Relevant bibliographies by topics / Tax Avoidance In Australia / Journal articles

Journal articles on the topic 'Tax Avoidance In Australia'

To see the other types of publications on this topic, follow the link: Tax Avoidance In Australia.
Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Tax Avoidance In Australia.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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 text
Abstract:
Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidance, and the study also intends to critically analyse the remedies available against taxpayers who enter into impermissible tax avoidance transactions. Design/methodology/approach The methodology adopted for this qualitative study consists of a critical analysis and comparative legal review of the relevant legislation, case laws and literature. The anti-avoidance provisions of the Mauritius legislation will be compared with similar provisions of legislations of countries that have rigid preventive rules for anti-avoidance practices, and the selected countries are the UK and Australia because each country has been successful in diminishing the tax avoidances practices further to the imposition of penalties for impermissible tax avoidance. The black letter approach will also be used through which existing legal provisions, judicial doctrines, scholar articles and budget speeches governing anti-avoidance provisions for each country identified will be analysed. Findings Further to an analysis of the substantial differences between Mauritius anti-avoidance legal provisions and those of the UK and Australia, it is found that the backing of corrective actions by penalties act as a disincentive to prohibit impermissible anti-avoidance practices. The study concludes that, where there is abuse of law, the law needs to provide for penalties that must be suffered by the abuser, and hence, the study calls for an amendment in the Mauritius Income Tax Act to strengthen anti-avoidance provisions, by adopting similar provisions of the laws of Australia and the UK. Originality/value At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new and unique topic in Mauritius, and for that reason, the study will largely rely on foreign sources that deal with penalties for impermissible tax avoidance, and this will include the Australian Taxation Administrative Act 1953, Australian case laws and the UK Finance Act 2016. This study is being carried out with the view to provide insightful recommendations to the stakeholders concerned in Mauritius to enhance the revenue collection avenues and methodologies for the Mauritius revenue authorities.
APA, Harvard, Vancouver, ISO, and other styles
2

Passant, 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 text
APA, Harvard, Vancouver, ISO, and other styles
3

Passant, 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 text
APA, Harvard, Vancouver, ISO, and other styles
4

Mohanadas, 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 text
Abstract:
While the topic of corporate tax avoidance has been experiencing ceaseless attention among researchers, its empirical aspect is still facing the challenge of constructing a single universally accepted measure of such practice. Due to the confidential nature of tax returns, most empirical studies have had to rely on financial statements information to developed proxy measures such as effective tax rates (ETRs) and book-tax differences (BTDs) (Hanlon & Heitzman, 2010). Nevertheless, these proxies possess their individual advantages as well as limitations. Such available choices may therefore cause confusions to the researchers in choosing the most suitable measure for their corporate tax avoidance studies. As the mainstream studies on corporate tax avoidance have focused mostly on developed economies like the United States, United Kingdom, and Australia, there is a scarcity of such studies in developing countries (Salihu et al., 2015). The unique jurisdictional nature of tax laws and enforcement systems hinder the extant findings' applicability on less economically-developed countries, especially those highly dependent on their corporate income tax revenue which is especial true with regard to Malaysia (Mohanadas et al., 2020). Though not as abundant in numbers, extant published studies had found that Malaysian public listed companies were indeed being consistently tax-avoidant since the 1990s. Nevertheless, these studies had respectively employed only a single measure of corporate tax avoidance. Indeed, nearly all had used variations of ETR while only a few had applied BTD measures. Their mutually exclusive application of ETR and BTD measures could negatively impact their findings' ability to capture tax-deferring corporate strategies (Hanlon & Heitzman, 2010; Lennox et al., 2013). It thus worsened the risk of potential distortion in the results of tax avoidance level which would led to flawed conclusions being made. In view of the above, this study seeks to measure corporate tax avoidance level of Malaysian public listed companies for the years 2015 until 2019 using both ETR and BTD measures. Furthermore, this study aims to analyse how closely these two measure are related in their respective appraisals of the companies' tax avoidance level. Keywords: Corporate Tax Avoidance; GAAP ETR; Cash ETR; Total BTD; Permanent BTD.
APA, Harvard, Vancouver, ISO, and other styles
5

Tredoux, 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 text
Abstract:
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.
APA, Harvard, Vancouver, ISO, and other styles
6

Hwong, 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 text
Abstract:
The authors report the results of an empirical study on the general anti-avoidance rules (GAARs) in action in Australia, Canada, and New Zealand. The study builds on a conceptual framework, developed by Tim Edgar, that classifies tax-avoidance transactions as falling into three types (tax-attributes creation, tax-attributes trading, and tax-attributes substitution) and considers the transaction types in connection with the attributes of judges and with the broader context of judicial decision making. To contextualize the empirical analysis, the authors provide a doctrinal analysis of both the countries' GAAR provisions and the judicial interpretation of GAARs, along with some examples of divergence and convergence among the three countries. The statistical results provide some modest support for Edgar's claim that the judiciary's institutional competence is limited when it comes to identifying tax avoidance in substitution cases and that Canada's GAAR could be improved through the incorporation of an economic substance test.
APA, Harvard, Vancouver, ISO, and other styles
7

