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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 Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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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 EmpresariaisO objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa. Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal. Pretende-se que este estudo sirva de base a futuras investigações nesta área.
The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
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Reineke, Rebecca Valeska [Verfasser]. "Essays on tax evasion and tax avoidance / Rebecca Valeska Reineke." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1195137001/34.
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Otusanya, Olatunde Julius. "An investigation of tax evasion, tax avoidance and corruption in Nigeria." Thesis, University of Essex, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511002.
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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 paradis fiscaux sont explorées. Les résultats montrent que la bonne gouvernance est un facteur important qui caractérise les paradis fiscaux. Ces territoires semblent avoir une voix internationale (poids du pays) très basse ou très élevée. En comparant avec d'autres listes de paradis fiscaux, on peut montrer que la plupart des listes existantes sont biaisées. Le troisième chapitre identifie le transfert de bénéfices des plus grandes banques européennes. A partir de 2014, les institutions financières ont commencé à divulguer leurs activités pays par pays, conformément à la directive européenne CRD TV. En utilisant un échantillon de 2013 à 2019, je trouve que les bénéfices des banques sont sensibles au taux d'imposition, ce qui suggère que les banques réduisent leur fardeau fiscal via leurs filiales. Le transfert de bénéfices est estimé en utilisant deux approches : les différences entre les taux d'imposition des pays et les différences entre la rentabilité par employé. Selon la méthode utilisée, les banques européennes arrivent à transférer environ 7 â 14% de leurs bénéfices à l'étranger en 2017. Enfin, le dernier chapitre étudie la relation entre la Responsabilité Sociétale de !'Entreprise (RSE) et son agressivité fiscale. On utilise un échantillon d'entreprises allant de 2008 à 2018 dans un cadre mondial. Les résultats suggèrent que plus une entreprise est socialement responsable, plus elle évite les impôts. Cela est également vrai pour les entreprises ayant un niveau élevé de satisfaction des employés. Les entreprises socialement responsables font également du lobbying sur les questions fiscales. Globalement, le paiement de la juste part des impôts semble être dissocié de la notion de l'entreprise responsableThis thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
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Fan, Lyu. "Certified inside directors and tax avoidance: international evidence." HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/430.
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Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save taxes. This study also supports that CIDs in complex firms and firms with bad environmental corporate social responsibility (CSR) avoid more taxes. This research extends the literature on corporate governance in general and inside directors in particular by examining whether CIDs can help firms save taxes.
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Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.
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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years within particular studies and case law. The results are presented in the form of a critical literature review where the definitions (or descriptions) for the concepts are organized into tables, in order to compare how the definitions have (or have not) been ‘improved’ over the years. Lastly, this study discusses the implications regarding whether ‘universal’ definitions can or should be developed and attributed to each of the concepts in order to clear the murkiness between our understanding of the various concepts of tax compliance, non-compliance, and their sub-categories.
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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.
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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
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Lai, Dominic. "Compliant(ish) : norm evasion and avoidance in doping, tax, and Indigenous rights." Thesis, University of British Columbia, 2016. http://hdl.handle.net/2429/59082.
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Norms literature assume that opponents of norms do not comply with its prescriptions, and will actively reject its’ logic patterns. While this may describe some patterns of norm contestation, actors that openly contest generally accepted norms may incur unbearable penalties. Other theories presume that a state may accept a norm’s logic patterns, but not comply as a result of an inability to comply. Evasion and avoidance present a different way of envisioning how actors may approach norms, compliance, and logic systems by delinking compliance and acceptance of normative logic. These concepts introduce opportunism as a key variable that also challenges presumptions about actor intentions. By examining the cases of doping in sport, tax law, and Indigenous rights, a pattern emerges where actors have been able to manipulate a norm’s compliance signals to technically comply with a norm while defeating the norm’s objectives. In turn, this allows actors to enjoy the benefits of non-compliance or partial compliance and compliance simultaneously, and escape detection by appearing to be compliant with the norm itself. These two concepts implicitly challenge the concept that compliance is a binary variable, and builds on a growing literature that suggests that the grey area between the poles of compliance and non-compliance may be more complex than expected.Arts, Faculty of
Political Science, Department of
Graduate
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Echaiz, Moreno Daniel, and Moreno Sandra Echaiz. "Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117810.
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This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation.En el presente ensayo se exponen y analizan la configuración, la regulación normativa y los supuestos de la elusión tributaria, así como su diferenciación con la evasión tributaria, la normatividad actual sobre materias vinculadas a la elusión tributaria, las controversias en relación a esta figura debidamente sustentadas, el impacto de la elusión tributaria a nivel internacional a través de la figura de los paraísos fiscales, la manera cómo nuestro país pretende combatir esta figura y, finalmente, planteamos propuestas de mejora a la normatividad anti-elusiva a fin que no se atente contra el contribuyente y exista una adecuada regulación jurídica.
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Fusitu'a, Lola Kalolaine Hua. "The evolution of construing "tax avoidance arrangement" a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business (MBus), 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/506.
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Gosai, Rakesh Datt. "The role of the Newton predication test in the tax avoidance methodology a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/785.
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Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.
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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Stock Exchanges in China from 2012 to 2017, I find that: (1) Chinese MNCs with more CRPTs are more likely to pay less taxes than those with less CRPTs. Localization of the BEPS Action Plans does not have significant impact on this behavior. (2) The effect of localization of BEPS Action Plans to constrain corporate tax avoidance is more pronounced on MNCs with relatively poor information quality in the pre-location period; (3) local government-controlled firms (LG firms) with more CRPTs engage in more tax avoidance, but localization of the BEPS Action Plans significantly constrains tax avoidance activities by these firms in the post-location period. These findings should shed light on what mechanisms could constrain MNCs’ tax avoidance, especially income shifting through CRPTs, and how it could be affected by tightening of the tax laws on tax avoidance activities and by ownership structure in a developing country setting, in particular.
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Glaser, Alexander. "Reorganização societária como forma de planejamento tributário." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/30641.
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O presente trabalho procura identificar e descrever as possibilidades da utilização de procedimentos de reorganização societária tais como fusão, cisão e incorporação como formas de planejamento tributário. As reorganizações societárias vêm sendo utilizadas freqüentemente com a finalidade de se reduzir o ônus tributário das empresas e, conseqüentemente, aumentar sua lucratividade. Primeiramente procurou-se descrever e conceituar os processos de reorganização societária, bem como seus aspectos formais e burocráticos. Na seqüência abordou-se a questão da elisão e evasão fiscal, com ênfase na Lei Complementar 104/2001. Ainda, discorreu-se brevemente sobre o planejamento tributário, suas definições, características e importância para as empresas. Após isso abordou-se a questão da interpretação econômica dos atos. E, por fim, tratou-se brevemente sobre o planejamento tributário e a reorganização societária sobre o ponto de vista ético. As principais conclusões acerca do estudo foram: a legalidade da aplicação da reestruturação societária como instrumento de planejamento tributário e a necessidade de profundo conhecimento da legislação antes da operacionalização destes processos, uma vez que é sutil a diferença entre elisão (forma lícita de planejamento tributário) e a evasão (forma ilícita de redução tributária).This study seeks to identify and describe the possibilities of the use of reorganization procedures such as merger, division and incorporation as forms of tax planning. The reorganizations have been used frequently for the purpose of reducing the tax burden of enterprises and, consequently, increase their profitability. First we tried to describe and conceptualize the processes of reorganization, as well as its formal aspects and bureaucracy. Following addressed the issue of tax evasion and avoidance, with emphasis on Complementary Law 104/2001. Still, talked briefly about tax planning, their definitions, characteristics and importance for businesses. After that addressed the issue of economic interpretation of the acts. And finally, it was briefly about tax planning and corporate restructuring on the ethical point of view. The main conclusions of the study were: the legality of the implementation of corporate restructuring as a tool of tax planning and the need for deep knowledge of the legislation before the operationalization of these processes, since the difference is subtle elision (lawful tax planning) and evasion (illegally tax reduction).
