Have a personal or library account? Click to login

Risk on the Tax System of the E.U. from 2016 to 2022

Open Access
|Dec 2023

References

  1. Abernathy, J. L. et al. (2021). External Auditor Responses to Tax Risk. Journal of Accounting, Auditing and Finance, 36(3), 489-516. https://doi.org/10.1177/0148558X19867821
  2. Artemenko, D. A. et al. (2017). Causes of tax risks and ways to reduce them. European Research Studies Journal, 20(3), 453-459. https://doi.org/https://doi.org/10.35808/ersj/800
  3. Aulia, S., Rosdiana, H. and Inayati, I. (2022). Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model. Sustainability, 14(22). https://doi.org/10.3390/su142214670
  4. Becker, J., Johannesen, N. and Riedel, N. (2020). Taxation and the allocation of risk inside the multinational firm. Journal of Public Economics, 183. https://doi.org/10.1016/j.jpubeco.2020.104138
  5. Boateng, K., Omane-Antwi, K. B. and Ndori Queku, Y. (2022). Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis. Cogent Business and Management, 9 (2022),1-21. https://doi.org/10.1080/23311975.2022.2150117
  6. Boldycheva, A. G. and Klonitskaya, A. Y. (2022). Tax Risks and Tax Planning. Russian Engineering Research, 42(9), 954-957. https://doi.org/10.3103/S1068798X22090064
  7. Carolina, V., Oktavianti and Hidayat, V. S. (2021). Tax Avoidance, Tax Reporting Aggressiveness, Tax Risk & Corporate Risk. Riset Akuntansi dan Keuangan Indonesia, 6(1), 1-8. https://doi.org/10.23917/reaksi.v6i1.13315
  8. Challoumis, C. (2018a). Identification of Significant Economic Risks to the International Controlled Transactions. Economics and Applied Informatics, 2018(3), 149–153. https://doi.org/10.26397/eai1584040927
  9. Challoumis, C. (2018b). Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy. ECONOMICS - Innovative and Economics Research Journal, 6(1), 33-43. https://doi.org/10.2478/eoik-2018-0003
  10. Challoumis, C. (2019). The R.B.Q. (Rational, Behavioral and Quantified) Model. Ekonomika, 98(1), 5-18. https://doi.org/10.15388/ekon.2019.1.1
  11. Challoumis, C. (2021). Index of the Cycle of Money - The case of Latvia. Economics and Culture, 5-12. https://doi.org/10.2478/jec-2020-0015
  12. Challoumis, C. (2022). Conditions of the CM (Cycle of Money). Social and Economic Studies within the Framework of Emerging Global Developments, 1, V. Kaya, 13–24. https://doi.org/10.3726/b19907
  13. Challoumis, C. (2023a). Impact Factor of Liability of Tax System According to the Theory of Cycle of Money. Social and Economic Studies within the Framework of Emerging Global Developments, 3, V. Kaya, 31-42. https://doi.org/10.3726/b20968
  14. Challoumis, C. (2023b). Utility of Cycle of Money without the Escaping Savings (Protection of the Economy). Social and Economic Studies within the Framework of Emerging Global Developments, 2, V. Kaya, 53-64. https://doi.org/10.3726/b20509
  15. Challoumis, C. (2023c). A comparison of the velocities of minimum escaped savings and financial liquidity, 4, V. Kaya, 41-56. https://doi.org/10.3726/b21202
  16. Chen, W. (2021). Tax risks control and sustainable development: evidence from China. Meditari Accountancy Research, 29(6). https://doi.org/10.1108/MEDAR-05-2020-0884
  17. Chyz, J. A. et al. (2021). The association between auditor provided tax planning and tax compliance services and tax avoidance and tax risk. Journal of the American Taxation Association, 43(2). 101-131. https://doi.org/10.2308/JATA-19-041
