Journal articles: 'Tax expertise'

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McGuire, Sean T., Thomas C. Omer, and Dechun Wang. "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" Accounting Review 87, no. 3 (January 1, 2012): 975–1003. http://dx.doi.org/10.2308/accr-10215.

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ABSTRACT This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm potentially influences clients' tax avoidance activities via the provision of tax consulting services and the financial statement audit, we also examine whether the overall expertise (i.e., the combined tax and audit expertise) of the external audit firm is associated with tax avoidance. We find that the external audit firm's overall expertise is generally associated with greater tax avoidance, which suggests that overall experts are able to combine their audit and tax expertise to develop tax strategies that benefit clients from both a tax and financial statement perspective. In combination, our results suggest that the tax-specific industry expertise of the external audit firm plays a significant role in its clients' tax avoidance. Data Availability: Data used in this study are available from public sources identified in the article.

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Kh.N., Jamalov, and Abdullayev A.B. "Development Of The Methodology Of Accounting Expertise Of Tax Obligations." American Journal of Management and Economics Innovations 3, no. 05 (May 31, 2021): 151–63. http://dx.doi.org/10.37547/tajmei/volume03issue05-23.

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The appointment of an accounting expertise is now becoming increasingly popular, since proof of tax violations is impossible without the use of professional skills and knowledge in the field of accounting and taxation. To produce a new methodological toolkit, an examination of tax liabilities, a logical model for organizing and conducting an accounting examination of tax liabilities, and a method of applying analytical procedures for identifying objects and cases of illegal actions related to understating the taxable base for VAT and income tax have been developed.

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Huang, Huichi, and Wei Zhang. "Financial expertise and corporate tax avoidance." Asia-Pacific Journal of Accounting & Economics 27, no. 3 (January 17, 2019): 312–26. http://dx.doi.org/10.1080/16081625.2019.1566008.

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Kim, Eun Hee, and Im Hyeon Kim. "The Industry Expertise of Auditor and Tax Avoidance." Korean Accounting Journal 26, no. 4 (August 30, 2017): 39–76. http://dx.doi.org/10.24056/kaj.2017.06.005.

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Kuhlmann, Diane Orlich, and Alexandre Ardichvili. "Becoming an expert: developing expertise in an applied discipline." European Journal of Training and Development 39, no. 4 (May 5, 2015): 262–76. http://dx.doi.org/10.1108/ejtd-08-2014-0060.

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Purpose – This paper aims to examine the development of expertise in an applied discipline by addressing the research question: How is professional expertise developed in an applied profession? Design/methodology/approach – Using a grounded theory methodology (GTM), nine technical-tax experts, and three experienced, non-expert tax professionals were interviewed regarding their experience in developing technical-tax expertise. Using GTM procedures, a core concept and variables (categories and properties of categories) were identified. A theory is advanced which explains the interaction of the core concept and the variables. Findings – This theory proposes that expertise in applied disciplines occurs through years of engaging in the high-value, non-routine work. Professionals with an intelligence matched to the discipline and willingness to work hard are more likely to be successful in this non-routine work. Professionals who find the discipline fascinating and who revel in ambiguity are likely to repeatedly seek this non-routine work. Finally, professionals in organizations with complex client issues are more likely to have opportunities to engage in non-routine work. Research limitations/implications – This study proposed a theory related to a very specific profession – tax accounting. Future research would be appropriate to determine whether other applied disciplines have a similar dynamic in developing expertise. Originality/value – Based on existing theories of expertise, this study developed a new theory of how professional expertise is developed in an applied discipline.

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M. Naufal Shidqii Dhiyaulhaq and Agustin Fadjarenie. "The Effect of the Director's Tax Expertise, the Tax Consultant Profession and the Frequency of the Board of Commissioners' Meetings on Tax Avoidance." Journal of Economics, Finance and Accounting Studies 5, no. 1 (January 17, 2023): 63–72. http://dx.doi.org/10.32996/jefas.2023.5.1.5.

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This study aims to determine the effect of the application of the Director's Tax Expertise, the Profession of Tax Consultant and the Frequency of Board Commissioners' Meetings on Tax Avoidance. This study uses a quantitative method, with the data reaching a total of 205 financial reports from 2015 to 2019. The results of this study indicate that the expertise of the director (in the field of taxation, the tax consultant profession and the frequency of board meetings have a significant effect on tax avoidance. The findings of this study are that the use of ex-DGT tax consultants contributes to an increase in the incidence of tax avoidance. This research only uses secondary data where the interpretation of the resulting data is very perceptive.

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Frisca Tania, Feren, and Mukhlasin. "The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia." Management & Economics Research Journal 2, no. 4 (September 22, 2020): 66–85. http://dx.doi.org/10.48100/merj.v2i4.126.

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This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

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Dewi, Rindi Fitria, and Aria Farah Mita. "The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management." Jurnal Akuntansi dan Keuangan 21, no. 2 (November 4, 2019): 82–89. http://dx.doi.org/10.9744/jak.21.2.82-89.

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This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.