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Duarte, Daniel José da Silva. "Corporate tax avoidance followed by mergers and acquisitions." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13186.
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Mestrado em FinançasEste trabalho tem como objetivo perceber as alterações ao planeamento fiscal da empresa após uma operação de F&A. Várias características de F&A foram testadas numa amostra que abrange 707 operações Europeias. No geral, os resultados sugerem que não há evidência estatística de alterações no planeamento fiscal da empresa adquirente após uma operação de F&A. No entanto, encontrámos evidência de um maior nível de planeamento fiscal quando as operações são horizontais e quando a empresa-alvo tem resultados operacionais negativos no ano anterior à operação. Os nossos resultados sugerem uma diminuição de cerca de 3% na taxa efetiva de imposto quando a operação é horizontal e uma redução dos impostos pagos, entre 6.2% e 8.6%, se a empresa-alvo apresentou resultados operacionais negativos no ano anterior à operação. Esta redução na taxa efetiva de imposto aumenta para 9% se a operação for simultaneamente horizontal e a empresa-alvo tenha resultados operacionais negativos no ano anterior à operação. Os nossos resultados suportam a perspetiva de que motivos fiscais podem não despoletar uma operação de F&A, no entanto uma significativa poupança fiscal parece verificar-se para determinadas características das F&As.
This paper aims to understand the change in corporate tax avoidance following a M&A deal. Several M&A features were tested in a sample which covers 707 European deals. Overall, results suggest that there is no statistical evidence of changes in corporate tax avoidance following M&A deals. However, we found some evidence of higher level of corporate tax avoidance when the deal is horizontal and when the target company had operating losses the year before deal. Our results suggest a decrease in ETR of about 3% for horizontal mergers and a reduction of effective taxes paid between 6.2% and 8.6% if target had negative pre-tax income pre-deal. This reduction in ETR increases to 9% for horizontal deals, in which the target had a negative pre-tax income one-year before the deal. Our findings support the view that tax motives may not trigger M&A deals, although significant tax savings appear to occur for certain M&A characteristics.
info:eu-repo/semantics/publishedVersion
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Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.
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This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
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Than, Tut. "The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007." Click here to access this resource online, 2007. http://hdl.handle.net/10292/416.
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Weston, Tracey Lee. "A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/100.
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Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue with their "judge-made" law or whether the tax jurisdictions should be supporting a legislative route as opposed to a judicial one, in their efforts not only to combat tax avoidance but also to preserve taxpayer certainty. The question is whether the Doctrine of "Substance over Form" as applied by the judiciary is effective in combating tax avoidance, or whether a legislated general anti-avoidance provision is required. An intensive literature survey examines the changes which have occurred in the application of judicial tests from the 1930's to date and investigates the different approaches tax jurisdictions follow in order to combat tax avoidance. The effect of the introduction of anti-avoidance provisions in combating tax avoidance is evaluated by making a comparison between the United Kingdom and South Africa. [n the United Kingdom, the courts are relied on to create anti-tax avoidance rules, one of which is the Doctrine of "Substance over Form". The doctrine is very broad and identifies various applications of the doctrine, which have been developed by the courts. In South Africa, the Doctrine of "Substance over Form" has been applied in certain tax cases; however the South African Income Tax Act does include anti-tax avoidance sections aimed at specific tax avoidance schemes, as well as a general anti-tax avoidance measure enacted as section 103. The judicial tests have progressed and changed over time and the introduction of anti-avoidance legislation in the Income Tax Act has had an effect on tax planning opportunities. A distinction needs to be made between fraudulent and bona fide transactions while recognising the taxpayer's right to arrange his or her affairs in a manner which is beneficial to him or her from a tax perspective. Judicial activism and judicial legislation in the United Kingdom has created much uncertainty amongst taxpayers and as a result strongly supports the retention of a general anti-avoidance section within an Income Tax Act. A general anti-avoidance provision, following a legislative route, appears to be more consistent and effective in combating tax avoidance.
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Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.
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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.
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Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.
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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.
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Correia, Alexandre Diogo Figueira da Silva. "ESG performance, tax avoidance and external financing decisions in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20881.
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Mestrado em FinançasEste estudo pretende analisar se a evasão fiscal afeta o custo de capital das empresas na Europa, tomando em consideração o nível de ESG das empresas. Enquanto que as atividades de planeamento fiscal podem gerar um maior fluxo de caixa depois de impostos, como resultado de um menor pagamento de imposto para os governos, estas podem também levar a resultados futuros incertos e arriscados, o que pode impor vários riscos para as empresas. Particularmente, tomando em atenção a estrutura de capital das empresas, esses riscos podem afetar significativamente as decisões de financiamento por afetarem o custo de capital próprio e o custo de capital alheio. No entanto, temos também que ter em consideração um tema cada vez mais relevante relacionado com a responsabilidade e impacto social das empresas, que pode também ter um papel importante nas decisões de financiamento. Para analisar, recorremos aos ratings de ESG fornecidas pela Thomson Reuters. Testámos se os ratings de ESG podem moldar a relação entre o planeamento fiscal e o custo de capital. Os resultados sugerem que os investidores reagem positivamente a elevadas pontuações de ESG quando investem em empresas que praticam atividades de planeamento fiscal. Esse efeito é especialmente capturado pelas componentes Social e Governança. Este estudo contribui para a literatura existente sobre planeamento fiscal e custo de capital, adicionando um tem não tem sido suficientemente explorado e que pode influenciar a relação dessas duas variáveis e, particularmente, a reação dos investidores.
This paper aims to study whether tax avoidance affects company's cost of capital in Europe, taking into consideration company's level of ESG. While tax avoidance activities may generate a higher after-tax cash-flow as a result of lower cash tax payments to the governments, those outcomes can be uncertain, which could impose several risks. Specifically, looking at firm's capital structure, those risks could significantly affect the firm's financing decisions by affecting both the cost of equity and the cost of debt. However, we also need to take into consideration an increasingly topic related to firm's responsibility and social impact that may also play an important role in financing decisions. We take advantage of the ESG Scores from Thomson Reuters. We test whether ESG performance scores shape the relationship between tax avoidance and cost of capital. Results suggest that investors perceive higher levels of ESG performance positively when investing in firms that engage in tax avoidance activities. The effect is mostly captured by the Social and Governance components. The study contributes to the literature on tax avoidance and cost of capital, adding a topic that is not sufficiently explored and could influence the final relationship between those two variables and, particularly, the investors' reaction.
