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Journal articles on the topic 'Income tax avoidance law'

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Published: 4 June 2021

Last updated: 1 February 2022

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1

Rosenberg, Joshua D. "Tax Avoidance and Income Measurement." Michigan Law Review 87, no. 2 (1988): 365. http://dx.doi.org/10.2307/1289221.

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2

Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

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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 avoidan

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3

Loutzenhiser, Glen. "TAX AVOIDANCE, PRIVATE COMPANIES AND THE FAMILY." Cambridge Law Journal 72, no. 1 (2013): 35–49. http://dx.doi.org/10.1017/s0008197313000032.

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AbstractRecent media reports have revealed a substantial number of highly-paid senior civil servants and BBC presenters have been using “off payroll” arrangements and personal services companies to reduce the tax paid on their earnings. This article examines the tax and National Insurance contribution (NIC) savings that can be had by carrying on economic activity through a company rather than as an unincorporated business or an employee. These savings derive from a combination of favourable tax and NIC rates on companies, and can be further increased through family income-splitting arrangement

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4

Katz, Irwin J. (Jay). "Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders." ATA Journal of Legal Tax Research 18, no. 1 (2019): 1–18. http://dx.doi.org/10.2308/jltr-19-003.

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ABSTRACT Subpart F of the Internal Revenue Code is a body of anti-abuse provisions designed to prevent U.S. shareholders from avoiding tax on the earnings (Subpart F income) generated by foreign corporations they control. Overall, its provisions lack the tax principle of horizontal equity based on tax neutrality. This article will expose the lack of horizontal equity, as applied to individual (not corporate) U.S. shareholders, by being both over-inclusive and under-inclusive. It is over-inclusive in imposing punitive tax consequences when tax avoidance is unachievable, including the taxation o

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5

Cho, Hyejin. "Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform." Sustainability 12, no. 18 (2020): 7738. http://dx.doi.org/10.3390/su12187738.

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As tax is related to the sustainable growth of societies around the world, international tax avoidance by multinational enterprises (MNEs) has gained public attention. The Organization for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting (BEPS) Action Plan to promote sustainable tax behavior of MNEs. To guide policymakers and regulators in curving MNEs’ tax schemes utilizing market imperfection, this paper empirically assesses whether the international law reform regarding information disclosures on global operation achieves the intended result of lo

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Roin, Julie. "Changing Places, Changing Taxes: Exploiting Tax Discontinuities." Theoretical Inquiries in Law 22, no. 1 (2021): 335–79. http://dx.doi.org/10.1515/til-2021-0012.

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Abstract President Trump’s decision to move his official state of residence from high-tax New York to no (income)-tax Florida has brought public attention to an issue that has long troubled scholars, designers and administrators of income tax systems: how the interaction of tax rules deferring the taxation of income and tax rules based on residency allows taxpayers to reduce and even avoid taxation of their deferred income. These discontinuities in tax treatment may lead to excessive migration, as well as reductions in state income tax revenues and distortions in the design of state taxing mec

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7

Cooper, George. "The Taming of the Shrewd: Identifying and Controlling Income Tax Avoidance." Columbia Law Review 85, no. 4 (1985): 657. http://dx.doi.org/10.2307/1122332.

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8

Park, Sungwon. "Related Party Transactions and Tax Avoidance of Business Groups." Sustainability 10, no. 10 (2018): 3571. http://dx.doi.org/10.3390/su10103571.

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This study aims to examine if the firms in business groups avoid tax by related party transactions. If other conditions are the same, firms have an incentive to maximize after-tax profits by minimizing tax burden. If the firms are in business groups, they tend to minimize tax at the business group level. It is expected that the level of tax avoidance of both parties of related party transactions will be high if tax is minimized at the business group level as the transactions will be made at a level that can minimize the tax of both the firm that reduces the taxable income through related party

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9

Hardiyanto, Ivan. "PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (2019): 1082–103. http://dx.doi.org/10.24123/argu.v6i1.1859.