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Мудрова, Svetlana Mudrova, Ездина, Natalya Ezdina, Бурденко, and Elena Burdenko. "Algorithm of diagnosing enterprises object investment when implementing integration strategies." Economics 4, no. 6 (December 9, 2016): 29–32. http://dx.doi.org/10.12737/22216.

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The article deals with the problem of diagnostics of the enterprise carried out before its acquisition. With the implementation of the integration, strategy investors need to have accurate information about financial and economic activity of the company is the investment object. For complete information to legal, tax, financial expertise and valuation expertise that would make an informed management decision. When conducting tax examiner identifies problems in the tax sphere on the calculation, payment of taxes and estimated risk of litigation. Legal expertise is necessary for conformity assessment of financial and economic activity of the company is the investment object to the legislation. Valuation expertise allows you to determine the market value of the whole property complex, as well as to evaluate the existence of encumbrances of property. The ongoing financial expertise uses information in other types of examinations, and shall confirm or reveal discrepancies between actual performance and stated. The algorithm of diagnosing enterprise-investment object can be applied to all enterprises regardless of the organizational-legal form, industry ownership.

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Deslandes, Manon, Anne Fortin, and Suzanne Landry. "Audit committee characteristics and tax aggressiveness." Managerial Auditing Journal 35, no. 2 (December 11, 2019): 272–93. http://dx.doi.org/10.1108/maj-12-2018-2109.

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Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the 2011-2015 period. Findings The authors find that measures of expertise and diligence are significantly related to tax aggressiveness. Financial expertise and tenure on the audit committee play an important role in constraining tax aggressiveness, as does having a larger audit committee. Research limitations/implications One limitation – and an area for future research – is that the effects of the audit committee members’ relationships with managers of the firms were not investigated. Practical implications Knowledge of audit committee characteristics may send a signal to shareholders, investors and tax agencies regarding the company’s potential risk with respect to aggressive tax planning. The analysis provides useful insights for board governance committees when determining the profile of persons to nominate for board positions and committees. In discussing tax-risk management, the study may heighten audit committee members’ awareness of their role in this respect. Originality/value This study’s results indicate that even in a setting where incentives for firms to be tax-aggressive is low compared to high-tax rate countries, there is variability in firms’ tax aggressiveness. This situation allows us to find audit committee characteristics that are effective in decreasing tax aggressiveness.

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Bonner, Sarah E., Jon S. Davis, and Betty R. Jackson. "Expertise in Corporate Tax Planning: The Issue Indentification Stage." Journal of Accounting Research 30 (1992): 1. http://dx.doi.org/10.2307/2491190.

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Seabrooke, Leonard, and Duncan Wigan. "Powering ideas through expertise: professionals in global tax battles." Journal of European Public Policy 23, no. 3 (December 15, 2015): 357–74. http://dx.doi.org/10.1080/13501763.2015.1115536.

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Christensen, Brant E., Adam J. Olson, and Thomas C. Omer. "The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts." Journal of the American Taxation Association 37, no. 1 (September 1, 2014): 3–36. http://dx.doi.org/10.2308/atax-50906.

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ABSTRACT Tax-related accounts are complex and often the last accounts finalized in the financial reporting process. Accordingly, these accounts can be used as a “last-chance” earnings management tool (Dhaliwal, Gleason, and Mills 2004). We investigate the extent to which an audit firm's industry expertise constrains earnings management through the tax accounts. We find that national industry audit experts constrain earnings management through the tax accounts. We also find that audit firm tax expertise constrains earnings management through the tax accounts when the audit firm is not considered an industry audit expert. Finally, we find evidence that providing both audit and tax services facilitates a nonexpert firm's ability to constrain earnings management through the tax accounts, which suggests that knowledge spillover plays an important role in reducing “last-chance” earnings management. All findings hold among smaller clients and when the extent of earnings management is below quantitative materiality thresholds. Data Availability: All data are publicly available as noted in the text.

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Nabeeva, N., and A. Shavlenko. "Features of carrying out an economic examination at the identification and investigation of tax crimes." National Security and Strategic Planning 2020, no. 2 (June 30, 2020): 86–91. http://dx.doi.org/10.37468/2307-1400-2020-2-86-91.

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The article discusses the features of the use of special knowledge of experts in identifying and investigating economic crimes. The authors determined the forms of using special knowledge, the main tasks of economic expertise, and provide arguments for separating tax expertise into an independent form. Taking into account the analysis of the regulatory framework and practical experience, the specifics of qualifying tax offenses, including the mandatory establishment of the fact that the taxpayer used the criminal tax evasion scheme, fees, contributions in the conduct of financial and economic activities, are highlighted, as well as problems in identifying illegal actions in this area.

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Jiang, Chao, Thomas R. Kubick, Mihail K. Miletkov, and M. Babajide Wintoki. "Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy." Management Science 64, no. 7 (July 2018): 3241–68. http://dx.doi.org/10.1287/mnsc.2017.2776.

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Junaidi, Junaidi, and Latifah Ayu Adharani. "CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 30, no. 2 (April 25, 2022): 38–53. http://dx.doi.org/10.32477/jkb.v30i2.396.

