Thematische Bibliographien / Tax avoidance

Auswahl der wissenschaftlichen Literatur zum Thema „Tax avoidance“

Autor: Grafiati
Veröffentlicht am 4. Juni 2021
Zuletzt aktualisiert am 18. Mai 2024

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Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen
  3. Bücher
  4. Buchteile
  5. Konferenzberichte
  6. Berichte der Organisationen

Zeitschriftenartikel zum Thema "Tax avoidance":

1

Nassyrova, G. А. „Gray tax avoidance schemes“. BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 108, Nr. 4 (01.02.2023): 102–11. http://dx.doi.org/10.31489/2022ec4/102-111.

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2

Ohlsson, Henry. „Tax avoidance“. L’annuaire du Collège de France, Nr. 109 (01.03.2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.

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3

Kopkin, Nolan. „Tax Avoidance“. Journal of Sports Economics 13, Nr. 6 (30.06.2011): 571–602. http://dx.doi.org/10.1177/1527002511412194.

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4

Lestari, Ayu, R. Rosiyana Dewi, Ika Wahyuni, Windiyani Windiyani und Windiyani Windiyani. „Factors-Factors Affecting Tax Avoidance“. Devotion Journal of Community Service 4, Nr. 1 (27.01.2023): 289–304. http://dx.doi.org/10.36418/dev.v4i1.383.

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This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positive effect on tax avoidance. while the book tax gap has a negatif influence on tax avoidanc. So the H3 in this study was rejected. Based on the results of the partial test, the research shows that the effect of the book tax gap on tax avoidance is a negative effect, which means that the larger the book tax gap in the company, the no indication of an increase in tax avoidance
5

Sulistiyowati, Rina. „Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Tax Avoidance sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Sub Sektor Garment dan Tekstil Periode 2016 – 2019)“. eCo-Buss 4, Nr. 1 (25.08.2021): 1–9. http://dx.doi.org/10.32877/eb.v4i1.212.

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Tujuan dari kajian ini adalah guna membuktikan dampak profitabilitas dan leverage pada nilai perusahaan, dengan penghindaran pajak sebagai variabel perantara. Data sekunder digunakan sebagai sumber kajian ini dimana populasinya yaitu perusahaan manufaktur sektor industri sub sektor garmen dan tekstil yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai 2019. Prosedur dalam penentuan sample kajian dengan memakai purposive sampling, sehingga didapatkan 10 data yang tepat mengadu pada standar sample kajian. Kajian ini mempergunakan prosedur analisa persamaan structural melalui analisis Partial Least Square (PLS). Hasil kajian menunjukkan diantaranya Profitabilitas tak mempengaruhi Tax Avoidance, Leverage tak mempengaruhi Tax Avoidance, Profitabilitas tak mempengaruhi Nilai perusahaan, Leverage tak mempengaruhi Nilai Perusahaan, Tax Avoidance tak mempengaruhi secara nyata pada Nilai Perusahaan, Tax Avoidance tak dapat mengimbangi dampak Profitabilitas pada Nilai Perusahaan. Tax Avoidance mengurangi dampak Leverage terhadap Nilai Perusahaan
6

Andalenta, Ivan, und Kun Ismawati. „Tax Avoidance Perusahaan Perbankan“. Owner 6, Nr. 1 (01.01.2022): 225–33. http://dx.doi.org/10.33395/owner.v6i1.627.

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There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.
7

Guenther, David A., Ryan J. Wilson und Kaishu Wu. „Tax Uncertainty and Incremental Tax Avoidance“. Accounting Review 94, Nr. 2 (01.07.2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

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ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher rates of tax avoidance, and examine the amount of incremental tax avoidance that results in additions to the UTB reserve. Results demonstrate that the percentage of incremental tax avoidance reflecting additions to UTB reserve is not larger for groups engaging in higher rates of tax avoidance, suggesting higher rates of tax avoidance may not be more uncertain. JEL Classifications: H26; M41; M48.
8

Park, JongIl, und KyuAn Jeon. „Tax Avoidance and Tax Uncertainty“. korean journal of taxation research 36, Nr. 1 (31.03.2019): 9–54. http://dx.doi.org/10.35850/kjtr.36.1.01.