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Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of ju

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Sari, Novita, Elvira Luthan, and Nini Syafriyeni. "Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018." Jurnal Ilmiah Universitas Batanghari Jambi 20, no. 2 (2020): 376. http://dx.doi.org/10.33087/jiubj.v20i2.913.

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The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the o

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Vasović, Miloš. "Beneficial ownership of income as an antiabusive measure in Serbian Tax Law." Zbornik radova Pravnog fakulteta Nis 59, no. 88 (2020): 217–32. http://dx.doi.org/10.5937/zrpfn0-27818.

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The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is envisaged in Treaties for the avoidance of Double Taxation on income and capital (hereinafter: Double Taxation Treaties/ DTTs). The subject matter of research in this paper is the term "beneficial ownership", which is not defined in the Corportate Income Tax Act. It may ultimately lead to abusing the preferential tax rates from the DTTs in tax p

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Хаванова, Инна, and Inna Khavanova. "Concept of Beneficiary Owner (Proprietor) in Tax Law." Journal of Russian Law 2, no. 12 (2014): 0. http://dx.doi.org/10.12737/6585.

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The concept of beneficial ownership draws the increasing attention because it´s widely used by the international holding structures for tax planning. The author analyzes the concept of beneficial ownership in the tax law taking into account new Russian legislative initiatives and law-enforcement practice. The article touches upon the history of this concept, its content in the international tax law, peculiarities of the ratio of national and international tax law norms, questions of concept application and usage of the term «the person having the actual right to receive the income» in conventi

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Rubenstein, Rachael E., Thomas F. Madison, and Kent W. Royalty. "The Kiddie Tax and Scholarship Income: An Analysis of the Unforeseen Tax Consequences Resulting from the Evolution and Execution of IRC 1(g) and a Roadmap for Reform." ATA Journal of Legal Tax Research 13, no. 2 (2015): 49–64. http://dx.doi.org/10.2308/jltr-51134.

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ABSTRACT One of the changes contained in the Tax Reform Act of 1986 is the tax on unearned income of minor children, also known as the “kiddie tax.” We review this tax, its legislative history, the amendments and interpretations that have enlarged its application, and the unintended consequences that resulted from the expansion of the kiddie tax to young adults up to the age of 24, specifically as it applies to taxable scholarship income. Many college students whose higher educations are heavily subsidized by scholarships may face significant tax burdens as a result of the kiddie tax. This rea

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Rojas Carrasco, Oscar Alfredo, Fernando Alejandro Herrera Ciudad, and Albino Enzon González González. "Main impact of tax reform in Chile." Visión de Futuro, no. 23, No 2 (Julio - Diciembre) (July 1, 2019): 21–36. http://dx.doi.org/10.36995/j.visiondefuturo.2019.23.02.009.en.

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The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed government, is tax reform as a measure to increase tax revenues, which aims to achieve, according to the draft law, four objectives: Increase the tax burden to finance, with permanent income, the ongoing expenses of the educational reform which is to be taken, other policies in the field of social protection and the current structural deficit in the fiscal accounts, Advance Equid

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15

Korol, Volodymyr. "EU Members States legislation harmonization relating to controlled foreign companies in the area of anti-tax avoidance." Legal Ukraine, no. 7 (September 21, 2020): 36–47. http://dx.doi.org/10.37749/2308-9636-2020-7(211)-5.

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The article is dedicated to the general aspects and peculiarities of the EU Member States legislation harmonization aimed at preventing avoidance of taxation by multinational companies through foreign entities or permanent establishments controlled by parent companies themselves or together with their associated enterprises. On the reasonable basis, the special emphasis was placed on the act of secondary legislation playing the key role in this important area, namely, Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the fun

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16

Ozai, Ivan. "Two Accounts of International Tax Justice." Canadian Journal of Law & Jurisprudence 33, no. 2 (2020): 317–39. http://dx.doi.org/10.1017/cjlj.2020.8.