  18. Dahal, A. K. (2020). Tax-to-GDP Ratio and the Relation of Tax Revenue with GDP: Nepalese Perspective. Researcher: A Research Journal of Culture and Society, 4(1), 80-96. https://doi.org/10.3126/researcher.v4i1.33813
  19. Didimo, W. et al. (2020). Combining Network Visualization and Data Mining for Tax Risk assessment. IEEE Access, 8, 16073-16086. https://doi.org/10.1109/aCCESS.2020.2967974
  20. Donelson, D. C., Glenn, J. L. and Yust, C. G. (2022). Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance. Review of Accounting Studies, 27(2). https://doi.org/10.1007/s11142-021-09612-w
  21. Drake, K. D., Lusch, S. J. and Stekelberg, J. (2019). Does Tax Risk Affect Investor Valuation of Tax Avoidance?. Journal of Accounting, Auditing and Finance, 34(1), 151-176. https://doi.org/10.1177/0148558X17692674
  22. Eberhartinger, E. and Zieser, M. (2021). The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs. Schmalenbach Journal of Business Research, 73(1), 125-178. https://doi.org/10.1007/s41471-021-00108-6
  23. Egglezakis, G. (2023). Εκατομμύρια στρατηγικές σχεδιάζονται ετησίως σε όλο τον κόσμο, χιλιάδες μόνο επιτυγχάνουν, Hrstrategy.
  24. Eurostat (2023). Euro area statistics. https://www.euro-area-statistics.org/?lg=en
  25. Eze, G. P. and Owota, P. G. (2021). Tax Rate and Tax Compliance : The Africa Experience. International Research Journal of Nature Science and Technology, 3(1), 18-24. https://www.scienceresearchjournals.org/IRJNST/2021/volume-3%20issue-1/irjnst-v3i1p102.pdf
  26. Firmansyah, A., Febrian, W. and Falbo, T. D. (2022). The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness. Jurnal Riset Akuntansi Terpadu, 15(1), 11-26. https://doi.org/10.35448/jrat.v15i1.14033
  27. Gertler, M. and Hubbard, R. G. (1993). Corporate Financial Policy, Taxation, and Macroeconomic Risk. The RAND Journal of Economics, 24(2),286-303. https://doi.org/10.2307/2555763
  28. Gita Warastri, R. M. and Suryaningrum, D. H. (2022). Pengaruh tax avoidance, tax reporting aggressiveness, dan tax risk terhadap risiko perusahaan. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(2), 895-908. https://doi.org/10.32670/fairvalue.v5i2.2081
  29. Guedrib, M. and Marouani, G. (2023). The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context. Asian Review of Accounting, 31(2), 203-226. https://doi.org/10.1108/ARA-03-2022-0052
  30. Hamilton, R. and Stekelberg, J. (2017). The effect of high-quality information technology on corporate tax avoidance and tax risk. Journal of Information Systems, 31(2), 83-106. https://doi.org/10.2308/isys-51482
  31. Huseyn, A. (2023). Assessment of Tourism-Led Growth Risks in Resource-Rich Countries: Evidence from Azerbaijan. ECONOMICS - Innovative and Economics Research Journal, 11(2), 137-152. https://doi.org/https://doi.org/10.2478/eoik-2023-0053
  32. Irawan, F. and Turwanto (2020). The Effect of Tax Avoidance on Firm Value with Tax Risk as Moderating Variable. Test Engineering and Management, 83(4), 9696-9707. http://www.testmagzine.biz/index.php/testmagzine/article/view/5365/4340
  33. Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8–9), 683-699. https://doi.org/10.1108/MAJ-12-2017-1734
  34. Kayahan, C. & Murat, T. (2022). The Evolution of Financial Risk Management. Journal of Corporate Governance, Insurance, and Risk Management, 9(S1), 155-168. https://library.acadlore.com/JCGIRM/2022/9/S1/JCGIRM_09.S1_10.pdf