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9

Lee, Hyun Joo, und Kyu Eon Jung. „Tax Smoothing and Tax Avoidance“. korean journal of taxation research 35, Nr. 3 (30.09.2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

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10

Bracewell-Milnes, Barry. „Tax avoidance and tax competition“. Intertax 19, Issue 6/7 (01.06.1991): 298–99. http://dx.doi.org/10.54648/taxi1991049.

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Zeitschriftenartikel Dissertationen Bücher

Dissertationen zum Thema "Tax avoidance":

1

Barake, Mona. „Essays on tax havens and tax avoidance“. Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradis fiscaux sont explorées. Les résultats montrent que la bonne gouvernance est un facteur important qui caractérise les paradis fiscaux. Ces territoires semblent avoir une voix internationale (poids du pays) très basse ou très élevée. En comparant avec d'autres listes de paradis fiscaux, on peut montrer que la plupart des listes existantes sont biaisées. Le troisième chapitre identifie le transfert de bénéfices des plus grandes banques européennes. A partir de 2014, les institutions financières ont commencé à divulguer leurs activités pays par pays, conformément à la directive européenne CRD TV. En utilisant un échantillon de 2013 à 2019, je trouve que les bénéfices des banques sont sensibles au taux d'imposition, ce qui suggère que les banques réduisent leur fardeau fiscal via leurs filiales. Le transfert de bénéfices est estimé en utilisant deux approches : les différences entre les taux d'imposition des pays et les différences entre la rentabilité par employé. Selon la méthode utilisée, les banques européennes arrivent à transférer environ 7 â 14% de leurs bénéfices à l'étranger en 2017. Enfin, le dernier chapitre étudie la relation entre la Responsabilité Sociétale de !'Entreprise (RSE) et son agressivité fiscale. On utilise un échantillon d'entreprises allant de 2008 à 2018 dans un cadre mondial. Les résultats suggèrent que plus une entreprise est socialement responsable, plus elle évite les impôts. Cela est également vrai pour les entreprises ayant un niveau élevé de satisfaction des employés. Les entreprises socialement responsables font également du lobbying sur les questions fiscales. Globalement, le paiement de la juste part des impôts semble être dissocié de la notion de l'entreprise responsable
This thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
2

Tarrant, Greg. „The distinction between tax evasion, tax avoidance and tax planning“. Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
3

Coetzee, Wessel. „Are tax penalties effective in combatting tax avoidance?“ Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.

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Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific anti-avoidance rules and penalties. This study focusses on the effectiveness of the use of penalties as a measure to combat tax avoidance, firstly at a global level and then centred on South Africa. Main purpose of study: This study aims to provide a systematic review on the opinion of academic literature globally regarding the effectiveness of tax penalties in combatting tax avoidance and to make recommendations on the implementation of penalties in South Africa. Method: Relevant literature was identified from high quality sources and analysed according to predetermined criteria. A brief overview of the literature was performed and findings were presented and discussed. Conclusions regarding the effectiveness of tax penalties were drawn and, where applicable, recommendations were made for the implementation of penalties in South Africa. Results: The opinion in academic literature regarding the effective use of penalties to combat tax avoidance is varied. Penalties by themselves are rarely regarded as an effective measure to reduce tax avoidance. In this regard, various factors exist that influence the ability of a penalty to affect real change in taxpayer behaviour and reduce unwanted tax avoidance. Conclusions: South Africa has implemented tax penalties, in accordance with global norms, to combat unwanted tax avoidance. By focussing on other factors that, in combination with tax penalties, make these tax penalties more effective, greater change in taxpayer behaviour can be achieved. The existing penalties would therefore not need to be changed to be more effective but additional measures should also be taken to change taxpayer behaviour.
Mini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
4

Bornemann, Tobias. „Tax Avoidance and Accounting Conservatism“. WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.
Series: WU International Taxation Research Paper Series
5

Florindo, Nuno Ricardo dos Santos. „Tax evasion and tax avoidance in Portugal : recent developments“. Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.

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Mestrado em Ciências Empresariais
O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa. Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal. Pretende-se que este estudo sirva de base a futuras investigações nesta área.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
6

Gaertner, Fabio B. „CEO After-tax Compensation Incentives and Corporate Tax Avoidance“. Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.