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The contemporary international tax regime has been increasingly criticized over the years from varied perspectives, particularly as to the unfairness it produces for developing countries. Some commentators argue it is unjust due to the lack of participation of developing countries in the policymaking process on an equal footing. Others suggest the international tax regime was designed by affluent countries to respond to self-interested goals. Some note that its current institutional design creates opportunities for tax competition and avoidance, which more seriously affect developing economies

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BASHYROVA, G. "Income Tax: Genesis of Definition and Object of Accounting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 38–46. http://dx.doi.org/10.31767/nasoa.3-2020.04.

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Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “inc

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Schmidt, Peter Koerver. "Corporate Taxation and the International Challenge." Nordic Tax Journal 2014, no. 2 (2014): 113–31. http://dx.doi.org/10.1515/ntaxj-2014-0021.

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Abstract It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been t

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19

Gelardi, Alexander M. G. "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax." ATA Journal of Legal Tax Research 7, no. 1 (2009): 76–89. http://dx.doi.org/10.2308/jltr.2009.7.1.76.

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ABSTRACT: The Heroes Earnings Assistance and Relief Tax Act of 2008 amended the anti-avoidance provisions of the Internal Revenue Code for an expatriating taxpayer. The new law requires expatriating taxpayers to report a deemed taxable sale and repurchase of assets at the time that they expatriate. This is a change from the prior law where an expatriating taxpayer could be taxed by the U.S. for ten years after expatriation. The new U.S. rules are similar to rules that have been used by Canada to tax expatriating Canadian residents. This paper sets out the new U.S. rules and compares them to th

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20

Azhar, B. A. "Tax Pilferage—Causes and Cures." Pakistan Development Review 35, no. 4II (1996): 657–67. http://dx.doi.org/10.30541/v35i4iipp.657-667.

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“Tax pilferage” is an English equivalent of the well-known Urdu phrase “Tax Chori”. The formal expression is tax evasion. To begin with, we draw a distinction between tax evasion and tax avoidance. Tax evasion is defined to include all illegal acts of omission and commission which result in tax loss to the exchequer. According to the United Kingdom Royal Commission on the Taxation of Profits and Income, the term “evasion”: “...denotes all those activities which are responsible for a person not paying the tax that the existing law charges upon his income. Ex hypothesis he is in the wrong, thoug

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柯格鐘, 柯格鐘. "房地合一稅之規避防杜條款──談所得稅法第4條之4的修正". 月旦財稅實務釋評 21, № 21 (2021): 008–17. http://dx.doi.org/10.53106/270692572021090021001.

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22

Limseti, Setiadi Alim, and Lilik Indrawati. "Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 1 (2019): 34–50. http://dx.doi.org/10.37477/bip.v10i1.44.

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Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified

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Lim, Setiadi Alim, and Lilik Indrawati. "Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 1 (2018): 34–50. http://dx.doi.org/10.37477/bip.v10i1.51.

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Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified

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24

Yoon, Bohyun, Jeong-Hwan Lee, and Jin-Hyung Cho. "The Effect of ESG Performance on Tax Avoidance—Evidence from Korea." Sustainability 13, no. 12 (2021): 6729. http://dx.doi.org/10.3390/su13126729.

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We analyzed whether a firm’s engagement in socially responsible activities, as measured by environmental, social, and corporate governance (ESG) scores, influences their tendency to avoid tax in the Korean financial market. We found a negative relationship between Korean firms’ ESG scores and tax avoidance in terms of book-tax income difference during the sample period between 2011 and 2017. This result implies that firms with good CSR performance would tend not to manipulate taxable profits, which is in line with corporate culture theory. More interestingly, this trend has become more apparen

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Khafizah, Nurul, Azwardi Azwardi, and Lukluk Fuadah. "The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang." Accounting and Finance, no. 4(90) (2020): 68–74. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-68-74.