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Hemmerich, Aaron Karl [Verfasser], and Jost [Akademischer Betreuer] Heckemeyer. "Empirical essays on the effects of countermeasures against cross-border tax evasion and avoidance / Aaron Karl Hemmerich ; Betreuer: Jost Heckemeyer." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1198398558/34.
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Hemmerich, Aaron Karl [Verfasser], and Jost H. [Akademischer Betreuer] Heckemeyer. "Empirical essays on the effects of countermeasures against cross-border tax evasion and avoidance / Aaron Karl Hemmerich ; Betreuer: Jost Heckemeyer." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://nbn-resolving.de/urn:nbn:de:101:1-2019103101072300521075.
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Košťáková, Eliška. "Daňové úniky a transferové ceny." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206176.
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The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.
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Neto, Luís Flávio. "Teorias do abuso no planejamento tributário." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-03092012-143317/.
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O presente estudo analisa teorias do abuso no planejamento tributário. Inicialmente, busca-se definir e diferenciar planejamento tributário, planejamento tributário abusivo e evasão fiscal, partindo-se da premissa de que compete a cada Estado estabelecer, de forma peculiar, quais os critérios devem ser adotados para a identificação dessas figuras em seu ordenamento jurídico. Analisam-se os princípios constitucionais que podem ser ponderados no Brasil em relação a esse tema. Diante das teses que defendem a adoção, pelo Direito Tributário brasileiro, do abuso do direito, do abuso de formas, da fraude à lei e do propósito negocial, inclusive com fundamento nas experiências do Direito estrangeiro, analisa-se como tais teorias têm sido originalmente construídas, respectivamente, pela França, Alemanha, Espanha e Estados Unidos da América. Após a análise de cada uma dessas teorias estrangeiras, analisam-se os fundamentos da doutrina e jurisprudência favoráveis e contrários à sua aplicação no ordenamento tributário brasileiro, seja a partir de princípios jurídicos, de dispositivos do Código Tributário Nacional (em especial, art. 116, parágrafo único) ou mesmo do novo Código Civil (em especial, art. 187). Por fim, busca-se apresentar qual a norma atualmente vigente no Brasil para a tutela do planejamento tributário.This study examines theories of abuse in tax planning. Initially, it defines and differentiates tax planning, tax avoidance and tax evasion, starting from the premise that is to the State to establish, in a peculiar way, in which criteria should be adopted for the identification of these figures in its legal system. It examines the constitutional principles that can be weighted in Brazil in relation to this theme. It examines the arguments that advocate the adoption of some theories by the Brazilian tax law, as abuse of law, abuse of forms, fraus legis and business purpose test. The research considers how such theories have been originally constructed, respectively, by France, Germany, Spain and the United States of America. After analyzes of each one of these foreign theories and examines the fundamentals of doctrine and court decisions that would be favorable or unfavorable for its application in the Brazilian tax planning, either from legal principles, from National Tax Code (in particular, art. 116, single paragraph) or even from the new Civil Code (in particular, art. 187). Finally, analyses which rule is currently in force in Brazil to the tax planning issues.
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Tusubira, Festo Nyende. "Tax compliance by the small and medium-sized corporations : a case of Uganda." Thesis, University of Exeter, 2018. http://hdl.handle.net/10871/33136.
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The aim of this thesis is to understand tax compliance decisions made by corporate SMEs in Uganda. The study draws on compliance models developed in other settings and explores their applicability in the Ugandan context using mixed methods. Firstly, the study investigates the roles played by tax fairness, trust in government and the URA, and the effects of audits and sanctions in influencing compliance . Secondly, the study explores the direct and indirect roles played by social norms in terms of influencing tax compliance among SMEs . Lastly, the study assesses the effects of corruption on compliance behaviour among SMEs. Survey and semi-structured interview data were collected concurrently. A survey was used to collect data from a total of 386 corporate SME owners and managers from Kampala Capital City Authority and the central and eastern regions. In addition, interviews were conducted with 26 corporate SME owners and managers about their perceptions of corporate tax system fairness in Uganda. The results, unlike those of other studies, show that corporate SME taxpayers are willing to pay their corporate taxes once they have put their trust in the government and tax authorities, even when the tax system is unfair. Also, audit probability and sanctions might not encourage corporate SMEs to comply with corporate tax rules. However, when URA is perceived as powerful where tax officers are able to discover tax non-compliance and impose severe sanctions, SME firms could be motivated to pay taxes due to the government. Importantly, corruption within the URA and the bureaucratic system of Uganda has a negative impact on tax fairness, which triggers corporate tax evasion. Indeed, I have identified four types of corruption that appear to have different impacts on attitudes towards compliance. Also, the results show that day-to-day tax compliance decisions made by corporate SMEs have more direct influence on corporate SMEs’ tax (non)compliance behaviour than ethical values do. However, SMEs’ willingness to comply is affected by how people who are close to each taxpayer think. Overall, the thesis advances scholarship by demonstrating that the Slippery Slope Framework does not hold in Uganda and that different types of social norm impact compliance differently. Corruption is identified as an important differentiating feature when compared to studies in developed countries.
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Jousset, Damien. "L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D079/document.
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Pour lutter efficacement contre les phénomènes de fraude et d'évasion fiscales internationales favorisés par l'opacité des juridictions offshores et l'attractivité des paradis fiscaux, Je législateur a eu recours aux présomptions. Cette technique juridique a pour caractéristique de modifier la dialectique de la preuve en faveur de l'administration, qui n'est plus tenue de faire la démonstration de la fraude ou de l'évasion, mais seulement d'un ou de plusieurs faits connexes à l'infraction frauduleuse ou au fait d'optimisation fiscale abusive. En pratique, le législateur a souvent eu recours à des présomptions à la force renforcée, renversant directement le fardeau de la preuve sur le contribuable qui est d'emblée tenu d'établir la preuve d'un fait connexe exonératoire à l'infraction ou au fait abusif. Pour muscler leur efficacité, le législateur a également introduit des présomptions irréfragables, au couperet définitif. Les présomptions simples caractérisées par une clause anti-abus centrée sur l'objet ont pour particularité de faire peser sur le contribuable la charge d'une preuve qualitativement supérieure. Ces présomptions, dont l'actionnement est conditionné à la preuve d'un fait connexe par l'administration, représentent une catégorie hétérodoxe de dispositifs présomptif renforcés, obligeant le contribuable à faire un effort d'analyse sur les finalités des opérations, ce qui revient à lui faire supporter la charge de la preuve de l'absence d'abus de droit. L'emploi des présomptions se heurte essentiellement aux droits et liberté économiques communautaire et conventionnels, obligeant Je législateur à adapter les dispositifs présomptifs à ces contraintesIn order to struggle efficiently against tax avoidance and tax evasion tendencies, enhanced by offshore jurisdictions, often lacking transparency, and tax havens with their attractive conditions, the lawmaker has enabled rebuttable and conclusive presumptions to be used in suing cases. These legal tricks favour Tax administrations in winning the argument, since those are no longer required to bring compelling evidence of tax avoidance or tax evasion. It is enough to prove a fraud, an offence or an aggressive tax optimisation process with one or several connected facts. In practice, the lawmaker is often using strengthened standards on presumption to reverse the burden of proof onto the taxpayer, who therefore must provide evidence for any exemptions from responsibility regarding the alleged offence or abuse. To improve these tools efficiency, the lawmaker has also designed conclusive ( or irrebuttable) presumptions. Usual presumptions are characterised by their emphasis on anti-abuse clauses, which oblige taxpayers to bring stronger evidences in lawsuit. For Tax authorities, these are part of a legal arsenal using connected facts against the defensor who carries the burden of proof related to tax monitoring operations in the absence of abuse of rights
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Lopes, Maria de Fátima Gomes. "Uma análise qualitativa ao fenómeno da economia paralela." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/21156.