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The purpose of this study is to determine the effect of corporate governance and disclosure of corporate social responsibility (CSR) on tax aggressiveness. Corporate governance is proxied by the size of the board of directors, the proportion of independent commissioners, the expertise of the audit committee, and public ownership. For disclosure of corporate social responsibility based on disclosure sustainability report with GRI G.4 Standards and for tax, aggressiveness is proxied by the effective taxes rates. This study takes the research object of companies listed in the Indonesia Stock Exchange in the financial and non-financial sectors of the 2015-2019 period with a total sample of 85 samples and the analysis technique used is multiple regression analysis. The results of this study indicate that: (1) the size of the board of directors harms tax aggressiveness, (2) the proportion of independent commissioners has a positive effect on tax aggressiveness, (3) expertise of audit committee members has no effect on tax aggressiveness, (4) public ownership has no effect on tax aggressiveness, (5) disclosure of corporate social responsibility has no effect on tax aggressiveness.

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Zulma, Gandy Wahyu Maulana. "Pengaruh Non-linear Kompensasi Manajemen dan Aspek Keahlian Dewan Komisaris Terhadap Penghindaran Pajak." Jurnal Ilmiah Universitas Batanghari Jambi 21, no. 2 (July 4, 2021): 636. http://dx.doi.org/10.33087/jiubj.v21i2.1519.

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This study focuses on the non-linear effect of management compensation and the expertise of the board of commissioners on corporate tax avoidance. This study utilizes secondary data obtained from the Indonesia Stock Exchange with a sample in a manufacturing industry that meets the criteria. Based on the results of sample selection, 345 observation samples were obtained from three years of observation (2017 to 2019). The analysis technique of this study uses regression, and uniquely in this study, the management compensation variable was specifically tested in the quadratic form to test the non-linear effect of management compensation on tax avoidance. The results of this study indicate that there is a non-linear effect between management compensation and tax avoidance. In addition, the aspect of expertise is very important for the board of commissioners to carry out its supervisory function. The expertise of the board of commissioners can encourage management decisions that tend to be more conservative. These findings can contribute to the development of taxation and corporate governance, which provides a new direction to complement previous research findings, especially regarding the non-linear relationship between management compensation and corporate tax avoidance.

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Rizqia, Amelia, and Anies Lastiati. "Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 2021): 14. http://dx.doi.org/10.24198/jaab.v4i1.29642.

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Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations

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Cords, Danshera. "“LET'S GET TOGETHER”: COLLABORATIVE TAX REGULATION." Pittsburgh Tax Review 11, no. 1 (March 26, 2014): 47. http://dx.doi.org/10.5195/taxreview.2013.21.

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High school civics classes and Schoolhouse Rock! create an image of democracy and lawmaking as resting on a foundation of voter participation in the law-making process, either through the election of representatives or the casting of votes on a ballot issue. However, over time Congress has delegated to administrative agencies substantial authority to make law. As the government and society have become more complex, Congress has had to delegate much of its legislative authority to administrative agencies just to keep up with the growing need for federal regulation. Indeed, administrative agencies create many times more laws than Congress each year. These agencies are part of the Executive Branch of government. Each agency is usually created to address a single area, i.e., the Environmental Protection Area and the Federal Election Commission. Their Congressional mandate usually allows an agency to operate largely independently and allows an agency to develop specialized knowledge and technical expertise with respect to the assigned subject matter; expertise that Congress would be unable to develop in light of the very broad areas in which Federal legislation operates. To protect against agency overreaching and ensure that the lawmaking function remain democratic, administrative rulemaking procedures must be open, transparent, and accessible.

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Ebimobowei, Appah. "Corporate Governance Attributes and Tax Planning of Listed Pharmaceutical Companies in Nigeria." British Journal of Management and Marketing Studies 5, no. 1 (February 17, 2022): 1–38. http://dx.doi.org/10.52589/bjmms-ack6rkjk.

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Corporate governance is a means in which businesses are fairly, efficiently, effectively and transparently managed in order to achieve corporate goals through better practices and structures. This study investigates the effects of corporate governance characteristics on tax planning of listed pharmaceutical firms in Nigeria from 2015 to 2020. The study used ex post facto correlational research design and a population of eleven (11) pharmaceutical firms made up the population of the study. The data was collected from the published financial statements of the sampled firms as at 31 December, 2020. The secondary data from the annual reports were analysed using univariate, bivariate and multivariate analysis. The multiple regression results disclosed that board size and board financial expertise positively and insignificantly impact tax savings; board compensation and board meetings negatively and insignificantly affects tax savings while gender diversity negatively and insignificantly influences tax savings. Board financial expertise positively and significantly influences book-tax difference while board size, gender diversity, board compensation and board meetings negatively and insignificantly impact book tax difference. The study concluded that corporate governance characteristics influences tax planning of listed firms in Nigeria and hence recommended amongst others that shareholders must preserve a structure to guarantee that the board is given financial incentives for effective tax planning that will assist to solve the agency problem where management exploits shareholders through tax planning practices.

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Bédard, Jean, and Suzanne M. Paquette. "Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services*." Accounting Perspectives 20, no. 1 (February 22, 2021): 7–48. http://dx.doi.org/10.1111/1911-3838.12236.

