Thin Capitalization Rules in EU Member States by Tatjana Ðukić

“…Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. …”
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Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies by Tiutiuriukov Vladimir

“…In the conclusion, the paper compares and contrasts their features to identify the advantages (such as consistency of tax system, decrease in compliance burden, automatic adjustment for inflation) and deficiencies (taxpayer uncertainty, susceptibility to abuse of law and tax avoidance).…”
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Gloss on the judgment of the Supreme Administrative Court in Warsaw of 22 August 2023, III FSK 354/23 by Oskar Bednarczyk, Patrycja Szkudlarek

“…With the judgment, the Supreme Administrative Court ended the dispute as to the interpretation of the introductory provisions and the application of the general anti-tax-avoidance clause. Despite its unquestionable merit, the verdict does not address the issue of introducing changes to the tax law in the middle of the fiscal year, considered inconsistent with case law practice and the recommendations of the Constitutional Court. …”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The outcome offers corporations useful insights on tax planning strategies properly and show how their tax avoidance skills could be used without practicing tax evasion. …”
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Tax haven as a method for tax optimization in holding structures by Joanna Toborek- Mazur

“…This structure has allowed the world's largest business entities to create such schemes that allowed them to optimize taxes by circumventing taxes (tax avoidance) and sometimes illegally bypassing them (tax evasion). …”
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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…Jiang et al, (2023), in a research titled government social media and corporate tax avoidance showed that the higher the performance quality of government social media tax offices, the lower the degree of tax avoidance of local firms, which works by reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. …”
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Exploring Migration Motivations from Developed to Developing Countries: A Study of American Emigrants to Developing Countries by Mustafa Şeref Akın

“…Notably, tax benefits are a low priority, contrary to popular belief about tax avoidance as a motivation. Therefore, migration from developed to developing countries is primarily a personal decision driven by a desire for change, adventure, creativity, and self-discovery.…”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

“…However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. To address this issue, a study was conducted to determine whether the net profit data of the unlisted enterprises complied with Benford’s Law and whether firms manipulated data to minimize tax liability. …”
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Tailoring bus rapid transit to the complex realities of African Cities: Critical issues and public policy planning approaches by Emmanuel Theodore Asimeng, Franco Jauregui-Fung

“…Paratransit services in African cities, characterised by reckless driving, unscheduled operations, ageing and small vehicles, tax avoidance, lack of social protection, and irregular worker earnings, account for a significant share of daily trips. …”
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DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

“… The profit mɑking motives of business enterprise ɑnd the quest to meet up with shɑreholder expectɑtion especially in banking industry hɑs resulted in ɑmong other ɑctivities in the firm to tɑx ɑvoidɑnce meɑsures. This is being cɑrried out to reduce corporɑte tɑx liɑbility ɑnd increɑse profit for the yeɑr ɑvɑilɑble for ɑppropriɑtion into reserves ɑnd dividends. …”
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