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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensation leads to higher tax savings, it is possible that these savings will lead to lower pre-tax returns, or implicit taxes. Therefore, I also examine the association between the use of after-tax incentives and implicit taxes and find a positive association between the two. Finally, I find a significant positive relation between after-tax incentives and total CEO compensation, suggesting that CEOs who are compensated after-tax demand a premium for the additional risk they bear.
7

Chyz, James Anthony. „Personally Tax Aggressive Managers and Firm Level Tax Avoidance“. Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.

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This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholders through lower tax payments. Since aggressive managers extract their personal tax savings from shareholders, non-tax agency costs potentially increase in their presence. This has implications for the association between aggressive managers and firm value. Using the framework established through the agency view of tax avoidance (Desai and Dharmapala, 2008) I find that on average the presence of aggressive managers is associated with increased firm value. However, consistent with recent research, governance is an important moderating factor whereby firm value in the presence of aggressive managers tends to increase only for relatively better-governed firms.
8

Rosen, Jacob (Jacob Benjamin). „Computer aided tax avoidance policy analysis“. Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.

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Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program, 2015.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).
his thesis presents a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of "flow-through" tax entities, have rapidly increased in size, complexity and economic relevance between 2005 to 2015, as well as resulting in an estimated $91 billion in underreported income. Many of these partnerships have upwards of one million direct and indirect partners, as well as 100 tiers of additional large partnerships. This surge in the number of partnerships, combined with the highly complicated nature of US partnership taxation law, requires novel techniques to evaluate the tax consequences of increasingly complex financial activity. A computational methodology is presented in this thesis for understanding and analyzing the allocation of taxable income in large partnership structures, with particular focus on characterizing abusive tax behavior. First, a formal notation is established to fully describe how taxable income is allocated in partnerships, forming the basis of a functioning partnership tax calculator. Next, a simulation is described that processes transaction sequences through partnership structures, as well as a method for assigning audit likelihood to potentially suspicious combinations of financial activity. Finally, a means by which to optimize a) transaction sequences that minimize both tax liability and audit likelihood and b) auditing procedures that characterize abusive tax behavior in a compact form is established. The proposed methodology offers taxpayers, auditors and policy-makers a computational approach to resolve uncertainty in partnership taxation, lower the cost of the auditing process through automation and provide a conceptual exploration of tax policy implications.
by Jacob Rosen.
S.M. in Technology and Policy
9

Lin, Jue. „Essays on Chinese corporate tax avoidance“. Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/49088/.

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This thesis consists of three self-contained studies on corporate tax avoidance of Chinese firms around the 2008 Corporate Tax Reform. In Chapter 1, we describe the background of this thesis, provide a general introduction of the Tax Reform and outline the motivation of this research. Chapter 2 studies how multinationals’ decisions of foreign direct investment (FDI) into China responded to the tax reform where exemption from the dividend withholding tax was repealed and investors from various jurisdictions faced different withholding tax rates due to their existing double tax agreements (DTA) with China, providing incentives to adopt an indirect strategy for foreign affiliates and thus to reduce host country taxation of foreign income. We find a significant rise in FDI flows sourced from low tax conduit jurisdictions with favorable DTA subsequent to the tax reform, while there is no similar increase in FDI flows sourced from other jurisdictions. In addition, our results suggest that the pattern of FDI changes is similar for jurisdictions adopting divergent double tax relief mechanisms. Overall, our findings are supportive of the existence of indirect investment structures in which investors use conduit strategies via chains of ownership in order to minimize their corporate tax burden. Chapter 3 investigates whether and how firms shift income across consecutive years in response to a known schedule of tax rate changes. Both accruals-based and real earnings management models are tested for firms with tax rate increase or decrease. We find that firms expecting tax rate increase are more likely to manage their earnings upward via accruals instead of real activities, while firms facing tax rate reduction do not exhibit significant downward earnings management behavior via accruals or real activities. Our tests also show that state or institutional ownership do not have significant impact on the extent of accruals-based or real earnings management in response to tax rate changes. Chapter 4 studies the changes in effective tax rates (ETR) and book-tax differences (BTDs) of firms in response to a rise or cut in statutory tax rate during a major tax reform in an emerging market, and offers insights into the interaction of financial accounting considerations with corporate tax avoidance. We find that firms located in special economic zones (SEZ) with a rising statutory tax rate after tax reform exhibit a rise in ETRs and permanent BTDs, but the temporary BTDs of SEZ firms dropped after CTR-08, suggesting a trade-off of time value benefits of deferring tax payment for the advantage of accelerating tax payment during a period of rising tax rate. DR firms, on the other hand, show a decrease in ETRs and permanent BTDs when they face a decrease in statutory tax rate. In Chapter 5, the main findings and implications of the thesis are summarized and future research directions are discussed.
10

Marta, André Filipe Ferreira Santa. „Tax avoidance and corporate social responsibility“. Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17163.

