931

178973293X

Descrizione fisica

1 online resource (163 pages)

Collana

Advances in taxation, , 1058-7497 ; ; volume 26

Disciplina

336.200973

Soggetti

Taxation

Finance, Public

Business & Economics, Taxation - General

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Sommario/riassunto

In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research. The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.