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Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is

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

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In this paper, six papers are introduced which deal with issues in tax reform and with recent developments in taxation policies in five English-speaking countries—the United Kingdom, Ireland, the United States of America (USA), Australia, and New Zealand. It is shown that the structure of the taxation systems in these countries, in particular the dominating influence of a highly progressive personal income tax, has played a major part in inducing widespread tax avoidance and evasion, and thereby in corrupting and discrediting the tax systems of the countries in question; so that they operate p

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Xhango, Edvin. "Description of Fiscal Legislation and Changes in Years in Albania." European Journal of Economics and Business Studies 4, no. 1 (2016): 91. http://dx.doi.org/10.26417/ejes.v4i1.p91-96.

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The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourag

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Babiarz, Stefan. "Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems." Teisė 111 (May 20, 2019): 218–33. http://dx.doi.org/10.15388/teise.2019.111.13.

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[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity. Therefore, there are no serious issues concerning the assessment and/or payment of the tax. The assessment process and the amounts of the tax are taxpayer-friendly. It is worth noting solutions such as a 30% reduction in the taxable amount, no deduction of debt and charges, no complicated procedure for determining the taxable amount, respecting the double taxation avoidance principl

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Martins, António. "Tax avoidance, anti-abuse clauses and arbitration courts: a note on capital gains’ exemption." International Journal of Law and Management 59, no. 6 (2017): 804–25. http://dx.doi.org/10.1108/ijlma-05-2016-0050.

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Purpose In Portugal, between 1989 and 2010, capital gains from corporate shares were exempted, while gains from other instruments, like limited liability companies (LLC) equity stakes, were taxed. Inevitably, this non-neutral tax treatment originated a notorious tax arbitrage, consisting in the transformation of the legal status of a LLC into a corporation, the subsequent share sale and tax exemption. In tax litigation, many arbitration rulings were delivered, with widely divergent decisions. The purpose of this paper, using a blend of the legal research method and case analysis, is to discuss

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Brink, Sophia, and Leonard Willemse. "An investigation into the future of discretionary trusts in South Africa – An income tax perspective." Journal of Economic and Financial Sciences 7, no. 3 (2014): 797–818. http://dx.doi.org/10.4102/jef.v7i3.238.

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Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during 2013/2014 regarding trusts to control abuse. At this stage the proposals are vague and confusing, but it is intimated that the conduit pipe principle may be under review as the proposals state that trusts should no longer act as a flow-through vehicle, meaning that the amounts distributed to the beneficiaries will no longer retain their original id

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Martins, António. "The Portuguese intellectual property box: issues in designing investment incentives." Journal of International Trade Law and Policy 17, no. 3 (2018): 86–102. http://dx.doi.org/10.1108/jitlp-11-2017-0044.

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Purpose The purpose of this paper is to discuss tax and accounting issues related to the evolution of the intellectual property box in Portugal and present a preliminary view of its impact. In 2014, Portugal adopted an Intellectual Property (IP) box, exempting from corporate taxation half of the gross revenue obtained from selling IP rights. In 2016, the country adopted a new IP regime, in line with BEPS’ recommendations, with stricter rules for exempting income. The “modified nexus approach”, recommended by the OECD, was the cornerstone of legal changes. The research questions addressed in th

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Radu, Claudia Florina, Florin Cornel Dumiter, Lavinia Dudas, and Stefania Master Jimon. "Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 2 (2017): 1–18. http://dx.doi.org/10.1515/sues-2017-0005.

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Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of th

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Barabash, L. V. "Deviant actions of taxpayers through the prism of behavioral finance." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 98–108. http://dx.doi.org/10.31395/2415-8240-2020-97-2-98-108.

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In the modern world, taxes are the most important source of government funding. However, the efficiency of taxation directly depends on the level of tax payments and, accordingly, on the behavior of tax payers. Legislation forms a clear concept of the taxpayer and the specifics of his behavior, which is called tax culture. However, very often payers violate the designated conditions, thereby demonstrating deviant behavior. The latter should be understood to mean the individual's tendency to irrationality, which includes tax evasion that is contrary to the law. The study of the irrational behav

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Cerioni, Luca. "The “Place of Effective Management” as a Connecting Factor for Companies' Tax Residence Within the EU vs. the Freedom of Establishment: The Need for a Rethinking?" German Law Journal 13, no. 9 (2012): 1095–130. http://dx.doi.org/10.1017/s2071832200018071.