Richardson, 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 text
Abstract:
Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax aggressiveness. They also test for self-selection bias in the regression model by using the two-stage Heckman procedure. Findings This paper finds that relative to there being one female board member, high (i.e. greater than one member) female presence on the board of directors reduces the likelihood of tax aggressiveness. The results are robust after controlling for self-selection bias and using several alternative measures of tax aggressiveness. Research limitations/implications This study extends the extant literature on corporate governance and tax aggressiveness. This study is subject to several caveats. First, the sample is restricted to publicly listed Australian firms. Second, this study only examines the issue of women on the board of directors and tax aggressiveness in the context of Australia. Practical implications This research is timely, as there has been increased pressure by government bodies in Australia and globally to develop policies to increase female representation on the board of directors. Originality/value This study is the first to provide empirical evidence concerning the association between the presence of women on the board of directors and tax aggressiveness.
APA, Harvard, Vancouver, ISO, and other styles
8

Dirkis, 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 text
Abstract:
Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the high levels of litigation resulting from concentrated Australian Taxation Office compliance programs, the Board of Taxation commenced a self-initiated review of the income tax residence rules for individuals in May 2016. The report subsequently submitted to government noted that the current rules were no longer appropriate and needed to be updated and simplified. Although the Australian government has not endorsed the board's recommendations, the board was directed to undertake further consultation in order to ensure that the proposed residence rules are appropriately designed and targeted, with a particular focus on integrity (that is, anti-avoidance) issues. A final report, sent to the government in April/May 2019, proposed a number of bright-line tests. These proposed tests are based in part on the approach adopted in the NZ and 2013 UK residence rules. In this paper, the author considers the similarities and shortcomings of the Canadian and Australian rules on individual tax residence according to the criteria of equity, simplicity, and efficiency (integrity), and then reviews the Board of Taxation's recommendations with an eye to whether the proposed Australian changes could provide guidance for any future Canadian reform, should the political circumstances so dictate in the future.
APA, Harvard, Vancouver, ISO, and other styles
9

Novita, 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 text
Abstract:
The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.
APA, Harvard, Vancouver, ISO, and other styles
10

Taylor, 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 text
APA, Harvard, Vancouver, ISO, and other styles
11

Mathews, R. L. "Tax Reform in English-Speaking Countries." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 1–6. http://dx.doi.org/10.1068/c060001.

Full text
Abstract:
In this paper, six papers are introduced which deal with issues in tax reform and with recent developments in taxation policies in five English-speaking countries—the United Kingdom, Ireland, the United States of America (USA), Australia, and New Zealand. It is shown that the structure of the taxation systems in these countries, in particular the dominating influence of a highly progressive personal income tax, has played a major part in inducing widespread tax avoidance and evasion, and thereby in corrupting and discrediting the tax systems of the countries in question; so that they operate perversely with respect to equity, to efficiency, and to the other objectives of taxation policy. In the paper the author argues that tax effectiveness needs to be elevated to a position of overriding importance in the design of taxation policies; outlines the kinds of reforms which are necessary in order to give effect to generally accepted economic criteria; and discusses the importance of political and other constraints on tax reform.
APA, Harvard, Vancouver, ISO, and other styles
12

Lukito, Dicky Putra, and Amelia Sandra. "PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 114–25. http://dx.doi.org/10.46806/ja.v10i2.803.