  35. Kryeziu, N. and Durguti, E. A. (2019). The Impact of Inflation on Economic Growth. International Journal of Finance & Banking Studies (2147-4486), 8(1), 1-9. https://doi.org/10.20525/ijfbs.v8i1.297
  36. Leenders, W. et al. (2023). Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands. Journal of Public Economics, 217. https://doi.org/10.1016/j.jpubeco.2022.104785
  37. Li, R. Q. and Xiao, Y. (2023). Identification Method for Unlicensed Taxis in Urban Areas: A Case Study. Journal of Urban Development and Management, 2(1), 22-33. https://doi.org/10.56578/judm020103
  38. Lin, X. et al. (2019). Corporate social responsibility, firm performance and tax risk. Managerial Auditing Journal, 34(9). https://doi.org/10.1108/MAJ-04-2018-1868
  39. Mangoting, Y. et al. (2021). The Effect of Tax Risk on Tax Avoidance. Jurnal Keuangan dan Perbankan, 25(3), 570-584. https://doi.org/10.26905/jkdp.v25i3.5629
  40. Mangoting, Y. et al. (2022). Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020. Jurnal Ilmiah Akuntansi dan Bisnis, 17(2), 346-361. https://doi.org/10.24843/jiab.2022.v17.i02.p11
  41. Maslov, K. V., Kozhevnikov. O. A. and Savoskin, A. V. (2021). Methods of Tax Risks Management by the State in the Context of the Corona Virus Pandemic (Experience of Russia and Poland). Public Administration Issues, 2021(1). https://doi.org/10.17323/1999-5431-2021-0-4-159-184
  42. Masri, I. et al. (2019). The role of tax risk management in international tax avoidance practices: Evidence from Indonesia and Malaysia. International Journal of Trade and Global Markets, 12(3–4), 311-322. https://doi.org/10.1504/IJTGM.2019.101561
  43. Molchanova, E., and Kovtoniuk, K., (2023). Recession or recovery: The fifth stage of the Kondratiev wave. Collection of Papers New Economy, 1(1), 17-29. https://doi.org/10.61432/CPNE0101017m
  44. Nataliia, H., Olena, M. (2023). The Key Administrative Competencies of Managers Required for Company Development in the Bani World. ECONOMICS - Innovative and Economics Research Journal, 11(1), 289-305. https://doi.org/10.2478/eoik-2023-0012
  45. Neuman, S. S., Omer, T. C. and Schmidt, A. P. (2020). Assessing Tax Risk: Practitioner Perspectives’. Contemporary Accounting Research, 37(3), 1788-1829. https://doi.org/10.1111/1911-3846.12556
  46. Olviana, T., Nendissa, D. R., Pellokila, M. R., Lerik, M. D. C., and Khoiriyah, N. (2022). Vertical Market Integration and Behavioral Variations of Medium-Quality Rice Prices Before and During Covid-19. Journal of Urban Development and Management, 1(1), 58-66. https://doi.org/10.56578/judm010107
  47. Ouyang, S. and Fang, Y. (2022). Enterprise Financial and Tax Risk Management Methods under the Background of Big Data. Mathematical Problems in Engineering, 2022. https://doi.org/10.1155/2022/5831866
  48. Protsenko, I., and Koretsky (2023). Legal status and peculiarities of taxation of e-residents in Ukraine. Collection of Papers New Economy, 1(1), 244-255. https://doi.org/10.61432/CPNE0101244p
  49. Puška, A., Kozarević, S., and Okičić, J. (2020). Investigating and analyzing the supply chain practices and performance in agro-food industry. International Journal of Management Science and Engineering Management, 15(1), 9-16. https://doi.org/10.1080/17509653.2019.1582367
  50. NPR: Puška, A., Maksimović, A., Stojanović, I., (2018). Improving organizational learning by sharing information through innovative supply chain in agro-food companies from Bosnia and Herzegovina. Operational Research in Engineering Sciences: Theory and Applications, 1(1), 76–90. https://doi.org/10.31181/oresta19012010175p
