Relevant bibliographies by topics / Tax avoidance

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax avoidance'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Tax avoidance"

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Hendrianto, Samino, Nursimah Dara, and Masturo Masturo. "PENGARUH KEPEMILIKAN KONSENTRASI, KUALITAS CORPORATE GOVERNANCE DAN OTHER COMPREHENSIVE INCOME TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI." Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi 8, no. 1 (2025): 352–62. https://doi.org/10.33627/pk.v8i1.3029.

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ABSTRAK Tujuan dari penelitian ini untuk mengetahui Pengaruh Kepemilikan Konsentrasi, Kualitas Corporate Governance, dan Other Comprehensive Income terhadap Tax Avoidance dengan Profitabilitas Sebagai variabel Moderasi pada perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi penelitian ini meliputi seluruh perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 26 perusahaan. Jenis data yang digu
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Lestari, Ayu, R. Rosiyana Dewi, Ika Wahyuni, Windiyani Windiyani, and Windiyani Windiyani. "Factors-Factors Affecting Tax Avoidance." Devotion Journal of Community Service 4, no. 1 (2023): 289–304. http://dx.doi.org/10.36418/dev.v4i1.383.

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This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positi
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Nassyrova, G. А. "Gray tax avoidance schemes." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 108, no. 4 (2023): 102–11. http://dx.doi.org/10.31489/2022ec4/102-111.

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Ohlsson, Henry. "Tax avoidance." L’annuaire du Collège de France, no. 109 (March 1, 2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.

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Kopkin, Nolan. "Tax Avoidance." Journal of Sports Economics 13, no. 6 (2011): 571–602. http://dx.doi.org/10.1177/1527002511412194.

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Sulistiyowati, Rina. "Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Tax Avoidance sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Sub Sektor Garment dan Tekstil Periode 2016 – 2019)." eCo-Buss 4, no. 1 (2021): 1–9. http://dx.doi.org/10.32877/eb.v4i1.212.

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Tujuan dari kajian ini adalah guna membuktikan dampak profitabilitas dan leverage pada nilai perusahaan, dengan penghindaran pajak sebagai variabel perantara. Data sekunder digunakan sebagai sumber kajian ini dimana populasinya yaitu perusahaan manufaktur sektor industri sub sektor garmen dan tekstil yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai 2019. Prosedur dalam penentuan sample kajian dengan memakai purposive sampling, sehingga didapatkan 10 data yang tepat mengadu pada standar sample kajian. Kajian ini mempergunakan prosedur analisa persamaan structural melalui analisis
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Niu, Yunhe. "Regulatory Issues and Recommendations on Transfer Pricing Tax Avoidance by Multinational Corporations." Highlights in Business, Economics and Management 16 (August 2, 2023): 401–6. http://dx.doi.org/10.54097/hbem.v16i.10606.

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In recent years, with the continuous development of the global economy, multinational corporations allocate resources in various ways to reduce the overall tax burden of the group to achieve the business goal of profit maximization. The transfer pricing method is one of the most common international tax avoidances means used by multinational corporations. Although transfer pricing tax avoidance does not constitute an illegal act in form, in substance, it causes serious capital loss in the host country and infringes on the tax sovereignty of the host country. However, there are still many resea
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Sri, Ernawat. "Analysis of the Effect of Profitability, Company Size and Leverage on Tax Avoidance (Study on Go Public Companies in Indonesia)." International Journal of Advances in Scientific Research and Engineering (ijasre) 5, no. 10 (2019): 74–80. https://doi.org/10.31695/IJASRE.2019.33547.

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<em>This study aims to obtain evidence of the effect of profitability, company size, and leverage on tax avoidance. Research using quantitative data includes profitability proxied by Return On Assets, company size, leverage and tax avoidance which is proxied through the Cash Effective Tax Rate (CETR). Public companies in Indonesia for the period 2013-2017 as the study population while the sample in this study were public companies included in the manufacturing industry sector. Sampling using a purposive sampling method. Statistical analysis shows that there is a correlation between profitabili
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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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Andalenta, Ivan, and Kun Ismawati. "Tax Avoidance Perusahaan Perbankan." Owner 6, no. 1 (2022): 225–33. http://dx.doi.org/10.33395/owner.v6i1.627.

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There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The re
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Dissertations / Theses on the topic "Tax avoidance"

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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 paradi
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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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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
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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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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
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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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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 coun
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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<br>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 out
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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 compensati
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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 shareholder
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Rosen, Jacob (Jacob Benjamin). "Computer aided tax avoidance policy analysis." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.

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Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program, 2015.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged from student-submitted PDF version of thesis.<br>Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).<br>his thesis presents a three part methodology fo
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Lin, Jue. "Essays on Chinese corporate tax avoidance." Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/49088/.