Full text
Abstract:
Taxes are the largest source of state revenue, which is IDR 1,786.4 trillion (82.5%) of the total state revenue of IDR 2,165.1 trillion which is used for public education, health, and infrastructure. However, state revenues experienced a deficit due to the unfulfilled realization of tax revenues. Tax is income for the state, but for companies, tax is a burden that must be paid which reduces the net profit generated. The purpose of this study was to determine the effect of capital intensity, profitability, and financial distress on Tax Avoidance. This study uses secondary data collection techniques with observations through www.idx.co.id, non-probability sampling technique with purposive sampling method. and the analytical method used is multiple linear regression analysis method using SPSS 25.0 program. The results of this study indicate that capital intensity has sufficient evidence of a positive effect on Tax Avoidance. profitability does not have enough evidence of a positive effect on Tax Avoidance. and financial distress does not have enough evidence of a positive effect on Tax Avoidance. Keywords: Tax avoidance, Capital intensity. Profitability, Financial distress References: , W. Y. (2014). Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2009-2012). Jurnal Akuntansi, 2(3). Altman I Edward. (1968). Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy. The Journal Of Finance, XXIII(4), 589–609. Andriyanto, H. N. (2015). Pengaruh return on assets, leverage, corporate governance, dan sales growth terhadap tax efficience pada perusahaan manufaktur yang terdaftar di BEI Tahun 2009-2012. Anwar, Mokhamad. (2019), Dasar-Dasar Manajemen Keuangan Perusahaan, Jakarta: Prenada Media. Budianti, S., & Curry, K. (2018). Pengaruh profitabilitas, likuiditas, dan capital intensity terhadap penghindaran pajak (Tax Avoidance). In Prosiding Seminar Nasional Cendekiawan (pp. 1205-1209). Bursa Efek Indonesia, diakses pada 20 Desember 2020, https://www.idx.co.id Cahyadi Putra, I., & Merkusiwati, N. (2016). Pengaruh Komisaris Independen, Leverage, Size Dan Capital intensity Ratio Pada Tax Avoidance. E-Jurnal Akuntansi, 17(1), 690-714. Dewi, N. L. P. P., & Noviari, N. (2016). Pengaruh ukuran perusahaan, leverage, profitabilitas dan corporate social responsibility terhadap penghindaran pajak (Tax Avoidance). Sumber, 1(166), 20. Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27(3), 2293-2321. Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate Tax Avoidance. Accounting Review, 83(1), 61–82. Gamayuni, R.R., (2009). Berbagai Alternatif Model Prediksi Kebangkrutan. Jurnal Akuntansi dan Keuangan, 14(1), pp.75-89. Ghozali, Imam. (2016), Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of accounting and Economics, 50(2-3), 127-178. Hartoto, R. I. (2018). Pengaruh Financial distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empiris pada Perusahaan Perbankan yang Listing di BEI tahun 2015-2017). Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi dan Bisnis, 13(2), 157-168. Ikatan Akuntansi Indonesia. 2011. PSAK 16 (Revisi 2011) : Aset Tetap. Jakarta : IAI Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. Kasmir. (2016), Pengantar Manajemen Keuangan: Edisi Kedua, Jakarta:Prenada Media Group Kholmi, M. (2010). Akuntabilitas dalam perspektif teori agensi. Journal of Innovation in Business and Economics, 2(02). Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada Tax Avoidance. Buletin Studi Ekonomi. Meilia, P., & Adnan, A. (2017). Pengaruh Financial distress, Karakteristik Eksekutif, Dan Kompensasi Eksekutif Terhadap Tax Avoidance Pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 84-92. Morris, R. D. (1987). Signalling, agency theory and accounting policy choice. Accounting and business Research, 18(69), 47-56. Nugroho, L., & Anisa, N. (2018). Pengaruh Manajemen Bank Induk, Kualitas Aset, dan Efisiensi terhadap Stabilitas Bank Syariah di Indonesia (Periode Tahun 2013-2017). Inovbiz: Jurnal Inovasi Bisnis, 6(2), 114- 122. Oktamawati, M. (2017). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23-40. Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1-11. Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial distress, Komite Audit, Dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal akuntansi dan keuangan, 6(2), 221-241. Ratnawati, Juli, & Retno Indah Hernawati. (2016), Dasar-Dasar Perpajakan, Yogyakarta: Deepublish Republik Indonesia. 2007. Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran RI Tahun 2007, No. 28. Sekretariat Negara. Jakarta Republik Indonesia. 2008. Undang-Undang Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Atas Undang- Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Lembaran Negara Republik Indonesia, No. 133. Sekretariat Negara. Jakarta Republik Indonesia. 2009. Undang-Undang Indonesia Nomor 16 Tahun 2009 Tentang Penetapan Perpu 5-2008 Tentang Perubahan Keempat UU 6-1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan Menjadi UU. Lembaran Negara Republik Indonesia, No. 211. Sekretariat Negara. Jakarta Republik Indonesia. 2019. APBN 2019 https://www.kemenkeu.go.id/apbn2019 Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate Tax Avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, 44-53. Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615. Schindler, Pamela S. dan Donald R. Cooper. (2014), Business Research Methods, 12th Ed, Singapore: Mc Graw Hill Education.
APA, Harvard, Vancouver, ISO, and other styles
13

Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.

Full text
Abstract:
Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as the definitive authority on the subject, setting out a principled path to carving out the debt component of financial instruments and subjecting it to neutral accrual taxation. In a closely related area, his detailed analysis of the difficulties confronting policy makers who seek a neutral application of the goods and services tax (GST) to financial supplies is considered to be foundational work in the field, and his proposal to remove the tax from business-to-business supplies has been adopted directly in New Zealand and via an indirect mechanism in Singapore. Tim's work on the general anti-avoidance rule is cited time and again as a key treatment of the topic, while his proposal to extend thin capitalization rules to outbound investment has been adopted in Australia. Tim's comprehensive analysis of the Canadian pseudo-imputation system opens the door to a much-needed reconsideration of the system. The more challenging the subject matter, the deeper Tim investigated and methodically dissected the topic to arrive at reasoned recommendations for reform. Tim's work will continue to be read, cited, and applied in practice for many years.
APA, Harvard, Vancouver, ISO, and other styles
14

Stewart, Miranda. "Australia's GAAR Turns 40: In its Prime or Mid-Life Crisis?" Victoria University of Wellington Law Review 52, no. 4 (January 26, 2022): 1029–60. http://dx.doi.org/10.26686/vuwlr.v52i4.7430.