  51. Plesner Rossing, C. (2013). Tax strategy control: The case of transfer pricing tax risk management. Management Accounting Research, 24(2). https://doi.org/10.1016/j.mar.2013.04.008
  52. Saragih, A. H. and Ali, S. (2023a). Corporate tax risk: a literature review and future research directions. Management Review Quarterly, 73(2), 527-577. https://doi.org/10.1007/s11301-021-00251-8
  53. Saragih, A. H. and Ali, S. (2023b). The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country. Corporate Governance (Bingley), 23(5),1117-1144. https://doi.org/10.1108/CG-08-2022-0346
  54. Siagian, P. S. A. S. H. (2023). The Effect of Tax Avoidance, Tax Risk, and Profitability on the Cost of Debt in Energy Sector Companies Listed on the Idx for the 2019-2021. Jurnal Scientia, 12(1), 98-106. https://doi.org/10.58471/scientia.v12i01.1036
  55. Sokolovska, A., Zatonatska, T. and Rainova, L. (2023). Benchmark and Tax Expenditures on Personal Income Tax in Ukraine. ECONOMICS - Innovative and Economics Research Journal, 11(1), 159–175. https://doi.org/10.2478/eoik-2023-0008
  56. Stepura, T. and Kuzmak, O. (2023). Capability of Higher Education in Overcoming Digital Inequality in the Conditions of the Crisis in Ukraine. ECONOMICS - Innovative and Economics Research Journal, 11(2). https://doi.org/10.2478/eoik-2023-0028
  57. Strauss, H., Fawcett, T. and Schutte, D. (2020). Tax risk assessment and assurance reform in response to the digitalised economy. Journal of Telecommunications and the Digital Economy, 8(4), 96-126. https://doi.org/10.18080/JTDE.V8N4.306
  58. Suwardi, E. and Saragih, A. H. (2023). The effect of tax risk on audit report delay: Empirical evidence from Indonesia. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2192315
  59. Takopoulos, A. (2023). Ανάλυση Κινδύνων Επιχειρήσεων (Risk Analysis), Specisoft. https://www.specisoft.gr/home/news/docs/Arthro_kindinoi_Epihiriseon.pdf
  60. Vlasenko, T., (2023). Dimensions of the analysis of the organizational culture of multinational companies. Collection of Papers New Economy, 1(1), 110-125. https://doi.org/10.61432/CPNE0101110v
  61. Wang, N. and Guan, Y. (2022) Calculus Logic Function in Tax Risk Avoidance in Different Stages of Enterprises. Applied Mathematics and Nonlinear Sciences, 8(2023),1889-1900. https://doi.org/10.2478/amns.2022.2.0176
  62. Wencel, A. (2022). The disclosure of tax risk in the financial reports of public companies. Zeszyty Teoretyczne Rachunkowosci, 46(3), 197-215. https://doi.org/10.5604/01.3001.0015.9604
  63. Wunder, H. F. (2009). Tax risk management and the multinational enterprise. Journal of International Accounting, Auditing and Taxation, 18(1), 14-28. https://doi.org/10.1016/j.intaccaudtax.2008.12.003
  64. Yuliadi, I. (2020). An analysis of money supply in Indonesia: Vector Autoregressive (VAR) approach. Journal of Asian Finance, Economics and Business, 7(7), 241-249. https://doi.org/10.13106/jafeb.2020.vol7.no7.241
DOI: https://doi.org/10.2478/eoik-2023-0058 | Journal eISSN: 2303-5013 | Journal ISSN: 2303-5005
Language: English
Page range: 55 - 72
Submitted on: Jul 20, 2023
Accepted on: Oct 30, 2023
Published on: Dec 29, 2023
Published by: Oikos Institut d.o.o.
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2023 Constantinos Challoumis, published by Oikos Institut d.o.o.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.