Tax and Corporate Governance PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Tax and Corporate Governance PDF full book. Access full book title Tax and Corporate Governance by Wolfgang Schön. Download full books in PDF and EPUB format.
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
Get Book Here
Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
Get Book Here
Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: Hans Gribnau
Publisher:
ISBN:
Category :
Languages : en
Pages : 19
Get Book Here
Book Description
Multinational corporations' tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore.This article offers ethical reflection on the current debate.The general public typically evaluates (aggressive) tax planning in moral terms rather than legal terms. Therefore, multinationals need to reflect on their tax planning strategy next to economic and legal terms also in ethical terms. This article addresses the relationship between society, morality and taxes. The concepts of tax planning, “aggressive tax planning”, “tax evasion” and “tax avoidance” are elaborated on to exemplify the difference between a purely legal and broader approach. In moral terms, aggressive tax planning may imply loss of integrity and trust which may entail certain costs for businesses, such as reputation damage. It will be argued that in order to improve corporate reputation and (moral) leadership, corporate social responsibility (CSR), endorsed by many corporations around the globe, is a helpful tool. Reflection on tax planning in the context of CSR - good tax governance - should foster a moral mind set and enhance accountability and transparency.
Author: Hans Gribnau
Publisher:
ISBN:
Category :
Languages : en
Pages : 17
Get Book Here
Book Description
Multinationals' tax practices are the subject of much discussion nowadays. The media has been reporting stories about tax avoidance and/or companies not paying their “fair share” of taxes. Thus, multinational enterprises are currently in the eye of the storm. Their allegedly aggressive tax planning practices have led to public outcry. Politicians have shared this public sentiment, sometimes even accusing these multinationals of “immoral” behaviour. There are no clear signs that the storm will calm soon. What should multinationals do? The current debate clearly calls for ethical reflection. It appears that there is something inherent in tax planning that is not covered by the traditional legal distinction between (illegal) corporate tax evasion and tax avoidance. Aggressive tax planning is not discussed in terms of legal or illegal behaviour, but in moral terms. This development demands that multinational enterprises reflect on their tax planning strategy - not only in economic and legal terms, but also in ethical terms. Therefore, this article addresses the relationship between society, morality and taxes. Morality regards the behaviour of individuals, but does it also concern the behaviour of businesses? Furthermore, the concept of tax planning is elaborated on, and we will show that the concepts “aggressive tax planning”, “tax evasion” and “tax avoidance” represent different relationships between law and morality. Taxes are a cost item, but aggressive tax planning may also imply certain costs. Reputation damage, for example, may involve considerable costs. It will be argued that in order to improve corporate reputation, corporate social responsibility (CSR) is a helpful tool.Could (moral) leadership be shown by including tax in a business' CSR strategy? Moreover, does the ethical obligation to go beyond what is required by the law - key to CSR companies - encompass transparency? Good tax governance should enhance accountability and transparency, thus diminishing information asymmetry. In this regard, we propose to make a distinction between an intrinsic motivation to do the right thing (with a favourable reputation as an upshot) and extrinsic motivation (such as concern for favourable reputation in order to boost shareholder value).
![Inter-agency Cooperation and Good Tax Governance in Africa /edited by Jeffrey Owens [and Three Others] PDF](https://books.google.com/books/content/images/frontcover/U0O5tQEACAAJ?fife=w80-h100)
Author: Jeffrey Owens
Publisher:
ISBN: 9781920538729
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Agu Okezie David
Publisher: GRIN Verlag
ISBN: 3668731918
Category : Law
Languages : en
Pages : 12
Get Book Here
Book Description
Academic Paper from the year 2018 in the subject Law - Tax / Fiscal Law, grade: 3.5, University of Nigeria, language: English, abstract: In Nigeria, the need to improve voluntary payment of taxes or voluntary tax compliance has resulted in the various tax reform attempts by various successive governments. Suffice to mention that these reforms have not been able to stimulate the expected increase in tax revenue over the years, and this has snowballed into an unarguable tax gap as revealed in the share of income taxes in total revenue profile of the country. This poor tax compliance behavior often referred to in the literature as the “compliance puzzle” is a challenging experience across countries but suspected to be more critical in developing economies. In modeling tax compliance, the answer under the traditional theory of compliance is fear of detection and punishment. However, this model has been found to be inadequate in explaining the motives and intentions for tax compliance. The argument is that tax compliance may be subdivided into compliance resulting from enforcements or influence of tax authorities and voluntary compliance. This leads to a logical question which interestingly extends the compliance issue; what would lead citizens to behave more honestly, provide correct information and improve the tax compliance rate voluntarily? One answer to this question is the existence of an intrinsic motivation to pay taxes, which have been sometimes called, “tax morale”. Tax morale has evolved as an instrumental component in understanding voluntary tax compliance using a more integrated approach with a bias for non-economic factors. This study argues that the citizens’ perception of government accountability is an instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The underlining framework is that there is a social contract that defines the relationship between the government and the governed.