Full text
Abstract:
This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions.
APA, Harvard, Vancouver, ISO, and other styles
15

Butarbutar, Russel. "Legal Formulation to Overcome Base-Erosion and Profit-Shifting Practices of Digital-Economy Multinational Enterprise in Indonesia." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 9, no. 3 (2022): 323–42. http://dx.doi.org/10.22304/pjih.v9n3.a2.

Full text
Abstract:
This study discusses Indonesian legal strategies and formulations to handle tax avoidance originating from Base Erosion Profit Shifting (BEPS) carried out by the digital-economy multinational enterprise. It is a normative (doctrinal) study supported by non-doctrinal methods to reveal the truth based on the logic of legal scholarship. It also compared the practices to the tax provisions, legislation, and cases in India, the United Kingdom, Australia, and Malaysia. At least two theories underlie the study. The first is the legal theory of justice, certainty, and expediency from Gustav Radbruch. The second is the theory of international cooperation. The study found several points. First, multinational enterprise strategies avoid tax by means of Permanent Establishment techniques in low-tax jurisdictions, transfer pricing, and tax treaty shopping. Second, to tackle the multinational enterprise that conducts BEPS in the field of the digital economy, (1) all countries have developed and amended laws and regulations related to e-commerce taxation and the digital economy; and (2) all countries carry out international cooperation, both bilaterally and multilaterally through tax treaties, MLI, and CbC reporting.
APA, Harvard, Vancouver, ISO, and other styles
16

Mikler, John, Ainsley Elbra, and Hannah Murphy-Gregory. "Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance." Australian Journal of Political Science 54, no. 2 (April 3, 2019): 238–54. http://dx.doi.org/10.1080/10361146.2019.1601682.

Full text
APA, Harvard, Vancouver, ISO, and other styles
17

Wallschutzky, Ian. "Reforming the Australian Income Tax System to Prevent Avoidance and Evasion." Economic Analysis and Policy 15, no. 2 (September 1985): 164–80. http://dx.doi.org/10.1016/s0313-5926(85)50019-3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
18

Basak, Sayan. "Equalization Levy: A New Perspective of E-Commerce Taxation." Intertax 44, Issue 11 (November 1, 2016): 845–52. http://dx.doi.org/10.54648/taxi2016078.

Full text
Abstract:
E-commerce has grown tremendously in the last few decades facilitating cross-border trade and commerce with a click of a mouse. This has given leverage to the multi-national enterprises to exponentially increase its revenue by shifting profits across jurisdictions. The disparity in tax treatment among the foreign players and their domestic counterparts has increased to a new high. The developing countries like India are losing their revenue which is eventually hindering the growth of digital industries in these countries. The old legal structures concerning international taxation are failing to keep a check on these digital transactions. Therefore, in order to stop this malpractice of profit shifting, India has enforced an equalization levy to tax the non-resident entities providing online specified services to the residents. UK and Australia also implemented the same in the nature of Diverted Profits Tax. This is in consonance with the Final Report 2015 of the BEPS Action Plans which formulated strategies to weed off the tax avoidance techniques adopted by the multinational enterprises.
APA, Harvard, Vancouver, ISO, and other styles
19

Richardson, Grant, Grantley Taylor, and Roman Lanis. "The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia." Economic Modelling 44 (January 2015): 44–53. http://dx.doi.org/10.1016/j.econmod.2014.09.015.

Full text
APA, Harvard, Vancouver, ISO, and other styles
20

Taylor, Grantley, and Grant Richardson. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms." Journal of International Accounting, Auditing and Taxation 22, no. 1 (January 2013): 12–25. http://dx.doi.org/10.1016/j.intaccaudtax.2013.02.005.

Full text
APA, Harvard, Vancouver, ISO, and other styles
21

McCredie, Bronwyn, and Kerrie Sadiq. "CSR and tax: a study in the transition from an ‘aggregate’ to ‘real entity’ view of corporations." Pacific Accounting Review 31, no. 4 (November 4, 2019): 553–73. http://dx.doi.org/10.1108/par-11-2018-0088.