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Schadewald, Michael S. "Discussion of Expertise in Corporate Tax Planning: The Issue Identification Phase." Journal of Accounting Research 30 (1992): 29. http://dx.doi.org/10.2307/2491191.

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Girindratama, Muhammad Wisnu, and Felizia Arni Rudiawarni. "PENGARUH BUSINESS STRATEGY TERHADAP TAX PLANNING: PERAN FINANCIAL EXPERTISE DAN INSTITUTIONAL OWNEESHIP." Media Riset Akuntansi, Auditing & Informasi 22, no. 1 (April 30, 2022): 65–90. http://dx.doi.org/10.25105/mraai.v22i1.9958.

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The purpose of this study is to analyze the effect of business strategy on tax planning. This study uses corporate governance, which is proxied by financial expertise and institutional ownership, as moderating variables and the company's characteristics as a control variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Determination of the sample using the specified criteria and collected a total of 525 firm years. We use multiple linear regression analysis to test the hypothesis. This research develops new insights regarding the relationship between business strategy and tax planning by including corporate governance variables into the moderation model and performs additional analyzes. Additional analyzes were conducted to explore the effect of moderation on firms with certain characteristics. The results of this study indicate that defenders are not involved in tax planning efforts while prospectors are involved in tax planning efforts. In addition, it was found that financial expertise moderates the influence of business strategy on tax planning in companies with certain characteristics. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis terhadap perencanaan pajak. Penelitian ini menggunakan corporate governance yang diproksikan dengan keahlian keuangan dan kepemilikan institusional sebagai variabel moderasi dan karakteristik perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel menggunakan kriteria yang ditentukan dan terkumpul sebanyak 525 tahun perusahaan. Kami menggunakan analisis regresi linier berganda untuk menguji hipotesis. Penelitian ini mengembangkan wawasan baru mengenai hubungan antara strategi bisnis dan perencanaan pajak dengan memasukkan variabel corporate governance ke dalam model moderasi dan melakukan analisis tambahan. Analisis tambahan dilakukan untuk mengeksplorasi efek moderasi pada perusahaan dengan karakteristik tertentu. Hasil penelitian ini menunjukkan bahwa defenders tidak terlibat dalam upaya perencanaan pajak sedangkan prospectors terlibat dalam upaya perencanaan pajak. Selain itu, ditemukan bahwa keahlian keuangan memoderasi pengaruh strategi bisnis terhadap perencanaan pajak pada perusahaan dengan karakteristik tertentu.

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Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.

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Michaelsen, Robert H., and Nancy B. Nichols. "An examination of the psychological traits that affect the ability of tax experts to communicate their expertise." International Journal of Intelligent Systems in Accounting, Finance & Management 8, no. 3 (September 1999): 145–58. http://dx.doi.org/10.1002/(sici)1099-1174(199909)8:3<145::aid-isaf171>3.0.co;2-p.

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Cook, Kirsten A., Kevin Kim, and Thomas C. Omer. "The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers." Accounting Horizons 34, no. 2 (November 8, 2019): 83–107. http://dx.doi.org/10.2308/horizons-18-009.

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SYNOPSIS This study examines whether companies' decisions to dismiss or substantially reduce reliance on their audit firms as tax-service providers in the wake of the Sarbanes-Oxley Act affect tax avoidance. We hypothesize that decoupling audit and tax-service provision and subsequently obtaining tax services from a new provider can result in decreased tax avoidance because the new provider lacks familiarity with a client's existing tax planning or does not have the expertise to generate new tax-avoidance opportunities. Consistent with our hypothesis, our results reveal that sample companies' book (cash) effective tax rates increased by economically significant 1.36 (1.63) percentage points in the year after terminating or substantially decreasing purchases of tax services from their audit firms, and discretionary permanent book-tax differences declined significantly. We find that decreases in tax avoidance were larger for companies whose outgoing tax-service providers were tax-specific industry experts.

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Butar Butar, Sansaloni. "RESTATEMENT AND TAX AGGRESSIVENESS: DOES BUSINESS STRATEGY MATTER?" AKUNTABILITAS 15, no. 2 (July 30, 2021): 155–82. http://dx.doi.org/10.29259/ja.v15i2.14016.

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This study examines the effect of business strategy on tax aggressiveness and restatement. Prospectors are more aggressive in choosing accounting policies relative to defenders, thereby increasing the likelihood of restatements. Prospectors are also predicted to be more aggressive in tax planning than defenders. Sample was hand collected from Indonesian public firms in the period of 2014-2018 by using a purposive sampling method. As much as 1630 firm-year observations were gathered during the sample period and subsequently analyzed by employing multiple regressions analysis. A number of control variables are included in the regression model to control for differences in corporate governance system and firm characteristics. The corporate governance variables are Board of Commissioners independence, Audit Committee expertise, and institutional ownership. The firm characteristics variables are firm size, leverage, growth, and profitability. Results show that business strategy has an implication on tax aggressiveness but no effect on restatement. For control variables, all corporate governance variables are not significantly associated with restatement. On the other hand, Board of Commissioners independence, Audit Committee expertise, and institutional ownership are significantly associated with tax aggressiveness. As for company characteristics, size, leverage, growth rate, and profitability are not associated with restatement, but they are associated, except leverage, with tax aggressiveness.