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Mestrado em Gestão de ProjetosNa gestão de projetos existe a consciência em calcular e avaliar o risco em todas as suas fases do ciclo para diminuir o erro. Perceber a existência do risco, analisá-lo e minimizá-lo são processos da gestão do risco que se encontram presente em todas as situações no dia a dia. O presente estudo tem como objetivo analisar a perceção que os contribuintes singulares comuns e de profissionais ligados a diversas áreas (com base em Vicente, 2017), residentes em Portugal, possuem acerca dos pagamentos com “dinheiro na mão”. Este trabalho é, empiricamente, constituído em duas grandes partes. A primeira parte, mais quantitativa, consistiu na obtenção de dados de um questionário ministrado por Vicente (2017) e Diogo (2018) e tendo sido testadas as diferenças de médias dentre um conjunto de dimensões (economia paralela, moral tributária e confiança institucional) para um determinado conjunto de variáveis sociodemográficas. A segunda parte, mais qualitativa, consistiu na análise de uma pergunta aberta acerca da economia paralela, utilizando o termo pagamentos com “dinheiro na mão”. Após a análise dessa questão, foi criada uma “nuvem de categorias” de modo a priorizar a opinião da amostra dos inquiridos relativamente à perceção da utilização do instrumento “dinheiro na mão”. Conclui-se que, a maioria dos inquiridos reprimem os pagamentos com “dinheiro na mão", possuem um nível de moral tributária favorável e revelam falta de confiança nas instituições governamentais, bem como não existe justiça nem equidade fiscal quando se realiza pagamentos com “dinheiro na mão” sem pagar.
In project management there is the awareness to calculate and evaluate the risk in all its phases of the cycle to decrease the error. Understanding the existence of risk, analysing it, and minimizing it are risk management processes that are present in all situations on a daily basis. The present study aims to analyse the perception that ordinary private taxpayers and professionals related to various areas (based on Vicente, 2017), residents in Portugal, have about "cash in hand" payments. This work is empirically made up of two large parts. The first part, more quantitative, consisted of obtaining data from a questionnaire administered by Vicente (2017) and Diogo (2018) and having been tested the differences of means between a set of dimensions (the shadow economy, tax morality and institutional trust) for a given set of sociodemographic variables. The second, more qualitative part, consisted of analysing an open question about the shadow economy, using the term "cash in hand" payments. After the analysis of this question, a "cloud of categories" was created to prioritize the opinion of the sample of respondents regarding the perception of the use of the instrument "cash in hand". It is concluded that most respondents repress payments with "cash in hand", have a favourable tax morale level and reveal lack of confidence in government institutions, as well as there is no justice or fiscal equity when making payments with "cash in hand" without paying.
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Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.
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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
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Oliveira, Nicole Najjar Prado de. "A fundamentação das decisões do CARF em matéria de planejamento tributário." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6936.
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Previous issue date: 2015-11-24The purpose of this study is to present the conclusion regarding the analysis of the a sample of Administrative Board of Tax Appeals CARF case laws involving tax planning, focused on the identification of the grounds of these decisions. In the first part, constitutional institutes concerning to the matter were carefully explored, with a special highlight for the lawfulness, tipicity and fiscal capacity principles. In addition, it was also subject to our review the defects of the legal transactions, since the majority of CARF decisions relies on them to disregard the acts conducted by taxpayers. From the empirical research, it was noted certain common qualities related to the sample of decisions under analysis, which revealed that transactions that imply on tax saving, structured through indirect legal acts, and performed within a short period of time and between related parties are likely significant characteristics at CARF s trials. Besides that, it called our attention the magnitude of influence that the so called business purpose has on the judgment process by CARF´s judges. The results suggest that, despite the discrepancy regarding the qualification of the illicit act (sham, fraud, abuse of rights, etc...), transactions with similar characteristics tend to have the same outcome when it comes to decision reasoning. In fact, the study supports that there is hegemony of use of the sham institute to base the disregard of acts, mostly on the grounds of lack of business purpose to justify the practice by taxpayers. At last, we critically analyzed the reasoning of such decisions based on pre-juridical criteria. We stressed our opinion that the assessment of the tax law should not depend on external factors, such as the time taken between the transactions, their parties or even the existence of such a subjective concept as business purpose, in breach of lawfulness and tipicity principles
Neste trabalho, apresentamos as conclusões da pesquisa jurisprudencial realizada junto ao Conselho Administrativo de Recursos Fiscais CARF, em casos envolvendo planejamento tributário, com o enfoque de identificar a fundamentação dessas decisões. Como ponto de partida, analisamos cuidadosamente os institutos constitucionais afetos à matéria, sendo especialmente destacados os princípios da legalidade, tipicidade e capacidade contributiva. Neste contexto, também foi objeto de estudo os vícios dos negócios jurídicos e institutos correlatos, já que a maioria das decisões do CARF os utiliza como fundamento para possibilitar a desconsideração de atos praticados pelos contribuintes. Neste contexto, da pesquisa empírica, pudemos notar a existência de certas características presentes nas decisões dos casos selecionados, que nos fizeram concluir que operações que impliquem economia de tributos, alcançadas por meio de negócios jurídicos indiretos, compostas por atos encadeados em curto espaço de tempo e realizados entre partes relacionadas são algumas das propriedades relevantes nos julgamentos da matéria pelo CARF. Além disso, nos chamou a atenção a magnitude de influência que o chamado propósito negocial tem sobre a tomada de decisão pelos julgadores do CARF. Foi possível notarmos que, a despeito de eventual discrepância com relação à tipificação do ilícito (simulação, fraude, abuso de direito e etc...), operações com características semelhantes tendem a ter suas decisões fundamentadas da mesma forma. Em realidade, o que pudemos concluir foi a hegemonia da utilização do instituto da simulação para embasar a desconsideração dos atos praticados, na maioria dos casos, sob o argumento de não haver propósito negocial apto a justificar a conduta realizada pelos contribuintes. Por fim, analisamos criticamente a fundamentação dessas decisões em critérios préjurídicos. Enfatizamos nossa opinião de que a incidência da norma jurídica tributária não deve depender de fatores externos ao Direito, tais como o tempo decorrido entre as operações, as partes que a realizaram ou até mesmo a existência ou não de conceito tão subjetivo como é o propósito negocial, sob pena de macularmos o princípio da legalidade e da tipicidade
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Rycx-Tekaya, Aude. "La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis." Thesis, Lille 2, 2012. http://www.theses.fr/2012LIL20012.
