Tax Risk Management Through Interpretation of Tax

Risk management of business tax compliance and related strategies in tax auditing

The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...

Tax-Deferred Risk Management Accounts for Farmers

Income tax incentives directly affect the economic feasibility of proposals for taxdeferred risk management accounts. Data indicate that despite clear financial advantages from tax deferment and reduced income variability, income targeting may preclude many farmers from contributing enough money for accounts to be effective.

Enterprise Tax Risk Monitoring within the Line of Tax Planning

It was developed and substantiated a methodical approach to the monitoring of tax risks of an industrial enterprise by applying the Monte-Carlo method.

Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type

According to Agency Theory, one of the objectives of earning management is, to reduce liabilities and tax payments through minimizing the effective tax rate. Either, by short-term and opportunistic goals or by reducing long-term taxes and creating firm value, tax strategies reduce the effective tax rate. The purpose of this paper is to determine the effect of effective tax rates on tax persiste...

Double Tax Treaties and Their Interpretation