Full text
Abstract:
Purpose The purpose of this paper is to empirically test whether corporates, via publicly disclosed sentiment and in response to government initiatives such as domestic corporate tax reform measures that address transparency, are beginning to view tax as a fourth dimension of corporate social responsibility (CSR). Design/methodology/approach To determine whether corporate attitudes towards tax are changing, representations about the corporate entity by a variety of stakeholders and through numerous channels were analysed using Leximancer software. These representations were in response to four distinct Australian domestic tax reform measures instituted during and subsequent to the Australian Government Senate Inquiry into corporate tax avoidance. The use of Leximancer, a data-analysis and mapping software that automates the coding of document text, delineates concepts and identifies themes, is well suited to the nature and size of the data used (Lodhia and Martin, 2011) and ensures the validity and reliability of the results (Dumay, 2014). Findings This paper provides evidence on the efficacy of global and domestic tax-reform measures that target tax avoidance through transparency. This is demonstrated by a progressive change in corporate attitudes towards tax and suggests a transition, albeit nascent, from the aggregate view to the real entity view of a corporation. As such, this study provides evidence of the inception of a corporate conscience when it comes to tax, whereby tax is instituted as a fourth dimension of CSR. Research limitations/implications Using a theoretical framework which adopts the historically accepted views of the firm, the authors argue that a shift from the aggregate view to the real entity view of a corporation will have the following implications: an expansion of the dimensional factors of CSR (economic, social, environmental and tax); a new standard or definition of corporate responsibility which encompasses both legal and moral considerations and has transparency at its core (Narotzki, 2016); and a new outlook where consumers realise that they have the power to influence and demand action from corporates. Originality/value This paper uses state-of-the-art software to empirically test the efficacy of global and domestic tax reform measures that target transparency, ultimately providing evidence supporting the adoption of these measures and the recognition of a new dimension of CSR, tax.
APA, Harvard, Vancouver, ISO, and other styles
22

Murphy-Gregory, Hannah, Ainsley Elbra, John Mikler, and Lachlan Johnson. "The Australian campaign against corporate tax avoidance: agenda-setting, narratives, and political opportunities." Australian Journal of Political Science 55, no. 4 (June 11, 2020): 399–415. http://dx.doi.org/10.1080/10361146.2020.1774508.

Full text
APA, Harvard, Vancouver, ISO, and other styles
23

Raczkowski, Konrad, and Bogdan Mróz. "Tax gap in the global economy." Journal of Money Laundering Control 21, no. 4 (October 1, 2018): 567–83. http://dx.doi.org/10.1108/jmlc-12-2017-0072.

Full text
Abstract:
Purpose The purpose of this paper is to present an up-to-date estimation of the tax gaps (TGs) of 35 countries (28 EU member states and 7 additional countries – Australia, Canada, Japan, New Zealand, Turkey, Switzerland and the USA, both as a percentage of the gross domestic product (GDP) and a nominal value (in US$). Design/methodology/approach The authors’ empirical study was carried out on 35 selected countries. To estimate the TG, indirect methodology has been applied, where the basic components used in the estimation procedure are the level of the shadow economy estimated with the multiple indicators multiple causes method, the GDP at current prices (in US$), the total tax rate (TTR) of a given country and the indirect method of follow-up and estimation of lacking data. Findings The basic finding of the research is that the level of the TG is determined individually for a given country and is strongly correlated with the GDP, i.e. if the GDP is high, the TG as the percentage of the GDP is lower in the majority of countries. It is particularly easily noticeable in countries such as the USA (TG – 3.8 per cent of the GDP), the Great Britain (TG – 3.2 per cent of the GDP) or Japan (TG – 4.3 per cent of the GDP). Research limitations/implications A limitation of the adopted research method is the lack of application of direct (supplementary) methods which would include potentially lost contributions from foreign sources and not registered taxpayers. Another research constraint is that the authors’ estimations do not take into account the so-called direct top-down approach based on the VAT Theoretical Total Liability. The weakness of the adopted procedure of estimation is also the use of TTR only instead of comparative approach including tax burdens and average tax rate. Practical implications TG has recently become a hotly debated issue and poses a big challenge to the public finance in many countries. The paper provides some recommendations for the policymakers how to reduce the size of the TG. Social implications Tax evasion and tax avoidance leading to the emergence and expansion of the TG erode the business ethics and distort the rules of fair competition, thus undermining the social trust and moral infrastructure of business transactions. Originality/value One of the major research findings is that 30 per cent of the TG in a given country is determined by the TTR, which – for the first time – provides empirical proof that tax policy (as part of overall economic policy) plays an important role and that it may determine the fiscal effectiveness of a given country.
APA, Harvard, Vancouver, ISO, and other styles
24

Makkar, Kashish. "Taxing the Sale of Software: Revisiting the Definition of ‘Royalty’ Under the DTAAs." Business Law Review 41, Issue 1 (February 1, 2020): 29–33. http://dx.doi.org/10.54648/bula2020004.