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Mestrado em Finanças
Esta tese visa entender se existe uma conexão entre planeamento fiscal corporativo e responsabilidade social corporativa (RSC). Utilizamos uma amostra composta por 4.453 observações de 914 firmas americanas na NYSE e NASDAQ, entre 2002 e 2016. No geral, não encontramos evidências estatísticas de uma associação entre planeamento fiscal corporativa e responsabilidade social corporativa. No entanto, através de uma regressão por quantis, encontramos evidências estatísticas de uma relação entre planeamento fiscal corporativo e RSC em níveis mais altos de RSC, consistente com a teoria da gestão de risco (Godfrey et al. 2009, Larrinaga et al., 2008). Os nossos resultados fornecem uma visão diferente da literatura, sugerindo que as empresas que usam mais atividades de RSC acabam por praticar mais planeamento fiscal por ajudar numa mitigação do risco de possivelmente serem auditadas e com sanções regulatórias, bem como má reputação proveniente da imprensa e do escrutínio do público.
This study aims to understand if there is a relationship between company?s corporate tax avoidance and corporate social responsibility (CSR). The sample comprises 4,453 firm-year observations from 914 US-listed companies in the NYSE and NASDAQ, between 2002 and 2016. Overall, we do not find a statistical support for an association between corporate tax avoidance and corporate social responsibility. However, corporate tax avoidance appears to be positively associated with CSR for firms engaged in higher levels of corporate corporate social responsibility, which is consistent with risk management theory (Godfrey et al. 2009, Larrinaga et al., 2008). Our results provide a different insight to the literature, suggesting that firms that have more socially responsible activities tend to be also more tax avoidant because it helps in mitigating the risk of possibly being audited and having regulatory sanctions, as well as bad reputation from bad press and public scrutiny.
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Bücher zum Thema "Tax avoidance":

1

Masters, Colin. Tax avoidance. London: Sweet & Maxwell, 1994.

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Rebecca, Murray. Tax avoidance. London: Sweet & Maxwell, 2013.

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Masters, Colin. Tax avoidance. London: Sweet & Maxwell, 1994.

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Rebecca, Murray. Tax avoidance. London: Sweet & Maxwell, 2012.

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De Vito, Antonio, und Francesco Grossetti. Tax Avoidance Research. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51765-5.

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Weeghel, Stef van. Tax treaties and tax avoidance: Application of anti-avoidance provisions. The Hague: Sdu Uitgevers, 2010.

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Krishna, Vern. Tax avoidance: The general anti-avoidance rule. Toronto: Carswell, 1990.

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Pagone, G. T. Tax avoidance in Australia. Annandale, N.S.W: Federation Press, 2010.

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Tooma, Rachel Anne. Legislating against tax avoidance. Amsterdam: IBFD, 2008.

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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, Conn: Praeger, 2003.

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Buchteile zum Thema "Tax avoidance":

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Vlcek, William. „Tax Avoidance“. In The Palgrave Handbook of Contemporary International Political Economy, 345–57. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-45443-0_22.

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Jain, Tarun. „Tax avoidance“. In The Routledge Companion to Tax Avoidance Research, 197–211. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-13.

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Platt, Stephen. „Tax Evasion/Avoidance“. In Criminal Capital, 170–87. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137337306_10.

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Bardopoulos, Anne Michèle. „Tax Avoidance and Tax Evasion“. In Law, Governance and Technology Series, 337–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Beckett, Paul. „Tax avoidance and tax evasion“. In Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.

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Wurth, Elea, und Valerie Braithwaite. „Tax practitioners and tax avoidance“. In The Routledge Companion to Tax Avoidance Research, 320–39. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-21.

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Warburton, Christopher E. S. „Tax avoidance and evasion“. In Economic Analysis and Law, 273–313. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.

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Okamura, Tadao, und Takako Sakai. „Tax avoidance in Japan“. In The Routledge Companion to Tax Avoidance Research, 156–69. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-10.