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La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une crise aux conséquences dramatiques, les gouvernements ont pris conscience de l’urgence d’une action efficace. La lutte contre ces pratiques prend une ampleur nouvelle depuis qu’elle est considérée comme un enjeu majeur. Jusqu’à présent les fraudeurs bénéficiaient d’une certaine clémence mais les scandales récents qui ont éclaté mettant en cause des paradis fiscaux, jumelés à la crise qui fait rage, leur ont fait prendre un tout autre visage. Beaucoup d’Etats qui rechignaient jusqu’alors à coopérer en matière fiscale se sont vus contraints de le faire face à la pression internationale grandissante.L’étude fait apparaître que les paradis fiscaux ne sont pas les seuls responsables de la crise. Le problème de la fraude et de l’évasion doit être pensé dans un cadre global. La théorisation des notions de fraude et d’évasion, nous permettra de comprendre les raisons des pratiques qui s’y rattachent et les conséquences qu’elles peuvent avoir. L’exemple des Emirats Arabes Unis éclairera les raisons qui font de certains territoires de véritables pôles d’attractivité pour les entreprises et les particuliers. Force sera de constater qu’elles ne sont pas seulement fiscales.Face à l’internationalisation, les Etats ne peuvent plus de nos jours réagir de manière nationale et isolée. La réponse se doit d’être internationale et concertée. Ainsi, après avoir étudié les moyens de lutte contre ces pratiques dommageables qu’utilise l’administration fiscale, nous verrons comment cette dernière tente de poursuivre cet objectif sans pour autant porter préjudice aux droits et aux garanties du contribuable. Mots clefs français : impôt, fraude, évasion fiscale, contrôle fiscal, protection du contribuable, paradis fiscaux, offshore, délocalisation, zone franche, Emirats Arabes Unis, lutte contre la fraude et l’évasion fiscaleAlthough the matter is old-dated, the Governments have focused their attentions on tax evasion and tax avoidance since the 2008 financial crisis,. Facing a major crisis with dramatic aftermaths, the governments have become aware of the urgent need of an efficient action. Considered as a major stake, the fight against these practices is now taking a new scale. Until now the tax evaders benefited from a certain leniency but the recent scandals which broke are questioning the tax havens, that are associated to the raging crisis and gave them quite a different face. Many States, which until then balk at cooperating about tax matters, were obliged to do so in front of the growing international pressure. Our study demonstrates that the tax havens are not the only responsible to the crisis. The tax evasion and tax avoidance problem must be thought in a global frame. The theorization of the notions of tax evasion and tax avoidance, will allow us to understand the reasons and the consequences of these practices. The example of the United Arab Emirates will put into light the reasons that make certain territories real attractive poles for companies and individuals. It will be noticed that these reasons aren’t fiscal only. Due to globalization, the States can’t nowadays react anymore in a national and isolated way. The answer owes to be global and broadly discussed.Thus, after having studied the tools used by the tax authority to fight against these harmful practices, we will see how the tax authority is trying to pursue its goal without being prejudicial to the rights and the guarantees of the taxpayer. Keywords : tax, tax evasion, tax avoidance, tax investigation, taxpayer protection, tax heavens, offshore, relocation, free zone, the United Arab Emirates, fight against tax evasion and tax avoidance
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Lívová, Jana. "Skutečný obsah právních úkonů v daňovém právu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199271.
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This thesis deals with the real content of legal acts and its evaluation, identification and demonstration by the tax administrator. The aim is to determine which legal institutes are used in the tax administrator's control. Also if it uses the institute of the real content of legal acts and if it uses the correct way according to analysis of Czech law. The first part sets out the legal act, the second part sets out the interpretation of legal acts. The forms of the minimalization of the tax liability is set out in the third part, the greatest emphasis is on tax avoidance and tax evasion. The last part analyzes the most important law cases where the tax administrator argued one of the institutes simulated legal act, dissimulated legal act, evasion of the law, law abuse or tax avoidance by another method.
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Olson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.
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The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
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Germano, Livia de Carli. "A elusão tributária e os limites à requalificação dos negócios jurídicos." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/.
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O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os critérios para a delimitação desta zona cinzenta existente entre a conduta contra legem (evasão) e aquela que não contraria, quer direta quer indiretamente, o ordenamento (elisão), e que corresponde à prática de atos aparentemente lícitos mas que ferem indiretamente o ordenamento. A identificação de tais critérios coloca em relevo a importância da causa dos negócios jurídicos e a noção de ilicitude atípica que qualifica os atos e negócios aparentemente lícitos porém desprovidos de causa, engendrados exclusivamente com vistas à economia de tributos. Analisa-se então como o ordenamento positivo brasileiro trata esta categoria de atos e negócios, buscando delimitar o que a administração fiscal está autorizada a fazer no combate à elusão fiscal. Em seguida, passa-se ao exame do controle da elusão fiscal realizado pela via legislativa, analisando-se os limites ao estabelecimento de regras específicas de prevenção ou de correção da elusão baseadas em ficções e presunções, as regras antielusivas constantes de convenções internacionais firmadas pelo Brasil, bem como a experiência estrangeira no estabelecimento de regras gerais antielusivas. Ao final, abordamos o conteúdo da regra geral antielusiva brasileira.This research examines the limits applicable to the reclassification of activities by the Brazilian tax authorities or the Brazilian tax legislator (i.e., ordinary law) by means of specific and general anti-avoidance rules. For this purpose, we consider tax avoidance as an autonomous concept, which consists of those transactions that appear legitimate but are indirectly against rules, and we attempt to identify the criteria for delimitation of the gray area between an activity that represents a direct violation of Law tax evasion and one which does not infringe the law, either directly or indirectly valid tax planning. The identification of such criteria emphasizes the importance of the purpose behind a legal transaction and the idea of an illegality which is not expressly defined by law applicable to those acts and transactions that, despite appearing legitimate, have no substance and are exclusively structured for the purpose of saving taxes. We then analyze how Brazilian legislation treats such activities and transactions in order to identify the limits to which tax avoidance schemes can be regulated by Brazils tax authorities. Next, we examine how Brazilian tax legislation deals with tax avoidance, and analyze the limits on the establishment of specific anti-avoidance rules based upon fictions and presumptions, of anti-avoidance rules found in double tax treaties concluded by Brazil, and general anti-avoidance rules based upon other countries practices. Finally, we address the substance of the general anti-avoidance rule under the Brazilian tax system.
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Tichá, Dominika. "Vybrané daňové aspekty medzinárodného podnikania." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193862.
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The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.
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Okuma, Alessandra de Souza. "Normas anti-elusivas domésticas e internacionais no direito tributário internacional." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8826.