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Tychmanska, Aleksandra. "The OECD as the Future International Tax Organization: An Inevitable Course of Events?" Intertax 49, Issue 8/9 (August 1, 2021): 614–35. http://dx.doi.org/10.54648/taxi2021064.

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Over the years, the increasing process of tax law internationalization may be observed due to which tax cooperation between states expands and may take various forms. The leading international organization that creates a platform for the cooperation of states on tax matters and provides expertise in the scope of tax law is the Organization for Economic Co-operation and Development (OECD). This article focuses on the role that the OECD performs in the international arena and analyses its increasing significance over the decades as the organization providing platform for states to collaborate on tax matters. Furthermore, considering changes in the international tax landscape, the article examines whether they make the OECD more likely to become an international tax organization and concludes that it is in the gradual process of transformation into a international tax organization.

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Collins, David, and Tae Jung Park. "Deafening Silence or Noisy Whisper: Omission Bias and Foregone Revenue Under the WTO Agreement on Subsidies and Countervailing Measures." Journal of World Trade 51, Issue 6 (December 1, 2017): 1069–88. http://dx.doi.org/10.54648/trad2017042.

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This article applies the behavioural economics theory of Omission Bias to the Agreement on Subsidies and Countervailing Measures (ASCM) of the World Trade Organization (WTO), assessing whether WTO and Appellate Body’s assessment of ‘foregone revenue’ as illegal subsidies indicate a bias against finding culpability in omissions as distinct from commissions. Using available case law, the article shows that there is no evidence of Omission Bias among WTO adjudicator’s in terms of their rulings, but rather the case law discloses evidentiary and practical problems which may prevent the instigating and enforcing of claims of this nature. Specifically the test for this kind of subsidization is complex and its application is frustrated by the lack of tax expertise among WTO panellists and Appellate Body members as well as the opacity in many countries’ revenue and tax incentive regimes. The article concludes by acknowledging the need for greater transparency in domestic revenue laws and the more ready use of expertise in tax relief cases in the WTO dispute settlement system.

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KIM, NAM WOOK. "Anti-corruption measures in the tax field in the new government." Korea Anti-Corruption Law Association 5, no. 2 (August 31, 2022): 63–106. http://dx.doi.org/10.36433/kacla.2022.5.2.63.

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Although tax evasion due to tax investigation (including tax violation investigation), tax fraud and other misconduct is strictly punished by the Tax Criminal Punishment Act, tax corruption has not been reduced. Moreover, by avoiding tax in order to reduce the tax burden under the tax law, fair taxation among taxpayers is overshadowed. In particular, in the area of tax law, due to the expertise, specificity, and complexity of the tax law, taxpayers secretly and unreasonably reduce their tax burden, which is becoming a social issue. Therefore, when the new government seeks anti-corruption measures in the field of tax law, it reviews the anti-corruption system under the current tax law, and as a legal task, it stipulates the tax avoidance system, introduces the self-information disclosure system for delinquents, introduces the offshore tax evasion prevention law, and prevents tax evasion. We present improvement points by considering the introduction of a tax investigation system using artificial intelligence and measures to strengthen tax evasion suppression through rationalization of administrative penalties such as tax evasion.

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Gandoman Heidari, Shaho, and Gerasimos Soldatos. "The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan." Studies in Business and Economics 13, no. 1 (April 1, 2018): 58–66. http://dx.doi.org/10.2478/sbe-2018-0005.

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AbstractThe present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role of tax experts in filing correct tax reports, the extent to which willing or unwilling tax noncompliance is detectable, and the effectiveness of penalties considering the case of construction companies. The evidence rejects tax law efficiency as well as the efficiency of the penalty-reward system and confirms the negative impact of tax noncompliance on tax revenue. Also, interestingly enough, neither the input of financial expertise in filling out tax reports nor the role of accounting information when taxable income is reported is shown to be statistically significant. Altogether these results point to a highly problematic tax regime in Iran at least in so far as corporate tax from construction companies in Iranian Kurdistan is concerned.

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Khersiat, Ola Mohammad. "The Role of the Forensic Accountant in the Detection of Tax Fraud in Financial Statements: A Survey Study in the Jordanian Accounting and Auditing Offices and Firms." International Journal of Economics and Finance 10, no. 5 (April 13, 2018): 145. http://dx.doi.org/10.5539/ijef.v10n5p145.

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This study aims to emphasize the need for a forensic accountant to detect the manipulation of financial statements and combat tax fraud, and to identify the tax fraud-detecting means used by the forensic accountant in Jordan. To this end, the researcher prepared a questionnaire which was distributed among 125 forensic accountants working in Jordanian accounting and auditing firms. After analyzing and testing the hypotheses using SPSS, the following outcomes were drawn: The forensic accountant has the qualifications, expertise and skills to detect tax fraud in financial statements as well as detect the manipulation of financial statements figures.

