Dataset for Tax Disclosure, a component of tax savings and Quality Assessment of Tax Planning Information in Malaysia
<|begin_of_text|><|start_header_id|>system<|end_header_id|> You are a research archivist expert in dataset metadata. Answer the question truthfully.  <|eot_id|><|start_header_id|>user<|end_header_id|> Here is the Description of a dataset. Description:'  Value of the Data:   •This dataset panel is beneficial for at least two reasons: (1) it contains data on tax disclosure collected to measure disclosure of tax information using tax expenses data set; and (2) the dataset has been arranged into 2 sorts: The individual determinant is the direct TP measurement. The multiple measurements are: TD we used ETR reconciling index Items and components of tax-saving (Foreign tax rates, Temporary differences, Permanent differences, Unclassified effective tax rate reconciling and Tax losses or NOLs) as undirect measurement of TP.•The data allows researchers to scrutinise the influence of tax disclosure, tax planning and components of tax saving on various accounting matters such as corporate governance mechanisms, performance of companies and quality of financial reporting' . Please return only a json list of at most 3 Keywords corresponding to the Description:.<|eot_id|><|start_header_id|>assistant<|end_header_id|> {"Answer" : ["Taxation","Tax planning","Disclosure","Tax Saving","ETR"]} <|eot_id|>
 Here is the Description of a dataset. Description:'  Value of the Data:   •This dataset panel is beneficial for at least two reasons: (1) it contains data on tax disclosure collected to measure disclosure of tax information using tax expenses data set; and (2) the dataset has been arranged into 2 sorts: The individual determinant is the direct TP measurement. The multiple measurements are: TD we used ETR reconciling index Items and components of tax-saving (Foreign tax rates, Temporary differences, Permanent differences, Unclassified effective tax rate reconciling and Tax losses or NOLs) as undirect measurement of TP.•The data allows researchers to scrutinise the influence of tax disclosure, tax planning and components of tax saving on various accounting matters such as corporate governance mechanisms, performance of companies and quality of financial reporting' . Please return only a json list of at most 3 Keywords corresponding to the Description:.
  Value of the Data:   •This dataset panel is beneficial for at least two reasons: (1) it contains data on tax disclosure collected to measure disclosure of tax information using tax expenses data set; and (2) the dataset has been arranged into 2 sorts: The individual determinant is the direct TP measurement. The multiple measurements are: TD we used ETR reconciling index Items and components of tax-saving (Foreign tax rates, Temporary differences, Permanent differences, Unclassified effective tax rate reconciling and Tax losses or NOLs) as undirect measurement of TP.•The data allows researchers to scrutinise the influence of tax disclosure, tax planning and components of tax saving on various accounting matters such as corporate governance mechanisms, performance of companies and quality of financial reporting
Taxation; Tax planning; Disclosure; Tax Saving; ETR