Academic literature on the topic 'Tax Avoidance In Australia'
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Journal articles on the topic "Tax Avoidance In Australia"
Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.
Full textPassant, John. "Tax Avoidance in Australia: Results and Prospects." Federal Law Review 22, no. 3 (September 1994): 493–525. http://dx.doi.org/10.22145/flr.22.3.6.
Full textPassant, John. "Tax Avoidance in Australia: Results and Prospects." Federal Law Review 22, no. 3 (September 1994): 493–525. http://dx.doi.org/10.1177/0067205x9402200307.
Full textMohanadas, Nirmala Devi, Abdullah Sallehhuddin Abdullah Salim, and Suganthi Ramasamy. "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (October 8, 2021): 4. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(4).
Full textTredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.
Full textHwong, Thaddeus, and Jinyan Li. "GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 539–78. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.hwong.
Full textRichardson, Grant, Grantley Taylor, and Roman Lanis. "Women on the board of directors and corporate tax aggressiveness in Australia." Accounting Research Journal 29, no. 3 (September 5, 2016): 313–31. http://dx.doi.org/10.1108/arj-09-2014-0079.
Full textDirkis, Michael. "Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?" Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.
Full textNovita, Wellia, and Rahmi Fahmy. "Tax Planning on The Multinational Companies in Indonesia." Asean International Journal of Business 1, no. 1 (January 20, 2022): 1–9. http://dx.doi.org/10.54099/aijb.v1i1.65.
Full textTaylor, Grantley, and Grant Richardson. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms." International Journal of Accounting 47, no. 4 (December 2012): 469–96. http://dx.doi.org/10.1016/j.intacc.2012.10.004.
Full textDissertations / Theses on the topic "Tax Avoidance In Australia"
Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.
Full textBattaglene, William M. "Australian promoter penalty laws: Their design, administration and commentary in Australian professional tax publications." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/121484/2/William%20Battaglene%20Thesis.pdf.
Full textLi, Xuerui. "The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System." Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/143954.
Full textBarake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.
Full textThis 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
Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.
Full textCoetzee, Wessel. "Are tax penalties effective in combatting tax avoidance?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.
Full textMini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
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.
Full textSeries: WU International Taxation Research Paper Series
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.
Full textO 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.
Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.
Full textChyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.
Full textBooks on the topic "Tax Avoidance In Australia"
Tax avoidance in Australia. Annandale, N.S.W: Federation Press, 2010.
Find full textRebecca, Murray. Tax avoidance. London: Sweet & Maxwell, 2012.
Find full textMasters, Colin. Tax avoidance. London: Sweet & Maxwell, 1994.
Find full textTax avoidance. London: Sweet & Maxwell, 2013.
Find full textMasters, Colin. Tax avoidance. London: Sweet & Maxwell, 1994.
Find full textKrishna, Vern. Tax avoidance: The general anti-avoidance rule. Toronto: Carswell, 1990.
Find full textLegislating against tax avoidance. Amsterdam: IBFD, 2008.
Find full textMo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, Conn: Praeger, 2003.
Find full textMo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, CT: Praeger, 2004.
Find full textSlemrod, Joel. Tax avoidance, evasion, and administration. Cambridge, MA: National Bureau of Economic Research, 2000.
Find full textBook chapters on the topic "Tax Avoidance In Australia"
Cashmere, Maurice. "Australia." In A Comparative Look at Regulation of Corporate Tax Avoidance, 25–64. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2342-9_2.
Full textVlcek, 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.
Full textJain, 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.
Full textPlatt, Stephen. "Tax Evasion/Avoidance." In Criminal Capital, 170–87. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137337306_10.
Full textBardopoulos, 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.
Full textBeckett, 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.
Full textWurth, Elea, and 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.
Full textOkamura, Tadao, and 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.
Full textPrebble, Zoë, and 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.
Full textWarburton, 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.
Full textConference papers on the topic "Tax Avoidance In Australia"
Sonia, Sonia, and 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.
Full textSulistyowati and 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.
Full textKO, Chang Youl, Joonho PARK, and 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.
Full textZulpahmi, Zulpahmi, Sumardi Sumardi, and 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.
Full textZheng, 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.
Full textLin, Haibin, and Chang Tian. "Inequality and Optimal Top Income Tax in Australia." In 2021 International Conference on Financial Management and Economic Transition (FMET 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210917.076.
Full textTrisnawati, Estralita, Elizabeth S. Dermawan, and 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.
Full textMangoting, Yenni, Monica Valencia Nugroho, and 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.
Full textRusydi, 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.
Full textMangoting, Yenni, Cecilia Gunadi, Feren Priscilia Dinata Tobing, and Olivia Ariyanto Putri. "Governance Structure, Tax Avoidance, and Firm Value." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.056.
Full textReports on the topic "Tax Avoidance In Australia"
Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, June 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.
Full textSlemrod, Joel, and Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. Cambridge, MA: National Bureau of Economic Research, January 2000. http://dx.doi.org/10.3386/w7473.
Full textStiglitz, Joseph. The General Theory of Tax Avoidance. Cambridge, MA: National Bureau of Economic Research, March 1986. http://dx.doi.org/10.3386/w1868.
Full textDesai, Mihir, and Dhammika Dharmapala. Corporate Tax Avoidance and Firm Value. Cambridge, MA: National Bureau of Economic Research, April 2005. http://dx.doi.org/10.3386/w11241.
Full textFeldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. Cambridge, MA: National Bureau of Economic Research, March 1995. http://dx.doi.org/10.3386/w5055.
Full textDesai, Mihir, and Dhammika Dharmapala. Corporate Tax Avoidance and High Powered Incentives. Cambridge, MA: National Bureau of Economic Research, May 2004. http://dx.doi.org/10.3386/w10471.
Full textAlstadsæter, Annette, Wojciech Kopczuk, and Kjetil Telle. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter. Cambridge, MA: National Bureau of Economic Research, October 2018. http://dx.doi.org/10.3386/w25191.
Full textDeCicca, Philip, Donald Kenkel, and 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.
Full textGammie, Malcolm. Strengthening tax avoidance sanctions and deterrents: a discussion document. The IFS, November 2016. http://dx.doi.org/10.1920/re.ifs.2016.0122.
Full textGodfrey, Claire, and 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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