Full text
Abstract:
The characterization of payments, for taxation, in the hands of, non-resident payees arising out of a cross-border sale of software, has always remained controversial in India. While the Revenue, contends that such payments are ‘Royalties’ for Licensing of, Copyrights, the taxpayers argue that these payments are merely, Proceeds on the Sales of Copyrighted Articles. There have been, several conflicting decisions by different Income Tax Tribunals, and High Courts that have legitimized each of these characterizations., While the Courts and Tribunals led by the Delhi, HC held for the taxpayers by characterizing these payments as, Proceeds of Sales, the Courts and Tribunals led by the, Karnataka HC held for the Revenue. Therefore, albeit in, different jurisdictions within the country, a dichotomy persisted. In an attempt to resolve this dichotomy, the Government, of India introduced a clarificatory amendment to the Indian, Income Tax Act, 1961 in 2012. However, the conflict persisted, as the amendment did not clarify and could not have, clarified the status of these payments under the Double, Taxation Avoidance Agreements (DTAAs) As a result, the, dichotomy, now limited to Non-Resident Payees whose resident, jurisdiction has a DTAA with India, still prevailed. These, jurisdictions include several Commonwealth nations such as the, UK, Australia, Malaysia, Canada, etc. and Ireland, which is, the most preferred jurisdiction to operate from for almost all the, tech corporations in the world. Therefore, this dichotomy still, affects the tax liability of the residents of these jurisdictions and, their ease of doing business with India. In this article, the author will highlight that the dichotomy,, though existent, has no basis in law. The author will, highlight that the characterization of these payments as has been, contended by the Revenue is the only legitimate characterization., This characterization not only draws support from the, established Rules of Statutory Interpretation but also promotes, the ease of doing business in India. Agreement, Consideration, Copyright, Double-Tax, Income Tax, Licensing, Literary, Payment, Royalty, Resident
APA, Harvard, Vancouver, ISO, and other styles
25

Williamson, Max. "TIMOR GAP ZONE OF CO-OPERATION TREATY: TAXATION ISSUES ARISING FROM THE CONDUCT OF PETROLEUM OPERATIONS IN AREA A." APPEA Journal 30, no. 1 (1990): 390. http://dx.doi.org/10.1071/aj89027.

Full text
Abstract:
It is commendable that our governments have reached agreement on the delicate and difficult issues which are the subject of the Treaty and have provided a leading example of international co-operation. Nonetheless, whilst oil industry participants may be pleased at this major development and encouragement to future exploration for oil reserves, many practical issues still need resolution during the legislative stage of 'bedding down' the Treaty initiatives.Other authors have reviewed the legal and operating regimes of the Timor Gap Zone of Co-operation Treaty.This paper is therefore only concerned with a review of the taxation implications which are likely to arise for those petroleum explorers and potential producers who will hold contracts to explore for and produce petroleum in Area A, and an identification of questions on tax issues which require resolution at an industry and government level. Needless to say not all issues are recognizable at this stage and thus some time will elapse before it is possible to be totally comfortable with the taxation arrangements in a technical sense.This review is accomplished by generally overviewing the Zone of Co-operation Treaty. The reader is then introduced to concepts of the Australian and Indonesian petroleum tax regimes, with explanation as to how those concepts will apply once overlaid by the Taxation Code for Avoidance of Double Taxation. This review raises various tax issues and questions which require resolution during the legislative phase. Perhaps industry will take up some of the questions raised so that when legislation is enacted to incorporate the Taxation Code into Australian tax law, the majority of issues will have been settled.
APA, Harvard, Vancouver, ISO, and other styles
26

Williams, Melinda, Sandra C. Jones, Peter Caputi, and Don Iverson. "Do Australian adolescent female fake tan (sunless tan) users practice better sun-protection behaviours than non-users?" Health Education Journal 71, no. 6 (September 13, 2011): 654–61. http://dx.doi.org/10.1177/0017896911419344.

Full text
Abstract:
Objective: To determine differences in sun-protection behaviours, and incidence of sunburn, between Australian adolescent female fake tan users and non-users. Design: Cross sectional survey. Method: 398 adolescent females aged 12 to 18 years participated in a survey at public venues, schools, and online. The main outcome measures were self-reported fake tan usage in the past 12 months, frequency of sunburns and habitual sun-protection behaviours. Setting: Surveys were completed in New South Wales, Australia. Results: The prevalence of self-reported use of fake tanning products in the past 12 months among Australian adolescent females was 34.5%. Female fake tan users were significantly less likely to report wearing a hat, wearing a shirt with sleeves or wearing pants covering to the knees. There was no difference between fake tan users and non-users in use of sunscreen, seeking shade, wearing sunglasses or avoidance of peak ultraviolet (UV) hours. Logistic regression modelling, when accounting for age, desire for a tan and skin type, revealed fake tan users were more likely to experience frequent sunburns and less likely to wear protective clothing. Conclusions: Our findings show that fake tan use among Australian female adolescents is associated with decreased sun protection, specifically reduced use of both upper and lower body protective clothing. Fake tan users were significantly more likely to experience repeated sunburns, after controlling for skin type. These findings provide impetus for the development of health education programmes targeting a new sub-group of adolescents with distinct tanning behaviours.
APA, Harvard, Vancouver, ISO, and other styles
27