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Previous issue date: 2009-10-09The purpose of this paper is the analysis of anti-avoidance rules in the Brazilian law, as well as these provided by international treaties executed by Brasil, regarding the corporate income tax. Our opinion on the extension of the general anti-avoidance provision contained in domestic law is based on the following premises: (i) the theory of autopoietic systems by Niklas Luhmann; (ii) tax principles; (iii) concepts of civil Law on fraud, simulation and abuse. It reveals that the general anti-avoidance rule provided by Brazilian law should be applied exclusively in order to disregard transactions without a legal cause or structures presenting incompatibilities between form and substance, underling a tax avoidance purpose and lacking of a business rationale. We will define the extension of specific anti-avoidance rules contained in Brazilian law, namely: special tax regime for transactions involving residents in tax haven jurisdictions; transfer pricing and CFC legislation. We will point out situations which these provisions might possibly conflict with the benefits granted by a tax treaty executed by Brazil. Each case, we should suggest criteria and legal basis for interpretation of these rules, towards resolving conflicts, considering the pacta sunt servanda principle and domestic Brazilian rules. Notwithstanding, we will analyse anti-avoidance provisions contained in the tax treaties, in view of OECD s statements regarding the improper use of the treaties amended in 2003, suggesting an interpretation in accordance with the Vienna Convention for reconciling these provisions with the domestic rules provided by the Brazilian law system
O objeto deste trabalho é a análise das normas anti-elusivas veiculadas por leis brasileiras e pelas Convenções Internacionais para evitar a dupla tributação ( CIT ), no que concerne ao imposto sobre a renda da pessoa jurídica. Partiremos da teoria dos sistemas de Luhmann, dos princípios constitucionais tributários e das normas de direito privado para construir a norma geral anti-elusiva doméstica, tal como delineada pelo art. 116, parágrafo único do CTN. Demonstraremos que a aplicação dessa norma deve considerar critérios discriminantes precisos e adequados para distinguir elisão, elusão e evasão fiscal, quais sejam: a presença da causa jurídica e a compatibilidade da estrutura negocial. Utilizaremos estas premissas para construir o conteúdo de cada norma anti-elusiva específica com efeito internacional veiculada pelas leis brasileiras, notadamente: o regime fiscal especial para uso de países de tributação favorecida; o controle de preços de transferência e o regime de transparência fiscal internacional. Apontaremos situações que hipoteticamente podem representar conflitos entre as normas anti-elusivas específicas e o regime tributário veiculado pelas CITs celebradas pelo Brasil. Para cada caso, indicaremos uma proposta hermenêutica adequada para, quando possível, conjugar esta normas domésticas, com as normas internacionais, observando o princípio pacta sunt servanda e o art. 98 do Código Tributário Nacional. Interpretaremos também as normas anti-elusivas eivadas de fonte internacional, de acordo com o método de interpretação próprio das normas internacionais previsto na Convenção de Viena e construiremos seu conteúdo de forma compatível com o sistema jurídico brasileiro
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Barretto, Junior Valter Pedrosa. "Planejamento tributário na jurisprudência do Conselho Administrativo de Recursos Fiscais: desafios de uma pesquisa empírica." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/8377.
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In this paper, we present the conclusions drawn from a research on case law conducted with the Administrative Board for Tax Appeals, through which we could identify some of the characteristics involved in tax-planning transactions that tend to be deemed either legally grounded or groundless against Tax Authorities. Thus, the existence of inconsistent transactions made in a short period of time, combined with the existence of a regular alternative way which proves more burdensome and which may lead to the same results achieved through those transactions made by taxpayers, as well as the existence of related parties, shell companies, fictitious companies, companies domiciled in tax havens, the neutralization of undesired effects, the exercise of unusual transactions and transactions that stray from the purposes of the typical legal businesses involved, are elements that, among others, tend to influence the outcome of cases. We also verified that, in addition to some inconsistencies found, transactions bearing the same characteristics tend to produce the same result as regards the legality of the transactions. However, the legal institutions applied to serve as the basis for such result (such as simulation, abuse of right, business purpose, etc.) vary greatly and present no uniformity. We have found that the institutions themselves, as they have been dealt with in the judgments, were mixed up and no longer find conceptual correspondence with the legal institutes known by scholars. The majority of judgments demonstrated a hybrid institute: a simulation resulting from the inconsistency between the form and its substance and/or resulting from the absence of business purpose. Finally, after having mentioned the characteristics and challenges of the current regulatory model for transactions involving tax planning in our legal system, we have compared the incentives furnished by the possible configurations that can be afforded to the mechanisms that regulate the conducts examined, and we concluded that an enforcement strategy prioritizing the regulation of these conducts based on threatening to adopt severe and unusual penalties is unable to fight the needs of Brazilian reality. Therefore, we understand that a model that prioritizes the capacity to detect infractions, by requiring information transparency and disclosure, and which also avails itself of responsive regulation strategies is the most suitable to serve such needs.
No presente trabalho, apresentamos as conclusões de uma pesquisa jurisprudencial que realizamos junto ao Conselho Administrativo de Recursos Fiscais, por meio da qual foi possível identificar algumas características para as operações de planejamento tributário que tendem a ser julgadas oponíveis ou não oponíveis ao Fisco. Assim, a existência de operações incongruentes entre si praticadas num curto intervalo de tempo, associada à existência de um caminho alternativo usual mais oneroso e apto a alcançar os mesmos resultados das operações realizadas pelo contribuinte, bem como a existência de partes relacionadas, sociedades aparentes, sociedades fictícias, sociedades residentes em paraísos fiscais, a neutralização de efeitos indesejáveis, a prática de operações não-usuais e que se desviam da finalidade dos negócios jurídicos típicos envolvidos são propriedades que, dentre outras, tendem a influenciar o resultado dos julgados. Verificamos, também, que, a par de algumas incoerências encontradas, as operações com as mesmas características tendem a ter o mesmo desfecho quanto à legitimidade das operações, porém os institutos utilizados para fundamentar tal resultado (como simulação, abuso de direito, propósito negocial, etc.) não mantêm uma uniformidade. Constatamos que os próprios institutos, da forma pela qual vêm sendo manejados nas decisões, foram misturados e não encontram mais correspondência conceitual com as figuras conhecidas pela doutrina. Na maioria dos julgados foi possível identificar um instituto híbrido: a simulação decorrente do descompasso entre a forma e a sua substância e/ou decorrente da ausência de propósito negocial. Por fim, após apontarmos as características e desafios do atual modelo regulatório das operações de planejamento tributário no nosso sistema jurídico, comparamos os incentivos fornecidos pelas possíveis configurações que se pode dar aos mecanismos regulatórios das condutas estudadas e concluímos que uma estratégia de 'enforcement' que prioriza a regulação destas condutas por meio da ameaça de severas e raras penalidades não consegue fazer frente às demandas da realidade brasileira. Assim, entendemos que um modelo que priorize a capacidade de detecção das infrações, através de exigências de transparência e de abertura de informações ('disclosure'), e que também se vale de estratégias de 'responsive regulation' é o mais adequado a atender a tais demandas.
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Escobar, Sebastian. "Essays on inheritance, small businesses and energy consumption." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-320724.
