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Автор: Grafiati
Опубліковано: 10 грудня 2022
Оновлено: 28 січня 2023

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Статті в журналах з теми "Tax Avoidance In Australia"

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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.

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Анотація:
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.
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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.

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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.

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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).

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Анотація:
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.
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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.

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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.
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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.

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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.
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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.

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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.
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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.

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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.
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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.

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Анотація:
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.
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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.

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Дисертації з теми "Tax Avoidance In Australia"

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Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.

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Анотація:
Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Rules (GAARs). However the vast literature criticising statutory GAARs fails to consider the extent of taxpayer uncertainty, and the potential for taxpayer uncertainty, in jurisdictions without a statutory GAAR. This thesis examines that gap in the literature. The thesis uses inductive reasoning to suggest that there is greater taxpayer certainty where a statutory GAAR exists and is appropriately administered. Specifically, it uses a case study to demonstrate that there is greater uncertainty for taxpayers where the administration, the judiciary and the legislature may use their vast powers to address perceived avoidance. The thesis then considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty. Such analysis involves a comparison of Australia???s oldest statutory GAAR, Part IVA of the Income Tax Assessment Act 1936 (Cth) (and its predecessor section 260), with the more recent GAARs in Australia???s indirect tax legislation (GST and state stamp duty), and the GAARs of other jurisdictions, including New Zealand, Canada and South Africa. In order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all Australian taxation legislation, with safeguards to ensure the appropriate administration of the uniform GAAR.
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Battaglene, William M. "Australian promoter penalty laws: Their design, administration and commentary in Australian professional tax publications." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/121484/2/William%20Battaglene%20Thesis.pdf.

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Анотація:
Responsive Regulation Theory is applied to an examination of the Promoter Penalty Laws, which are designed to deter the promotion of tax avoidance and tax evasion schemes. These laws are examined in terms of their legislative design, the way that the Australian Taxation Office applies them, and the views of them expressed in professional tax publications. Recommendations for potential improvements to the laws are made.
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3

Li, Xuerui. "The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System." Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/143954.

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This thesis investigates the impact of foreign operations and foreign ownership on corporate tax avoidance of listed Australian companies and large Australian companies owned by foreign multinational enterprises (MNEs) in the Australian dividend imputation system. With dividend imputation, listed Australian companies can ‘pass’ their corporate income tax to shareholders as a tax credit (franking credit) to offset shareholders’ personal tax liabilities. Therefore, listed Australian companies may not have strong incentives to engage in costly tax avoidance arrangements. However, only domestic income tax payments can be attached to dividends as franking credits, and only domestic shareholders can claim the franking credits received as tax offset. Thus, the corporate tax avoidance-reducing effect of dividend imputation may be undermined by foreign operations (which are subject to foreign taxes) and foreign ownership. Three empirical studies are carried out to investigate the corporate tax avoidance-reducing effect of the dividend imputation system in a comprehensive manner. The first study provides an overview of the impact of franked dividend distributions, foreign operations, and foreign ownership on corporate tax avoidance of listed Australian companies. It is found that companies distributing more franked dividends or having a lower proportion of foreign ownership engage in less corporate tax avoidance. No significant relationship between foreign operations and corporate tax avoidance is found, possibly due to listed Australian companies shifting foreign profits to Australia (inward profit shifting) in order to pay Australian income tax to frank their dividends. The second study focuses on the relationship between foreign operations and corporate tax avoidance. It examines if listed Australian companies with mainly domestic ownership but with foreign subsidiaries take advantage of the tax rate differentials across countries to reduce their worldwide tax liabilities. The results show that companies with subsidiaries in low-tax countries, or high-tax countries, or both, have similar worldwide tax liabilities compared to their counterparts without such subsidiaries. The findings provide further indirect evidence to support the ‘inward profit shifting’ conjecture. The third study focuses on the relationship between foreign ownership and corporate tax avoidance. It examines whether large foreign-owned Australian companies (FOACs) which are subsidiaries of foreign MNEs engage in intra-group transfer pricing and thin capitalisation to avoid Australian tax in comparison with domestic-owned listed Australian companies (DOLACs) which have little incentives to do so. The results show that FOACs use intra-group transfer pricing and pay high interest rates on intra-group debts to shift profits out of Australia to reduce their Australian tax liabilities, which are manifested in their lower gross profit margins and operating profit margins, higher interest expenses but not higher leverage ratios, as well as lower pre-tax profits and income tax expenses in comparison with DOLACs. The thesis contributes to the literature by documenting how foreign operations and foreign ownership shapes the tax avoidance behaviours of large companies in the Australian dividend imputation system. It also has significant policy implications for countries and organisations considering integrating corporate and shareholder taxes and formulating rules and regulations to tackle corporate tax avoidance.
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4