Author: Ghetnet Metiku
Publisher: GRIN Verlag
ISBN: 3668804761
Category : Business & Economics
Languages : en
Pages : 144
Get Book Here
Book Description
Academic Paper from the year 2016 in the subject Business economics - Accounting and Taxes, , language: English, abstract: The significance of good governance in ensuring effective tax administration in the public sector and enhancing tax collection is an undeniable fact that is generally accepted. Yet, there is scanty empirical evidence on the actual application of the principles of good governance in the structure and operation of public sector institutions and its outcome, particularly in the tax administration system. Hence, purpose of this study is to investigate the measures taken to institutionalize the principles of good governance within the Ethiopian Revenues and Customs Authority (ERCA). More specifically, the study assessed the level of conceptual understanding and commitment to the principles of good governance, measures taken to create ownership of the principles; the extent to which the ERCA put in place organizational policies, standards, strategies and structures to institutionalize good governance, and measures taken to improve human resource capacity to implement the principles of good governance. In terms of scope, the study focuses on the assessment and collection of taxes from category “C” taxpayers in selected sub-city branches of the ERCA. The research is essentially a case study that uses quantitative and qualitative data gathered from primary and secondary sources to inform its findings. The bulk of the data for this study was generated from primary sources namely, the leadership and staff of the ERCA and category ‘c’ taxpayers as clients of the Authority. The study accessed these informants through key informant interviews, knowledge, attitude and perception (KAP) questionnaires and survey questionnaires. The research also utilized secondary sources in the form of documentation on the activities of the ERCA. Secondary data was gathered from both print and electronic sources including academic literature, laws and policies, organizational documents, and the ERCA website. The study found that, while there have been efforts to institutionalize the principles of good governance in the structure and operations of ERCA, these measures have not had the anticipated level of impact felt by the employees and clients of the Authority. This has been expressed in the limited confidence of employees and clients on the limited extent to which good governance principles have been internalized by the Authority, and the inadequate capacity of the Authority to identify and address instances of misconduct and corruption. [...]
Author: Alicja Brodzka
Publisher: LAP Lambert Academic Publishing
ISBN: 9783659522765
Category :
Languages : en
Pages : 84
Get Book Here
Book Description
In modern times the quality of governance starts to be perceived by States as an important issue in the process of renewing their economies. Taxation matters, put in the framework of internationally recognised standards, can become tools that help countries in achieving the general goals of good governance, increase the international cooperation and simultaneously protect the national tax bases. The aim of this study is the presentation of main issues connected with good governance in tax matters. Overview of work on good governance allows examining the characteristics indispensable for enhancing the good governance. Further analysis helps to answer the question what exactly "a competitive and fair tax system" means, and in which way States can act towards attractive tax environment - to be effective, but not to reach for the measures considered harmful. The study also focuses on areas important in the context of improving international tax climate. Analysis of fiscal transparency, tax information exchange and fair tax competition precedes the presentation of the most recent initiatives undertaken at the international level in respect to good governance in tax matters.
Author: Christiana HJI Panayi
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
This is a unique era wher ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Get Book Here
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264724788
Category :
Languages : en
Pages : 150
Get Book Here
Book Description
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