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This thesis consists of three self-contained studies on corporate tax avoidance of Chinese firms around the 2008 Corporate Tax Reform. In Chapter 1, we describe the background of this thesis, provide a general introduction of the Tax Reform and outline the motivation of this research. Chapter 2 studies how multinationals’ decisions of foreign direct investment (FDI) into China responded to the tax reform where exemption from the dividend withholding tax was repealed and investors from various jurisdictions faced different withholding tax rates due to their existing double tax agreements (DTA)
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Marta, André Filipe Ferreira Santa. "Tax avoidance and corporate social responsibility." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17163.

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Mestrado em Finanças<br>Esta tese visa entender se existe uma conexão entre planeamento fiscal corporativo e responsabilidade social corporativa (RSC). Utilizamos uma amostra composta por 4.453 observações de 914 firmas americanas na NYSE e NASDAQ, entre 2002 e 2016. No geral, não encontramos evidências estatísticas de uma associação entre planeamento fiscal corporativa e responsabilidade social corporativa. No entanto, através de uma regressão por quantis, encontramos evidências estatísticas de uma relação entre planeamento fiscal corporativo e RSC em níveis mais altos de RSC, consistente com
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Books on the topic "Tax avoidance"

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

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

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

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De Vito, Antonio, and Francesco Grossetti. Tax Avoidance Research. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51765-5.

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Weeghel, Stef van. Tax treaties and tax avoidance: Application of anti-avoidance provisions. Sdu Uitgevers, 2010.

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

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

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

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

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Gabrielli, Alessandro. Tax Avoidance and Capital Structure. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-30980-9.

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Book chapters on the topic "Tax avoidance"

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Vlcek, William. "Tax Avoidance." In The Palgrave Handbook of Contemporary International Political Economy. 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. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-13.

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Platt, Stephen. "Tax Evasion/Avoidance." In Criminal Capital. 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. 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. 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. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-21.

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Warburton, Christopher E. S. "Tax avoidance and evasion." In Economic Analysis and Law. Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.

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Okamura, Tadao, and Takako Sakai. "Tax avoidance in Japan." In The Routledge Companion to Tax Avoidance Research. 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. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-23.

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Kang, Jia, and Liang Qiang. "Tax Evasion and Avoidance." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_707.

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Conference papers on the topic "Tax avoidance"

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Darma, Sapta, Tubagus Ismail, Rudi Zulfikar, and Tri Lestari. "Tax Avoidance towards Tax Ratio after Tax Amnesty Program." In Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.4-11-2022.2329789.

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Sonia, Sonia, and Haryo Suparmun. "Factors Influencing Tax Avoidance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). 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). 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). Atlantis Press, 2019. http://dx.doi.org/10.2991/hsmet-19.2019.59.

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Shabbir, Muhammad Khurram, Ishtiaq Ahmad, and Domicián Máté. "MONETARY POLICY, AUDIT QUALITY AND TAX AVOIDANCE: A CASE OF PAKISTAN." In 13th International Scientific Conference „Business and Management 2023“. Vilnius Gediminas Technical University, 2023. http://dx.doi.org/10.3846/bm.2023.968.

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Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR,
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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). 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). 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). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200410.022.

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Reports on the topic "Tax avoidance"

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, 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. National Bureau of Economic Research, 2000. http://dx.doi.org/10.3386/w7473.

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Miller, Helen. Corporate tax, revenues and avoidance. The IFS, 2013. http://dx.doi.org/10.1920/ps.ifs.2024.0827.

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Pope, Thomas. Tackling tax avoidance by multinationals. The IFS, 2016. http://dx.doi.org/10.1920/ps.ifs.2024.0617.

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

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

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Micó-Millán, Isabel. Inheritance Tax Avoidance Through the Family Firm. Banco de España, 2024. https://doi.org/10.53479/38438.

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This paper demonstrates that family firms act as vehicles for inheritance tax avoidance among wealthy individuals. By leveraging a major tax reform in Catalonia, which widened the tax rate differential between tax-favored and non-tax-favored assets, I study asset-shifting responses to the change in inheritance taxation. To identify causal effects, I use the universe of inheritance tax returns and a difference-in-difference design comparing wealthy descendants to other wealthy heirs who were minimally affected by the policy change. After the tax reform, wealthy descendants inherit substantially
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Feldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. National Bureau of Economic Research, 1995. http://dx.doi.org/10.3386/w5055.

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

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Adam, Stuart. Business tax, stamp duty and anti-avoidance. The IFS, 2012. http://dx.doi.org/10.1920/ps.ifs.2024.0927.

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