...Mouna Guedrib; Zeineb Hamdi Purpose This paper aims to examine the impact of tax avoidance on the cost of debt. It also investigates the effect of tax risk on the relationship between tax avoidance and the cost of debt. Design/methodology/approach Two hypotheses are tested on a sample...

... at: Henry.Ordower@slu.edu © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Taxation Tax avoidance Tax planning Tax evasion Tax professionals The European Commission recently announced its intention to release a proposal for a directive to target non...

...Muhammad Taufik Purpose This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a challenge. Design/methodology...

...Imen Khelil; Hichem Khlif Purpose This paper aims to review the empirical literature dealing with the association between family firms and tax avoidance. Design/methodology/approach Empirical papers are collected based on electronic searches in several editorial sources (e.g. Elsevier, Emerald...

...Dada Folorunso; Mark Eshwar Lokanan Purpose The purpose of this paper is to review the quantum and magnitude of tax avoidance in Nigeria's top seven banks by using recognized tax avoidance proxies of the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting...

...Anissa Dakhli Purpose The purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study uses panel...

... in to the fight of tax avoidance could support further regulatory interference. Originality/value The recent trend of de-risking in light of money laundering regulation is scarcely covered by present research. Furthermore, there has been no linking of this de-risking tendency and the effects or relation...

...Anis Jarboui; Maali Kachouri Ben Saad; Rakia Riguen Purpose This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance. Design/methodology/approach The study is based on a sample consisting of 300 UK firms over the 2005-2017 period...

... they can use the evaded tax money to rather improve their own financial stability. Originality/value This paper presents the first attempt to carefully examine the association between tax evasion and financial instability. Financial crisis Tax avoidance Financial crime Tax evasion Financial...

...Hana Ajili; Hichem Khlif Purpose The purpose of this paper is to examine the association between political connections and tax avoidance in Islamic banking industry and to test whether joint audit affects this relationship. Design/methodology/approach Tax avoidance is measured using effective...

...Mohammed Amidu; William Coffie; Philomina Acquah Purpose This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana. Design/methodology/approach The authors use a panel data set from 2008 to 2015 to further shed light on transfer...

... to evaluate how the promulgation of the Tax Administration Act has solved the problems encountered in Pestana. Accordingly, it is clear that impermissible tax avoidance is regarded as a perfidious act, which similar to tax evasion is outlawed[ 22 ]. Impermissible tax avoidance involves...

..., as risk-taking is a secondary concern for those planning criminal acts. Frederic Compin can be contacted at: compin.frederic@wanadoo.fr © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Tax evasion Money laundering Tax avoidance Terrorism...

...Norman Mugarura Purpose The purpose of this research paper is to underscore that harmonization of laws, much as it might not offer a lasting cure of tax avoidance and other forms of financial crimes, can enhance the fight against it and subsequently help to forestall it. Tax avoidance has remained...

...Norman Mugarura Purpose This paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and money laundering. It suggests possible measures to mitigate the effect of tax avoidance...

... Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Tax avoidance Organised crime Tobacco smuggling With prices for legal tobacco expected to be AUD$25 a packet by 2016, Australia will soon be home to the world’s most expensive tobacco (KPMG, 2015). Illicit...

... laundering, tax avoidance, tax havens and transfer pricing practices. The author identifies the key areas of concern through a literature review and recommends prioritization of short- to medium-term risk areas and long-term policy imperatives. Findings In the short- to medium-term, an effective “whole...

...Nubia Evertsson Purpose This paper aims to study the roles of CEOs, board of directors and accounting/auditing firms in the adoption of tax avoidance schemas. Design/methodology/approach A cross-national analysis with data from 22 countries is used to examine the relationship between tax...

... in or depending upon relations. (p. 3.) Olatunde Julius Otusanya can be contacted at: jotusanya@unilag.edu.ng © Emerald Group Publishing Limited 2014 Corruption Tax avoidance Significant others Practices Tax evasion Antisocial Antisocial financial practices are not just...