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Prebble, Zoë, und John Prebble. „Tax avoidance and morality“. In The Routledge Companion to Tax Avoidance Research, 369–86. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-23.

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Beckett, Paul. „Beneficial ownership avoidance“. In Tax Havens and International Human Rights, 78–109. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-4.

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Konferenzberichte zum Thema "Tax avoidance":

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Darma, Sapta, Tubagus Ismail, Rudi Zulfikar und Tri Lestari. „Tax Avoidance towards Tax Ratio after Tax Amnesty Program“. In Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.4-11-2022.2329789.

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Sonia, Sonia, und Haryo Suparmun. „Factors Influencing Tax Avoidance“. In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.52.

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Sulistyowati und Hendrawati. „Influencing Factors of Tax Avoidance“. In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.47.

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KO, Chang Youl, Joonho PARK und Hoon JUNG. „Managerial Ability and Tax Avoidance“. In Business 2013. Science & Engineering Research Support soCiety, 2013. http://dx.doi.org/10.14257/astl.2013.34.01.

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Zulpahmi, Zulpahmi, Sumardi Sumardi und Kiki Zakiyyah. „The Factor of Tax Avoidance“. In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288684.

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Zheng, Mengjiao. „Tax Avoidance Activities and Investment Efficiency“. In Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/hsmet-19.2019.59.

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Shabbir, Muhammad Khurram, Ishtiaq Ahmad und Domicián Máté. „MONETARY POLICY, AUDIT QUALITY AND TAX AVOIDANCE: A CASE OF PAKISTAN“. In 13th International Scientific Conference „Business and Management 2023“. Vilnius Gediminas Technical University, 2023. http://dx.doi.org/10.3846/bm.2023.968.

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Annotation:
Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR, but the external audit fee negatively affects the tax avoidance indicators. These results provide an imperative consideration for practitioners and policymakers better to judge interest rates and their influence on tax behaviour to provide policy incentives for progressive taxation and sustainable development.
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Trisnawati, Estralita, Elizabeth S. Dermawan und M. F. Djeni Indrajati. „Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period“. In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.016.

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Mangoting, Yenni, Monica Valencia Nugroho und Avelia Yanuar. „Tax Avoidance Dynamics across Firm's Life Cycle“. In Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icame-18.2019.39.

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Rusydi, Mohamad Khoiru. „Aggressive Tax Avoidance, Corruption, and Good Governance“. In 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200410.022.

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Berichte der Organisationen zum Thema "Tax avoidance":

1

Gamannossi degl’Innocenti, Duccio, und Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, Juni 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Slemrod, Joel, und Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. Cambridge, MA: National Bureau of Economic Research, Januar 2000. http://dx.doi.org/10.3386/w7473.

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Stiglitz, Joseph. The General Theory of Tax Avoidance. Cambridge, MA: National Bureau of Economic Research, März 1986. http://dx.doi.org/10.3386/w1868.

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Desai, Mihir, und Dhammika Dharmapala. Corporate Tax Avoidance and Firm Value. Cambridge, MA: National Bureau of Economic Research, April 2005. http://dx.doi.org/10.3386/w11241.

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Feldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. Cambridge, MA: National Bureau of Economic Research, März 1995. http://dx.doi.org/10.3386/w5055.

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Desai, Mihir, und Dhammika Dharmapala. Corporate Tax Avoidance and High Powered Incentives. Cambridge, MA: National Bureau of Economic Research, Mai 2004. http://dx.doi.org/10.3386/w10471.

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Alstadsæter, Annette, Wojciech Kopczuk und Kjetil Telle. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter. Cambridge, MA: National Bureau of Economic Research, Oktober 2018. http://dx.doi.org/10.3386/w25191.

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DeCicca, Philip, Donald Kenkel und Feng Liu. Excise Tax Avoidance: The Case of State Cigarette Taxes. Cambridge, MA: National Bureau of Economic Research, April 2010. http://dx.doi.org/10.3386/w15941.

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Gammie, Malcolm. Strengthening tax avoidance sanctions and deterrents: a discussion document. The IFS, November 2016. http://dx.doi.org/10.1920/re.ifs.2016.0122.

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Godfrey, Claire, und Susana Ruiz Rodriguez. Stopping the Scandals: Five ways governments can end tax avoidance. Oxfam, November 2017. http://dx.doi.org/10.21201/2017.1107.

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