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Punda, O. O., and P. I. Kostyrin. "IMPROVING OF LEGISLATIVE PROVISIONS ON IMPLEMENTING OF TAX AND CUSTOMS EXPERTISE IN UKRAINE." Juridical scientific and electronic journal 5 (2019): 207–10. http://dx.doi.org/10.32782/2524-0374/2019-5/49.

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Hearson, Martin. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards." Review of International Political Economy 25, no. 5 (September 3, 2018): 647–71. http://dx.doi.org/10.1080/09692290.2018.1486726.

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Zulma, Gandy Wahyu Maulana, and Achmad Hizazi. "The Relevance of E-Commerce Tax Application in Indonesia: Based on the Perspective of Taxation Expert." Organum: Jurnal Saintifik Manajemen dan Akuntansi 3, no. 2 (December 7, 2020): 94–108. http://dx.doi.org/10.35138/organum.v3i2.103.

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This study aims to understand the relevance of e-commerce tax regulations in Indonesia, which were cancelled by the Government. The method used is applied research with explorative study techniques designed in structured questionnaires and interviews with 15 respondents who were judged to have the right expertise with different backgrounds such as consultants, tax observers, academics, managers, e-commerce entrepreneurs, and policymakers. The results showed that it was necessary to revise tax laws to adjust to the digital era's demands soon. In addition, technological innovation in taxation was considered to reduce administrative costs in terms of tax authorities. Big Data tax management was considered to make tax authorities' performance efficient and can anticipate higher costs. The quality of human resources must support technological innovation to bring up a new profession in the future, namely experts who master tax and technology with the term "Taxologist". Finally, the Government needs to secure Value-Added Tax (VAT) taxes in the short term until a global consensus agreement is reached in 2020.

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HASBI, ZIDNY NAFI', and Nur Fitriyanto. "PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP PERILAKU PENGHINDARAN PAJAK (TAX AVOIDANCE)." MAKSIMUM 11, no. 1 (March 31, 2021): 58. http://dx.doi.org/10.26714/mki.11.1.2021.58-66.

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This study aims to analyze the effect of audit quality proxied by the size of the auditor and audit tenure, while the audit committee proxied by the number and composition of audit committee competency expertise on tax avoidance behavior calculated by the Cash ETR (CETR) method. The population used is companies registered in the Jakarta Islamic Index (JII) in 2015 to 2019, using purposive sampling technique, 11 companies with 55 observations were obtained. This study uses panel data regression, with the best approach after testing the fixed effect model. The results of this study reveal that audit tenure has a positive effect on tax avoidance behavior and the number of audit committees has a significant negative effect on tax avoidance behavior, while auditor size and accounting background have no significant effect on tax avoidance behavior.

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Oliveira, Ludmila, and Tarcisio Magalhaes. "Transnational Tax Law-Making in Brazil." Intertax 48, Issue 8/9 (August 1, 2020): 708–18. http://dx.doi.org/10.54648/taxi2020066.

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This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers. Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.

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Hoang Vu, Nam, Tuan Anh Bui, Ngoc Minh Nguyen, and Ngoc Hiep Luu. "Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises." Baltic Journal of Economics 21, no. 2 (July 3, 2021): 134–57. http://dx.doi.org/10.1080/1406099x.2021.1990473.

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Zielke, Rainer. "Transfer Pricing Planning with Accuracy and Control." Intertax 41, Issue 10 (October 1, 2013): 542–50. http://dx.doi.org/10.54648/taxi2013050.

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Traditionally the Comtax® System provides not only current in-depth information on numerous national systems of taxation, but also quantifies crossborder payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. This has now been upgraded by the new Comtax solution for transfer pricing were the arm's length principle, the definition of related companies, transfer pricing methods, business restructuring and dispute resolution are taken into consideration. The theory of international tax planning provides objectives and concepts of international tax planning and demands expertise in current and reliable information - also on transfer pricing. Comtax® System and Comtax® TP Tool are now jointly able to cover all aspects of international tax planning.

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Sandra, Amelia, Hanif Hanif, Rizka Indri Arfianti, and Prima Apriwenni. "Pendampingan Pajak UMKM: Masalah dan Solusinya." ACADEMICS IN ACTION Journal of Community Empowerment 1, no. 1 (August 6, 2019): 1. http://dx.doi.org/10.33021/aia.v1i1.737.

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Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.

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Dridi, Wiem, and Adel Boubaker. "Corporate Governance and Book-Tax Differences: Tunisian Evidence." International Journal of Economics and Finance 8, no. 1 (December 24, 2015): 171. http://dx.doi.org/10.5539/ijef.v8n1p171.

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This paper’s main objective is to examine the effect of corporate governance on earnings manipulations using BTD proxy. We investigate whether ownership structure board and audit committee characters affect earnings and tax management. Based on a sample of 21 corporations listed on Tunisian stock market during the period 2003-2012, our study employs regression analysis to test the prediction that the governance attributes reduces the likelihood of earnings and tax aggressiveness. We find that the ownership structure is an important corporate governance mechanism that affects BTD. We find that BTD does not vary with board size and the cumulative effect of the function of chief executive and president of the board. We find that the percentage of outside directors is associated with managerial discretion. Finally, we find that the audit committee influences ABTD through the variable relating to the financial expertise of the committee.

