Government Governance and Corporate Tax Avoidance PDF Download
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Author: 胡明生
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 152
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Book Description
Author: 胡明生
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 152
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Book Description
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
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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: Chen Zhang
Publisher: Springer Nature
ISBN: 9811398291
Category : Law
Languages : en
Pages : 186
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Book Description
This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation. Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management. With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies.
Author: Valerie A. Braithwaite
Publisher: Edward Elgar Publishing
ISBN: 1848449070
Category : Political Science
Languages : en
Pages : 377
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Book Description
[Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to show how authorities can live symbiotically with defiance and she achieves this superbly, illustrating how improved satisfaction with the process can minimise defiance. Lisa Marriott, Pacific Accounting Review This innovative book presents a theory of tax defiance, integrating five years of research on people s hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology.
Author: Jost Kovermann
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Research question/issue: How does corporate governance affect corporate tax avoidance?Research findings/insights: Applying a stakeholder-oriented view, we find that various aspects of corporate governance institutions, such as management compensation, board characteristics, ownership structure, audit, stakeholder pressure and CSR performance & reporting have a strong influence on corporate tax avoidance. Findings indicate that strong corporate governance quality steers tax avoidance at its firm-specific optimal level. It crucially depends on the strength of corporate governance institutions whether a given level of tax avoidance is beneficial or harmful to the firm.Theoretical/academic Implications: The classical principal-agent theory is insufficient in explaining corporate tax avoidance. Investigating the determinants of corporate tax avoidance requires a more comprehensive approach taking into account corporate governance institutions and all stakeholders that are relevant to the firm. This review underlines that taxation is not merely a sub-discipline of accounting but spreads out into all areas of economics and business research and even into neighboring disciplines like psychology, sociology, political and administrative science.Practitioner/policy Implications: To practitioners, we show how strongly developed corporate governance institutions have the potential to increase tax avoidance, making firms more profitable, but also to limit tax avoidance to a level where the arising risks do not outweigh the benefits. To policy makers, we reinforce the necessity of strict tax enforcement with high rates of audit to prevent corporate taxpayers from avoiding taxes. Furthermore, we show that internal monitoring, e.g. by audit committees and independent board members can effectively complement external tax enforcement.
Author: John Hasseldine
Publisher: Emerald Group Publishing
ISBN: 1835495842
Category : Business & Economics
Languages : en
Pages : 257
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Book Description
Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.
Author: Peter Dietsch
Publisher: ECPR Press
ISBN: 1785521659
Category : Political Science
Languages : en
Pages : 405
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Book Description
Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the Double Irish and other tax avoidance strategies… governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg)... the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.
Author: Jeyapalan Kasipillai
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Agu Okezie David
Publisher: GRIN Verlag
ISBN: 3668731918
Category : Law
Languages : en
Pages : 12
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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: Oliver Zhen Li
Publisher:
ISBN:
Category :
Languages : en
Pages : 44
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Book Description
The split share structure reform in China aligned the incentive of controlling shareholders with that of minority shareholders by granting trading rights to previously non-tradable shares. We find that the reform increases firms' tax avoidance activities that are value-enhancing. However, the change in tax avoidance is only observed in state-owned firms where, compared to non-state-owned firms, the agency conflict between the controlling shareholder (the government) and minority shareholders is aggravated due to the fact that the former also serves as the tax claimant. Further, this effect is more pronounced in state-owned firms that are more likely to be influenced by the government prior to the reform. Finally, the reform reinforces a positive association between tax avoidance and firm value through an improvement in governance.
