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Tax aggressiveness is an effort that companies can undertake to save on tax payments. One of the factors driving why tax aggressiveness is pursued is the presence of CEO. This study emphasizes the characteristics of CEO. Therefore, this study aims to analyze the effect of CEO characteristics on tax aggressiveness based on the upper echelon’s theory perspective. CEO characteristics are divided into CEO tenure, educational background, and gender. CEO tenure in this study is proxied by how long someone has held the position of CEO, while educational background and gender are proxied using dummy variables. The choice of profitability is because profit is used as the main basis in tax calculation. The sampling technique used was
purposive sampling, with an observation period of 2019–2022 in the seventy family firms listed on the Indonesia Stock Exchange (IDX). The data used is panel data and analyzed employing the EViews program. The model estimation tests feasible to use was the fixed effect model (FEM). The regression results show that CEO tenure, educational background, and gender partially and simultaneously affected tax aggressiveness. The study results generally indicate that family-owned companies tend to utilize more tax aggressiveness. At the same time, the level of education of the general director has a negative effect on tax aggressiveness, i.e. the higher the level of education, the less tax aggressiveness. The gender asymmetry is that women as
family business leaders demonstrate greater tax aggressiveness than male leaders. Therefore, the benefit of this research from the government’s perspective is to formulate policies to reduce efforts of tax aggressiveness, especially for companies predominantly owned by families.
Tax incentives are commonly used to support various sectors and population, and this study delves into the realm of deductions for the personal income tax (known as NDFL in Russia). We explore differing perspectives on these deductions, considering them either as investments in human capital for future income growth or as a form of government-initiated financing for specific sectors. Focusing on deductions related to children’s education expenses in private schools, the research evaluates the effectiveness of budgetary investments in this sector. Using DEA analysis, the study assesses private schools based on factors like teacher-student ratios, classroom space per student, and access to computers and educational literature. The learning
outcomes were measured by the number of high performers in the Unified State Exam and the number of 9th-grade graduates with certificates of distinction. The evaluation of learning outcomes reveals that many private schools in Moscow prioritize comfort over educational standards and the majority of them perform below the average levels in terms of effectiveness. The findings prompt questions about the feasibility of including private school expenses in personal income tax deductions. The proposed approach recommends tying eligibility for these deductions to the effectiveness of private schools, ensuring a more targeted and impactful use of tax benefits.