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Wardah, Sofiati, Baiq Saufil Wida Mulyati, and Shinta Eka Kartika. "MINAT MAHASISWA AKUNTANSI STIE AMM MATARAM BERPROFESI DI BIDANG PERPAJAKAN." Jurnal Aplikasi Akuntansi 5, no. 1 (October 31, 2020): 1–20. http://dx.doi.org/10.29303/jaa.v5i1.81.

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The gap between the number of tax experts such as DJP employees and tax consultants with the number of registered taxpayers is the duty of universities to print tax experts as one of the pillars in tax reform. The purpose of this study is to examine the effect of perceptions about taxation and perceptions about brevet taxation on interest in the taxation profession. The population in this study were accounting students at STIE AMM Mataram, with the sampling technique using stratified random sampling. The number of samples is 198 and data analysis is done by multiple linear regression. The results of the study show that perceptions of tax affect the interest in working in the taxation field. This can occur because career opportunities in the field of taxation are wide open and the role of taxes that are very important in development requires professional workers to be able to optimize state revenues and increase tax morale and tax compliance. Perception about brevet tax influences interest in profession in taxation. This can occur because brevet tax is one step that can be taken to equip themselves to enter the workforce in the field of taxation, thus increasing self-confidence in mastering the latest taxation material and expertise in the field of taxation marked by a certificate of brevet taxation.

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Tijjani, B., and Z. Peter. "Audit Committee and Tax Planning Of Listed Firms: Evidence from Nigeria." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 115. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(115).

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This study investigates the effect of audit committee on tax planning of listed non-financial firms in Nigeria. It aims at finding out the audit committee structure that improves tax planning thereby reducing tax liability of the firms. Data for the study were extracted from annual reports and accounts of the sampled non-financial companies for a period of ten years (2008 – 2017). The data collected were analysed using descriptive statistics to provide summary statistics for the variables, and correlation analysis was carried out using Pearson product-moment correlation to determine the relationship between the dependent and independent variables. Regression analysis was also conducted. The study reveals that the audit committee's compositions, frequency of meetings, and financial expertise have a negative effect on tax planning of listed non-financial firms in Nigeria. In addition, profitability shows a positive and significant effect on tax planning, and leverage has a negative effect. Theoretically, the study is significant for its contribution to agency and stakeholder theories as they explain relationship between corporate governance and tax planning. The findings have implications for the various stakeholders of listed non-financial firms in Nigeria. They should be assured of tax planning for companies who have a good number of non-executive directors in audit committees, frequent meetings which are attended by members, and financial experts. Keywords: Tax planning, audit committee, corporate governance, tax expenses, non-executive directors.

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Susilawati, Neni, Raxel Edo Bramasta, Murwendah, and Arfah Habib Saragih. "Evaluating Indonesia's Presumptive Tax Policy on Accountant Professional Services." Information Management and Business Review 13, no. 4(I) (March 8, 2022): 1–10. http://dx.doi.org/10.22610/imbr.v13i4(i).3268.

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There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.

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Rahmawati, Erika, Siti Nurlaela, and Yuli Chomsatu Samrotun. "Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance." Ekonomis: Journal of Economics and Business 5, no. 1 (March 8, 2021): 158. http://dx.doi.org/10.33087/ekonomis.v5i1.206.

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Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quantitative research. The sampling method used was purposive sampling method with a sampling based on certain criteria. So that there are 13 companies that meet the sample criteria. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector, the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2019. The data used in this study are secondary data in the form of financial statements. The analysis method used is multiple regression analysis. The results of this study indicate that the variables of profitability and firm size have an effect on tax avoidance. Meanwhile, leverage, capital intensity and company age have no effect on tax avoidance.

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Bianchi, Pietro A., Diana Falsetta, Miguel Minutti-Meza, and Eric Weisbrod. "Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime." Journal of the American Taxation Association 41, no. 1 (June 1, 2018): 31–58. http://dx.doi.org/10.2308/atax-52151.

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ABSTRACT Under the Italian statutory audit regime, three individual accountants are jointly appointed to audit each client's annual financial statements and sign off on the tax return. These individuals can belong to the same or different accounting firms and through multiple and repeated collaborations they form a professional network. We use network measures of centrality to capture individuals' ability to acquire and apply tax expertise across clients. We demonstrate that clients engaging better-connected individual auditors have comparatively lower effective tax rates. Our results are robust to controlling for a number of client, individual, and accounting firm characteristics, as well as for alternative network connections between clients. We also use instrumental variables, individual fixed effects, and matching to mitigate the effect of endogenous pairing of clients and auditors. Our findings demonstrate that in a joint audit environment, individual auditor professional networks have consequences for tax outcomes. Data Availability: Data are obtainable from the public sources cited in the text and are available upon request.