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Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-reporting. As a consequence, government revenues from the tax were only half of what they would have been without under-reporting. Moreover, preferences and means for under-reporting were not only prevalent among the wealthy, but also among those receiving relatively small inheritances. The study contributes to a growing literature on tax avoidance and evasion by estimating the extent of estate size under-reporting, its effect on government revenues and by showing that it was widespread in the population.Essay 2: There is an ongoing debate about whether or not inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people's planning response to the onset of terminal illness. An extension of Kopczuk’s work is that we can effectively control for responses in wealth caused by terminal illness but unrelated to tax planning. We do this by exploiting a tax reform in Sweden that removed the incentives for people to plan their estates to avoid inheritance taxation. We find some evidence of long-term terminal illness inducing responses consistent with tax planning, but that these are not widespread or efficient enough to reduce the overall tax burden in the study population. Our results, similarly to those of Kopczuk, show that people appear to postpone some decisions about their estates until shortly before death.
Essay 3: Small businesses form an essential part of all economies, making it necessary to understand the conditions under which they operate. This paper contributes to that understanding by studying how survival, income and profits of small businesses change when their owners receive inheritances. Using a difference-in-differences strategy and Swedish registry data on small businesses and estate reports, it is shown that survival rates increase with almost three percentage points when the owners receive inheritances of, on average, SEK 275,000. However, the profits of the surviving small businesses and the income of their owners do not increase, indicating that the inheritance did not increase survival by making investments possible, investments to increase profits and income, but by enabling small business owners of lower ability to subsist. The study contributes to the literature on the conditions for small businesses by providing causal evidence on the effect of increased access to capital among existing businesses. It thereby complements the rich literature on the role of capital for small business start-ups.
Essay 4: This article shows that a simple monetary incentive can dramatically reduce electric energy consumption (EEC) in the residential sector and simultaneously achieve a more desirable allocation of EEC costs. The analyses are based on data from a policy experiment conducted in 2011 and 2012 by a private housing company in about 1,800 apartments. Roughly 800 of the tenants (treatment group) were subject to a change from having unlimited EEC included in their rent to having to pay the market price for their own EEC. This change was achieved by installing EEC meters in each apartment. Tenants in the other 1,000 apartments (control group) experienced no policy change and were subject to apartment-level billing and metering during the entire study period. Using a quasiexperimental research design and daily data on EEC from 2007 to 2015, we estimate that apartment-level billing and metering permanently reduce EEC by about 25%. Moreover, we show that households reduce EEC immediately after being informed that they will be billed for EEC, the reduction is larger when the production cost is higher, and the reduction in EEC comes almost exclusively from households with very high EEC before the policy change. Finally, we show that apartment-level billing and metering are cost-effective, with a cost per reduced kilowatt hour of US$0.01, and for each invested dollar, the social value of reductions in air pollution, including CO2 emissions, is $2.
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Komárková, Renata. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223868.
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This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.
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Jiang, Chen. "L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0405.
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Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise en application d’un tel régime fiscal spécial en Chine provoque d’une part un problème de fraude et d’évasion fiscales, et d’autre part, un problème d’insécurité juridique pour les contribuables. Le droit français appartient à la même famille juridique que le droit chinois. Ses expériences sont plus faciles à être intégrées dans le droit chinois. Nous nous appuyons sur le régime fiscal spécial mis en place en droit français pour essayer de trouver des pistes de réflexions permettant d’apporter une amélioration de la situation telle qu’elle existe à l’heure actuelle en droit chinoisThe specific rules for tax-free reorganizations is introduced in China in 2009 by a notice entitled "Notice of taxation on several issues concerning the enterprise income tax treatment on enterprise reorganization". This notice transplanted the specific rules for tax-free reorganizations of American law to China. The United States is a Common Law country; however, China is a country of statutory law. Lacking interpretation of the legislator and jurisprudenc, this legal transplant can only be incomplete. The introduction of the specific rules in China raises, on the one hand, the problem of tax evasion and avoidance, and on the other hand, the problem of tax uncertainty. French law belongs to the same legal family as Chinese law, that of the statutory law, so the system of these two countries has many similarities. Its experiences are easier to integrate into the Chinese law. We rely on the specific rules for tax-free reorganizations in French law to try to find ways of improving the situation that currently exists under Chinese law
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Sennoga, Edward Batte. "Essays on Tax Evasion." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/econ_diss/18.
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Essay one develops and tests a revenue-maximizing tax structure model. This model represents one of the first attempts to evaluate and compare the responsiveness of various tax instruments to tax evasion within a tax revenue maximization framework. We use data from both the OECD and East African countries and estimation is via a seemingly unrelated regression model. The GDP share of agricultural income is used as an instrument to correct for the simultaneity between tax revenue shares and tax evasion. Our findings indicate that tax evasion increases the tax authority’s reliance on consumption taxes vis-à-vis taxes on income, suggesting that diverse tax instruments respond differently to tax evasion, and as such the choice of a revenue-maximizing tax structure is influenced by the amount of revenue lost through tax evasion. Essay two analyzes the incidence of tax evasion in both the formal and informal sectors of the economy using a computable general equilibrium model. This essay incorporates the element of uncertainty in an individual’s decision to evade so as to account for the uncertainty of returns to the tax evader. We also allow for varying degrees of competi¬tion or entry across sectors in the economy to examine how much of the tax advantage is retained by the initial evaders and how much is shifted via factor and commodity price changes. Our simulation results show that the evading households’ post-evasion welfare is only 0.68-3.40 percent higher than the post-tax welfare if it had fully complied with taxes. The simulation results further reveal that the evading household keeps 77.1-83.2 percent of this initial increase in welfare, while 16.8-22.9 percent of this initial gain is competed away as a result of increased competition and entry into the informal sector. The compliant households’ welfare increases by 58.8-101.7 percent with increased competition in the informal sector. Therefore, if we construe the changes in consumer welfare as an overall indicator of the gains and/or losses from tax evasion, then the evading household only benefits marginally and this advantage diminishes with increased entry or competition in the informal sector.
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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
anti-avoidance rules and penalties. This study focusses on the effectiveness of the use of
penalties as a measure to combat tax avoidance, firstly at a global level and then centred
on South Africa.
Main purpose of study: This study aims to provide a systematic review on the opinion of
academic literature globally regarding the effectiveness of tax penalties in combatting tax
avoidance and to make recommendations on the implementation of penalties in South
Africa.
Method: Relevant literature was identified from high quality sources and analysed according
to predetermined criteria. A brief overview of the literature was performed and findings were
presented and discussed. Conclusions regarding the effectiveness of tax penalties were
drawn and, where applicable, recommendations were made for the implementation of
penalties in South Africa. Results: The opinion in academic literature regarding the effective use of penalties to
combat tax avoidance is varied. Penalties by themselves are rarely regarded as an effective
measure to reduce tax avoidance. In this regard, various factors exist that influence the
ability of a penalty to affect real change in taxpayer behaviour and reduce unwanted tax
avoidance.
Conclusions: South Africa has implemented tax penalties, in accordance with global
norms, to combat unwanted tax avoidance. By focussing on other factors that, in
combination with tax penalties, make these tax penalties more effective, greater change in
taxpayer behaviour can be achieved. The existing penalties would therefore not need to be
changed to be more effective but additional measures should also be taken to change
taxpayer behaviour.Mini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.