Devos, Ken. "Implications for the concept of ‘tax benefit/advantage’ as prescribed in the Australian and British general anti-avoidance rules in tackling tax base erosion and profit shifting." Common Law World Review 44, no. 4 (November 27, 2015): 239–61. http://dx.doi.org/10.1177/1473779515616021.

Full text
APA, Harvard, Vancouver, ISO, and other styles
28

Ohlsson, Henry. "Tax avoidance." L’annuaire du Collège de France, no. 109 (March 1, 2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.

Full text
APA, Harvard, Vancouver, ISO, and other styles
29

Kopkin, Nolan. "Tax Avoidance." Journal of Sports Economics 13, no. 6 (June 30, 2011): 571–602. http://dx.doi.org/10.1177/1527002511412194.

Full text
APA, Harvard, Vancouver, ISO, and other styles
30

Warneke, D. A. "A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been Applicable to the Facts of FCT v Spotless Services Limited." South African Journal of Accounting Research 19, no. 1 (January 2005): 91–102. http://dx.doi.org/10.1080/10291954.2005.11435113.

Full text
APA, Harvard, Vancouver, ISO, and other styles
31

Park, JongIl, and KyuAn Jeon. "Tax Avoidance and Tax Uncertainty." korean journal of taxation research 36, no. 1 (March 31, 2019): 9–54. http://dx.doi.org/10.35850/kjtr.36.1.01.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (September 30, 2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

Full text
APA, Harvard, Vancouver, ISO, and other styles
33

Bracewell-Milnes, Barry. "Tax avoidance and tax competition." Intertax 19, Issue 6/7 (June 1, 1991): 298–99. http://dx.doi.org/10.54648/taxi1991049.

Full text
APA, Harvard, Vancouver, ISO, and other styles
34

Alstadsæter, Annette, Niels Johannesen, Ségal Le Guern Herry, and Gabriel Zucman. "Tax evasion and tax avoidance." Journal of Public Economics 206 (February 2022): 104587. http://dx.doi.org/10.1016/j.jpubeco.2021.104587.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

Ki, Eun-Sun, and Hyoeun Kim. "Does Book-Tax Conformity Reduce a Corporate Tax Avoidance?: Analysis of Conforming Tax Avoidance and Non-conforming Tax Avoidance." Institute of Management and Economy Research 13, no. 1 (March 30, 2022): 231–45. http://dx.doi.org/10.32599/apjb.13.1.202203.231.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." Accounting Review 94, no. 2 (July 1, 2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
37

Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (May 1, 2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

Full text
APA, Harvard, Vancouver, ISO, and other styles
38

Ismawati, Yeni Indah, and Novrida Qudsi Lutfillah. "DETERMINANT TAX AVOIDANCE." Research In Management and Accounting 2, no. 2 (December 2019): 76–86. http://dx.doi.org/10.33508/rima.v2i2.2604.

Full text
APA, Harvard, Vancouver, ISO, and other styles
39

Sharife, Khadija. "Jackpot Tax Avoidance." World Policy Journal 34, no. 3 (2017): 99–104. http://dx.doi.org/10.1215/07402775-4280076.

Full text
APA, Harvard, Vancouver, ISO, and other styles
40

Park, Si－Hun, and Kap－Soon Kim. "Incremental Tax Avoidance and Tax Risk." Journal of Taxation and Accounting 20, no. 6 (December 31, 2019): 191–218. http://dx.doi.org/10.35850/kjta.20.6.08.

Full text
APA, Harvard, Vancouver, ISO, and other styles
41

Ko, Jong Kwon, and Hee Jin Park. "Tax Haven Utilization and Tax Avoidance." Korean Accounting Journal 26, no. 2 (April 30, 2017): 83–115. http://dx.doi.org/10.24056/kaj.2017.03.002.

Full text
APA, Harvard, Vancouver, ISO, and other styles
42

안동일 and KeeJoon Seok. "The Influence of Tax Avoidance Factors on Propensity of Tax Avoidance－Focused Capital Gain Tax－." Tax Accounting Research ll, no. 45 (September 2015): 105–28. http://dx.doi.org/10.35349/tar.2015..45.006.