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Herawaty, Vinola, Rukmini Windiarti Soebadio, and Liem Yan Sugondo. "Peningkatan Kompetensi Guru dalam Implementasi Konsep dan Praktik Perhitungan Pajak PPh Orang Pribadi di Jakarta." Jurnal Nusantara Mengabdi 1, no. 1 (October 1, 2021): 33–43. http://dx.doi.org/10.35912/jnm.v1i1.613.

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Abstract Purpose: The purpose of this community service (PKM) is to improve understanding and ability related to the concept and implementation of personal PPh Tax calculations for teachers. Method: This PKM activity is carried out using the tutorial method and discussion on the concept of Personal Income Tax. The target of these trainees is high school teachers under Masyarakat Profesi Teknisi Akuntansi (MATA) Indonesia. The implementation of this training activity is intended to increase the participation of the Program Pendidikan Profesi Akuntan FEB Usakti in helping to improve human resource competence, especially for high school teachers. This activity was carried out on February 18, 2021 online through Zoom Meeting. Results: Based on the evaluation, after following this PKM (1) The participants understand the basic concepts of personal income tax taxation, especially filling out the SPT 1770S for employee.(2). Participants can understand the tax reporting obligations for WPOP.and (3). The participants can fill out/make and report the personal income tax return. Conclusions: There are improvements of teacher competence in terms of the Implementation of the Concept and Practice of Calculation of Personal Income Tax for teachers under the Indonesian Accounting Technician Society (MATA INDONESIA) who play an active role in improving the competence of educators, especially teachers with expertise in tax accounting.

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Mehrotra, Ajay K. "Experts, Democracy, and the Historical Irony of U.S. Tax Policy: Thomas S. Adams and the Beginnings of the Value-Added Tax." Modern American History 5, no. 3 (November 2022): 239–62. http://dx.doi.org/10.1017/mah.2022.22.

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In the early 1920s, legal and economic experts in the U.S. Treasury Department played a pivotal role in developing U.S. fiscal policy. Thomas S. Adams was one such expert and a key architect of the World War I fiscal state. After the war, Adams envisioned an innovative business tax that could have been the first broad-based, national consumption tax in the United States but was rejected by populist lawmakers. Later, Adams would be identified as one of the intellectual pioneers of the modern value-added tax (VAT)—a tax that has been adopted in nearly every developed country in the world except the United States and has also come to underwrite expansive, progressive social-welfare spending. How did a tax that began with an American expert fail to take hold in the United States? Democratic forces in the shape of organized political and economic interests both facilitated and frustrated the development of seemingly rational tax laws and spending policies crafted by fiscal experts. While Adams learned firsthand how these democratic forces influenced the relationship between expertise and state capacity, this missed opportunity to enact a comprehensive national consumption tax also influenced the peculiar development of the modern American fiscal and social-welfare states.

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Pereira, Roberto Codorniz Leite. "The Emergence of Transparency and Exchange of Information for Tax Purposes on Request as an International Tax Custom." Intertax 48, Issue 6/7 (June 1, 2020): 624–41. http://dx.doi.org/10.54648/taxi2020057.

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In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard). The emergence of the EOI Standard as an international tax custom is a clear sign of change of the existing global tax governance. There is a realization that international organizations and global forums with expertise in tax matters (especially the OECD, UN, and Global Forum on Transparency and Exchange of Information for Tax Purposes) are actually performing a fundamental role. They influence states’ practices and opinio juris with soft law instruments and peer review procedures that ultimately influence the development of hard law in tax matters, a sphere traditionally conceived as being exclusive to states. The consequences of the emergence of new international tax customs are the submission of states to the international obligation to exchange information on request even in the absence of treaty provisions and the applicability of a state responsibility doctrine in the event of non-compliance. Therefore, if states intend to not lose their almost exclusive role in global tax governance, the role of the existing international organizations and other institutional players must be restrained. The disadvantage, however, is the inability to achieve cooperation in certain strategic matters in tackling double non-taxation arising from aggressive tax planning arrangements. Global tax governance, international tax cooperation, transparency and exchange of information on request, international custom, customary international law, tax sovereignty.

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Falah, Hasan, and Amjad Hassan. "The Role of International Agreements in Organising Tax Imposed on Intellectual Property Rights in Egypt, Palestine, and Jordan." Arab Law Quarterly 33, no. 4 (August 15, 2019): 381–99. http://dx.doi.org/10.1163/15730255-12334053.

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Abstract Recognising the potential abundance of revenue and penetration of intellectual property as protected in various forms (copyrights, trademarks, patents, industrial designs, technical expertise, and trade secrets), into every aspect of society, states have endeavoured to regulate and protect these rights through national legislation and international agreements that emphasise the need to organise and protect these tax rights to support cooperation and integration among countries, as well as resolving international disputes on double taxation and combating tax evasion. This Article examines existing intellectual property legislation in Palestine, Jordan, and Egypt. Legislations in these three countries have agreed to subject to tax intellectual property revenues and activities, recognising them as one of the most important sources of state income. However, Palestinian legislation has not been clear in setting laws to deal with intellectual property revenues, contrary to counterparties in Egypt and Jordan.

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Journal articles on the topic 'Tax expertise'

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