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The determination of the tax residence of companies – as a fundamental issue of (international) tax law – emerged between the end of the 19thcentury and the start of the 20thcentury. This emerged as an issue in cases where companies which were found to have their place of management, in the sense of a decision-making centre, in the United Kingdom (UK), carried out all their business activity, in terms of production and commercialization, in another country. At a time when the UK was establishing its tax system earlier than other countries, the tax courts of this country began to develop the “c

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Mightyn, Alfa, and Arifah Fibri Andriani. "ANALISIS PENERAPAN CONTROLLED FOREIGN COMPANY RULES DALAM MENGATASI BASE EROSION AND PROFIT SHIFTING DI INDONESIA." INFO ARTHA 3 (May 23, 2017): 1–14. http://dx.doi.org/10.31092/jia.v3i0.53.

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One cause for the inability to achieve the expected tax revenue target for some last years was the practice of tax avoidance. One form of tax avoidance is the utilization of Controlled Foreign Company (CFC) to defer the recognition of income from overseas over WPDN capital to be taxed in the country. This practice is also faced by many other countries in the world. The issue of the Base Erosion and Profit Shifting (BEPS) has been of concern to developed and developing countries. G20 countries cooperate with OECD to form a BEPS Project to formulate measures to address these BEPS. Indonesia as o

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Olufemi, ASAOLU Taiwo, OLABISI Jayeola, AKINBODE Sakiru Oladele, and ALEBIOSU Omolabake Naimot. "Tax Revenue and Economic Growth in Nigeria." Scholedge International Journal of Management & Development ISSN 2394-3378 5, no. 7 (2018): 72. http://dx.doi.org/10.19085/journal.sijmd050701.

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<p>The study examined the relationship between tax revenue and economic growth in Nigeria. The study adopted a descriptive and historical research design; secondary data for twenty-two years (1994 -2015) were collected from various issues of the Central Bank of Nigeria (CBN) statistical bulletin and annual reports. Tax revenue as an independent variable was measured with Value Added Tax (VAT); Petroleum Profit Tax (PPT); Company Income Tax (CIT) and Custom and Excise Duties (CED) while the dependent variable was Economic Growth (EG) proxied by the Gross Domestic Product (GDP). Analysis w

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Subagiyo, Agus, Diana Prihadini, Mainita Hidayati, Dwikora Hardjo, and Pebriana Arimbhi. "The Direction of Tax Policy in 2021 in the Context Increase Tax Revenue in the 19th COVID Recovery." Ilomata International Journal of Tax and Accounting 1, no. 4 (2020): 264–66. http://dx.doi.org/10.52728/ijtc.v1i4.151.

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The COVID-19 pandemic has changed economic and social developments and arrangements throughout the world. This pandemic requires the Government together with elements of the community to make efforts to prevent the spread of the virus and economic recovery. In the context of maintaining sustainable development in the midst of dynamic fundamental challenges, the National Budget as an instrument of fiscal policy is designed to be more productive, effective, and efficient in order to accelerate economic growth for welfare and improve the government's balance sheet. Global economic activity has be

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Suyati, Nena, and Sugiharto Sugiharto. "Pengaruh E-Filing, Kualitas Pelayanan, Audit dan Pemeriksaan Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak." Jurnal Kajian Ilmiah 21, no. 2 (2021): 243–50. http://dx.doi.org/10.31599/jki.v21i2.628.

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Abstract  To improve the quality of tax services, the government issued an e-filing policy. Also, tax audits and tax compliance fees are also strengthened in order that taxes as the main income of the state can be increased. In particular, at this time the issue of non-compliance with taxes through tax avoidance and even tax evasion is increasingly widespread. Therefore, this study aims to examine the level of tax compliance based on the above aspects. This study uses quantitative analysis. The sample was gathered on 100 taxpayers in the Bekasi Selatan KPP environment. The sample w

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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 (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

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Baratashvili, Nazi, and Zaza Pharsenadze. "Importance of double taxation to increase export potential of Georgia." Economics, ecology, socium 2, no. 4 (2018): 41–52. http://dx.doi.org/10.31520/2616-7107/2018.2.4-5.