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Thesis (Ph. D.)--Georgia State University, 2008.Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).
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Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.
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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensation leads to higher tax savings, it is possible that these savings will lead to lower pre-tax returns, or implicit taxes. Therefore, I also examine the association between the use of after-tax incentives and implicit taxes and find a positive association between the two. Finally, I find a significant positive relation between after-tax incentives and total CEO compensation, suggesting that CEOs who are compensated after-tax demand a premium for the additional risk they bear.
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Chyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.
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This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholders through lower tax payments. Since aggressive managers extract their personal tax savings from shareholders, non-tax agency costs potentially increase in their presence. This has implications for the association between aggressive managers and firm value. Using the framework established through the agency view of tax avoidance (Desai and Dharmapala, 2008) I find that on average the presence of aggressive managers is associated with increased firm value. However, consistent with recent research, governance is an important moderating factor whereby firm value in the presence of aggressive managers tends to increase only for relatively better-governed firms.
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Bruhn, Miriam, and Jan Loeprick. "Small Business Tax Policy, Informality, and Tax Evasion - Evidence from Georgia." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4307/1/SSRN%2Did2500783.pdf.
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Using a panel of administrative data and regression discontinuity analysis, this paper examines how the
introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal
firm creation and tax compliance. The results show that the new tax regime for micro businesses
increased the number of newly registered formal firms by 18-30 percent below the eligibility threshold
during the first year of the reform, but not in subsequent years. The analysis does not find an effect of
the new tax regime for small businesses on formal firm creation in any year. Policy makers are often
concerned about abuse risks stemming from differentiated tax treatment of micro and small businesses.
The analysis in this paper reveals reduced tax compliance in 2010 around the micro business eligibility
threshold, but does not find significant evidence of reduced compliance by Georgian firms in later years.
The results also do not show any significant evidence of strategic sorting around the regime eligibility
thresholds. (authors' abstract)Series: WU International Taxation Research Paper Series
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Turner, Sean C. "Essays on Crime and Tax Evasion." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/64.
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This dissertation consists of three essays addressing two issues related to crime and tax evasion. The first essay investigates the relationship between property and violent crime with law enforcement expenditures. The second essay examines the market structure in transition economies and the effects on firm-level tax evasion. The third essay investigates the incidence of tax evasion in a general equilibrium framework. The topics in all three essays are linked by their focus on criminal or illegal behavior. The essays also answer questions related to developing sound governmental policy and decision-making.
Chapter one attempts to identify the impact on crime of increasing law enforcement expenditures. We examine the specific channels the public has to influence crime (e.g., the level of expenditures, the number of police officers), to determine what role, if any, they may play in influencing crime rates for property crime and for violent crime. Conclusions in previous research are equivocal, and often do not adequately address the obvious simultaneity of crime and enforcement efforts. We use the Arellano-Bond system GMM estimation method to control for this simultaneity. Results from our preferred GMM estimation method show clearly that increases in law enforcement expenditures help reduce crime rates; other methodologies typically give results that are not robust.
The second chapter extends previous empirical work evaluating the determinants of tax evasion by firms in which tax evasion may be similar to a tax advantage under the law. This chapter contributes to the tax evasion literature by identifying market structures in which it may be easier to evade or where high levels of evasion take place. Results indicate that fighting corruption is still an important factor in determining the level of evasion. However, the data also suggests a long run situation in which the tax advantage of evasion has been replicated and competed away; more competitive markets have lower levels of evasion whereas monopolistic markets have higher levels of evasion. Further, tax evasion will occur in more service oriented industries.
Chapter three develops and calibrates a general equilibrium model to investigate how tax evasion affects the incidence of taxes. Previous tax incidence work has considered tax evasion; however little has been done considering the distributional impact of tax evasion. There may be cases in which individuals, other than evaders, indirectly benefit or lose from tax evasion. This work contributes to the literature by clearly linking the individual or firm decision to evade to a general equilibrium analysis of tax evasion using microeconomic foundations. Including evasion decisions in tax incidence analysis has implications for both tax policy and enforcement agency decision making, and is an important step toward understanding how evasion affects the whole economy.
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Bayer, Ralph C. "The economics of income tax evasion." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2656/.
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This thesis consists of three extended essays on the evasion of income tax. The main purpose of this thesis is to refine the existing tax evasion models in a way that makes it possible to explain empirically established stylized facts that could not be explained before. In the first part we use a standard neoclassical framework in order to analyse the impact of risk preferences on evasion behaviour. We argue that expected value maximization with some fixed and variable costs incurred during the evasion process (moral cost, cost of coverage action etc.) is an appropriate framework to explain the stylised fact that higher tax rates and a higher income lead to more tax evasion. This resolves one of the puzzles concerning tax evasion that was unsolved so far. The second part uses this finding to examine the effect of tax rates on the resources wasted during the process of tax sheltering and evasion detection. We model a declaration detection process, where both, tax inspector and taxpayer, can invest into the probability that the true income from different potential income sources is verified We show that in this contest a higher tax rate leads to more resources that are waste- fully invested in the cat and dog play between authority and taxpayer. The positive effect of rising tax rates and rising income on tax evasion is maintained. The final part of the thesis explains why the tax authority in reality audits sequentially. I.e. it audits single sources at the beginning to conduct a full-scale audit, whenever it finds evidence for irregularities. To do so, we use a simplified version of the model from part two and allow for sequential auditing as well as for different types of taxpayers. The possibility to learn something about the type of the taxpayer by auditing sequentially gives the authority a powerful tool to better target its detection effort. Sequential auditing therefore reduces the amount of non-filers and black market participants as well as the probability that somebody evades a fraction of his total income.
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Vijoen, Janel. "Lessons learnt from history : tax evasion." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60529.
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Tax evasion is not a new discovery. The concept of cheating the taxman has been around since the time of the Egyptian Pharaohs. Tax evasion and punishment methods in ancient times, specifically in Egypt, Greece and Rome, are discussed and compared to the history of the native poll tax and the evasion thereof in South African during the 18th century. The tax evasion court case of Al Capone in 1931 laid the foundation for methods such as collaboration between tax authorities and law enforcement agents to investigate charges and convict tax evaders in modern day society. The curbing of tax evasion is a hurdle which governments and policy makers struggle to overcome. This study focuses on establishing whether the rules, legislation and policies implemented by the revenue authorities, for this study, South African Revenue Service, are adequate to prevent tax evasion. Evidence from resent court cases in South Africa and interviews with economic crime offenders serving prison sentences indicated that rules, legislation and policies implemented by the South African Revenue Service, detect and combat tax evasion but do not aim to prevent tax evasion. The reason for this is that rules, legislation and policies do not address the motive for economic crimes. Therefore, it is suggested that the South African Revenue Service adopts a holistic approach towards policy design in order to prevent tax evasion.Mini Dissertation (MCom)--University of Pretoria, 2017.
Taxation
MCom
Unrestricted
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Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.
Full textAbstract:
Includes bibliographical references.'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?