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

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradis fiscaux sont explorées. Les résultats montrent que la bonne gouvernance est un facteur important qui caractérise les paradis fiscaux. Ces territoires semblent avoir une voix internationale (poids du pays) très basse ou très élevée. En comparant avec d'autres listes de paradis fiscaux, on peut montrer que la plupart des listes existantes sont biaisées. Le troisième chapitre identifie le transfert de bénéfices des plus grandes banques européennes. A partir de 2014, les institutions financières ont commencé à divulguer leurs activités pays par pays, conformément à la directive européenne CRD TV. En utilisant un échantillon de 2013 à 2019, je trouve que les bénéfices des banques sont sensibles au taux d'imposition, ce qui suggère que les banques réduisent leur fardeau fiscal via leurs filiales. Le transfert de bénéfices est estimé en utilisant deux approches : les différences entre les taux d'imposition des pays et les différences entre la rentabilité par employé. Selon la méthode utilisée, les banques européennes arrivent à transférer environ 7 â 14% de leurs bénéfices à l'étranger en 2017. Enfin, le dernier chapitre étudie la relation entre la Responsabilité Sociétale de !'Entreprise (RSE) et son agressivité fiscale. On utilise un échantillon d'entreprises allant de 2008 à 2018 dans un cadre mondial. Les résultats suggèrent que plus une entreprise est socialement responsable, plus elle évite les impôts. Cela est également vrai pour les entreprises ayant un niveau élevé de satisfaction des employés. Les entreprises socialement responsables font également du lobbying sur les questions fiscales. Globalement, le paiement de la juste part des impôts semble être dissocié de la notion de l'entreprise responsable
This thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
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5

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

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Анотація:
Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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6

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

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Анотація:
Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific anti-avoidance rules and penalties. This study focusses on the effectiveness of the use of penalties as a measure to combat tax avoidance, firstly at a global level and then centred on South Africa. Main purpose of study: This study aims to provide a systematic review on the opinion of academic literature globally regarding the effectiveness of tax penalties in combatting tax avoidance and to make recommendations on the implementation of penalties in South Africa. Method: Relevant literature was identified from high quality sources and analysed according to predetermined criteria. A brief overview of the literature was performed and findings were presented and discussed. Conclusions regarding the effectiveness of tax penalties were drawn and, where applicable, recommendations were made for the implementation of penalties in South Africa. Results: The opinion in academic literature regarding the effective use of penalties to combat tax avoidance is varied. Penalties by themselves are rarely regarded as an effective measure to reduce tax avoidance. In this regard, various factors exist that influence the ability of a penalty to affect real change in taxpayer behaviour and reduce unwanted tax avoidance. Conclusions: South Africa has implemented tax penalties, in accordance with global norms, to combat unwanted tax avoidance. By focussing on other factors that, in combination with tax penalties, make these tax penalties more effective, greater change in taxpayer behaviour can be achieved. The existing penalties would therefore not need to be changed to be more effective but additional measures should also be taken to change taxpayer behaviour.
Mini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
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7

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

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Анотація:
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.
Series: WU International Taxation Research Paper Series
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8

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

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Mestrado em Ciências Empresariais
O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa. Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal. Pretende-se que este estudo sirva de base a futuras investigações nesta área.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
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Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.

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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensation leads to higher tax savings, it is possible that these savings will lead to lower pre-tax returns, or implicit taxes. Therefore, I also examine the association between the use of after-tax incentives and implicit taxes and find a positive association between the two. Finally, I find a significant positive relation between after-tax incentives and total CEO compensation, suggesting that CEOs who are compensated after-tax demand a premium for the additional risk they bear.
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10

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

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

1

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

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2

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

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3

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

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4

Tax avoidance. London: Sweet & Maxwell, 2013.

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

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6

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

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Legislating against tax avoidance. Amsterdam: IBFD, 2008.

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

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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, CT: Praeger, 2004.

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10

Slemrod, Joel. Tax avoidance, evasion, and administration. Cambridge, MA: National Bureau of Economic Research, 2000.

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Частини книг з теми "Tax Avoidance In Australia"

1

Cashmere, Maurice. "Australia." In A Comparative Look at Regulation of Corporate Tax Avoidance, 25–64. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2342-9_2.

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2

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

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

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

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

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

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

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

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

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

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Тези доповідей конференцій з теми "Tax Avoidance In Australia"

1

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

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

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

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

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

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Lin, Haibin, and Chang Tian. "Inequality and Optimal Top Income Tax in Australia." In 2021 International Conference on Financial Management and Economic Transition (FMET 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210917.076.

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Trisnawati, Estralita, Elizabeth S. Dermawan, and M. F. Djeni Indrajati. "Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.016.

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

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

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Mangoting, Yenni, Cecilia Gunadi, Feren Priscilia Dinata Tobing, and Olivia Ariyanto Putri. "Governance Structure, Tax Avoidance, and Firm Value." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.056.

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Звіти організацій з теми "Tax Avoidance In Australia"

1

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

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

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3

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

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

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

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

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

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

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

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

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