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Introduction. According for future economic development of country and creation strong stable political framework is essential to improve international existing mechanism of avoiding double taxation. Double taxation avoidance system is an essential component of good business environment and is a key factor of stimulating investments. Agreements of Double taxation provide legal framework of releasing from double taxation. In spite of that, such exemption is foreseen by the internal law of different countries, international double taxation agreements provides contingency approach. Aim and

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degl’Innocenti, Duccio Gamannossi, and Matthew D. Rablen. "Income Tax Avoidance and Evasion." Public Finance Review 45, no. 6 (2016): 815–37. http://dx.doi.org/10.1177/1091142116676362.

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We characterize optimal individual tax evasion and avoidance when taxpayers “narrow bracket” the joint avoidance/evasion decision by exhausting all gainful methods for legal avoidance before choosing whether or not also to evade illegally. We find that (1) evasion is an increasing function of the audit probability when the latter is low enough, yet tax avoidance is always decreasing in the probability of audit; (2) an analogous finding to the so-called Yitzhaki puzzle for evasion also holds for tax avoidance—an increase in the tax rate decreases the level of avoided income and the level of avo

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Ko, Jong Kwon, Hee Jin Park, and Sung-Soo Yoon. "Income Shifting and Tax Avoidance using Tax Havens." Korean Accounting Review 45, no. 3 (2020): 137–71. http://dx.doi.org/10.24056/kar.2020.03.007.

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LONG, JAMES E., and JAMES D. GWARTNEY. "INCOME TAX AVOIDANCE: EVIDENCE FROM INDIVIDUAL TAX RETURNS." National Tax Journal 40, no. 4 (1987): 517–32. http://dx.doi.org/10.1086/ntj41788692.

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Casamatta, Georges. "Optimal income taxation with tax avoidance." Journal of Public Economic Theory 23, no. 3 (2021): 534–50. http://dx.doi.org/10.1111/jpet.12495.

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Dwitra, Weggy Oktya, Henri Agustin, and Erly Mulyani. "Pengaruh Moral Etika Pajak Penghasilan Terhadap Tax Avoidance Dengan Sosio Demografi Sebagai Variabel Moderasi." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 814–25. http://dx.doi.org/10.24036/jea.v1i2.112.

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Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) So

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Aristyatama, Hanung Adittya, and Agus Bandiyono. "Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (2021): 279. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p07.

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This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effect

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Gao, Wenjing, Yao Lu, and Xinzheng Shi. "TRADE LIBERALIZATION AND CORPORATE INCOME TAX AVOIDANCE." Economic Inquiry 57, no. 4 (2019): 1963–80. http://dx.doi.org/10.1111/ecin.12810.

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

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ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher ra

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Feldstein, Martin. "Tax Avoidance and the Deadweight Loss of the Income Tax." Review of Economics and Statistics 81, no. 4 (1999): 674–80. http://dx.doi.org/10.1162/003465399558391.

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Badertscher, Brad A., Sharon P. Katz, Sonja Olhoft Rego, and Ryan J. Wilson. "Conforming Tax Avoidance and Capital Market Pressure." Accounting Review 94, no. 6 (2019): 1–30. http://dx.doi.org/10.2308/accr-52359.

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ABSTRACT In this study, we develop a measure of corporate tax avoidance that reduces both financial and taxable income, which we refer to as “book-tax conforming” tax avoidance. We use simulation analyses, LIFO/FIFO inventory method conversions, and samples of private and public firms to validate our measure. We then investigate the prevalence of conforming tax avoidance within a sample of public firms. Results from the validation tests indicate that our measure of conforming tax avoidance successfully captures book-tax conforming transactions. Consistent with expectations, we also find that t

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