Full text
APA, Harvard, Vancouver, ISO, and other styles
43

Artiukh, Oksana, Ludmila Chernyshova, and Dennis Li. "Consequences of tax avoidance." Scientific Bulletin of Odessa National Economic University 11-12, no. 288-289 (2021): 96–100. http://dx.doi.org/10.32680/2409-9260-2021-11-12-288-289-96-100.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Bracewell-Milnes, Barry. "Is Tax Avoidance Harmful?" Intertax 31, Issue 3 (March 1, 2003): 96. http://dx.doi.org/10.54648/taxi2003021.

Full text
APA, Harvard, Vancouver, ISO, and other styles
45

Tanto, Viola. "Tax Avoidance in Albania." European Journal of Economics and Business Studies 6, no. 3 (December 12, 2020): 124. http://dx.doi.org/10.26417/270msu59a.

Full text
Abstract:
This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Albania was very challenged. In this paper is analysed also some other jurisdictions, which have served as a reference model for the reform of Albanian legislation, such as the Italian one and the legislation of the European Union. Recently, we were witnesses of a significant increase, in the quantitative and qualitative level, of tax evasion and tax avoidance. Often, the "battle" between the taxpayer and the contributor in bad faith is based on the probative power (burden of proof) of the elements of the transaction which must be verified by the tax administration. Even more often, this fight takes place over the basis of the correct interpretation of legal norms. Evasion is leaving more and more room for refined avoidance. Avoidance is no longer just the prerogative of big companies, corporations or powerful business groups, but it is turned into an ordinary management instrument for small and medium enterprises, even in special cases, even for natural persons. The paper analyses problems such as: basic and key aspects of tax evasion, by distinguishing with other concepts of tax law, such as tax planning and tax evasion, which are the forms of identifying tax evasion/avoidance, the meaning of the doctrine of abuse right. At the end of the paper, you can find a presentation on all findings and conclusions reached during the analysis of the above problems, and some recommendations for the improvement of the activity of the Tax Administration.
APA, Harvard, Vancouver, ISO, and other styles
46

Andalenta, Ivan, and Kun Ismawati. "Tax Avoidance Perusahaan Perbankan." Owner 6, no. 1 (January 1, 2022): 225–33. http://dx.doi.org/10.33395/owner.v6i1.627.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
47

Boone, Jeff P., Inder K. Khurana, and K. K. Raman. "Religiosity and Tax Avoidance." Journal of the American Taxation Association 35, no. 1 (October 1, 2012): 53–84. http://dx.doi.org/10.2308/atax-50341.

Full text
Abstract:
ABSTRACT: In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e., less risky) tax positions. Consistent with this prediction, we find that firms headquartered in more religious U.S. counties are less likely to avoid taxes. We also find that religiosity is consistently associated with lower tax avoidance by individual taxpayers, as measured by underreported income. These results hold after controlling for several firm-level, as well as county-level, demographic characteristics identified in prior research as affecting tax avoidance by corporate and/or individual taxpayers. We conclude that religiosity is a significant determinant of tax avoidance by corporate and individual taxpayers.
APA, Harvard, Vancouver, ISO, and other styles
48

Alarie, Benjamin. "TREBILCOCK ON TAX AVOIDANCE." University of Toronto Law Journal 60, no. 2 (April 2010): 623–42. http://dx.doi.org/10.3138/utlj.60.2.623.

Full text
APA, Harvard, Vancouver, ISO, and other styles
49

Mansi, Sattar, Jianping Qi, and Han Shi. "Advertising and tax avoidance." Review of Quantitative Finance and Accounting 54, no. 2 (March 6, 2019): 479–516. http://dx.doi.org/10.1007/s11156-019-00796-6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
50

Drake, Katharine D., Stephen J. Lusch, and James Stekelberg. "Does Tax Risk Affect Investor Valuation of Tax Avoidance?" Journal of Accounting, Auditing & Finance 34, no. 1 (February 1, 2017): 151–76. http://dx.doi.org/10.1177/0148558x17692674.

Full text
Abstract:
We examine how investors value tax avoidance (measured as the level of cash effective tax rates [ETRs]) and tax risk (measured as the volatility of cash ETRs), and how these constructs interact to influence firm value. Our results suggest that investors positively value tax avoidance but negatively value tax risk and, most importantly, that greater tax risk moderates the positive valuation of tax avoidance. In additional analyses, we find that contemporaneous measures of tax avoidance and tax risk provide insight into future tax cash flows and that our results hold using GAAP ETR-based measures of tax avoidance and tax risk. Finally, our results are robust to a battery of sensitivity checks including controlling for idiosyncratic and systematic risk, the cost of equity capital, and unrecognized tax benefits in the post-FIN 48 period, among others. Broadly, our findings provide new evidence on how taxes affect firm value and suggest that tax avoidance and tax risk should be considered jointly rather than in isolation.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Tax Avoidance In Australia' for other source types:
Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography