Auflistung Wirtschaftswissenschaftliche Fakultät nach Autor/in "47486f4f-4e53-4dd9-b6e9-79b914d3a355"

Auflistung Wirtschaftswissenschaftliche Fakultät nach Autor/in "47486f4f-4e53-4dd9-b6e9-79b914d3a355"

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  • Empirical essays on tax avoidance 
    Reineke, Jakob (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2024)
    This dissertation comprises three tax avoidance papers. In addition, these papers empirically examine firms’ resource allocation, tax control frameworks, tax transparency and tax compliance. The first paper investigates ...
  • Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis 
    Blaufus, Kay; Reineke, Jakob; Trenn, Ilko (Berlin, Heidelberg : Springer, 2022)
    This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks. Using survey data on corporate tax functions ...
  • Public Disclosure of Tax Strategies and Firm’s Actual Tax Policy 
    Blaufus, Kay; Jarzembski, Janine K.; Reineke, Jakob; Trenn, Ilko (London [u.a.] : Sage Publ., 2023)
    We use a sample of 248 tax strategies published by U.K. companies listed on the Financial Times Stock Exchange (FTSE) 100 and FTSE 250 to examine (a) how companies present themselves—more as “responsible taxpayers” who ...

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