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Journal articles on the topic 'Tax on profits'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Desai, Mihir A. "The Degradation of Reported Corporate Profits." Journal of Economic Perspectives 19, no. 4 (2005): 171–92. http://dx.doi.org/10.1257/089533005775196705.

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Recent corporate scandals have highlighted abuses by firms overstating profits to capital markets. In a related but less noticed vein, the reporting of profits to tax authorities has come under increased scrutiny with heightened concerns over the spread of tax avoidance activities. How could firms simultaneously be inflating profits reported to the capital markets and understating profits reported to tax authorities? The practical answer is that American firms keep two sets of financial statements: a financial statement that reports “book profits” to the capital markets and a separate financia

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Sbezhnev, Vladimir A. "Special Aspects of the Excess Profits Tax." Taxes 1 (February 29, 2024): 6–9. http://dx.doi.org/10.18572/1999-4796-2024-1-6-9.

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The article discusses the specifics and legal nature of the excess profit tax. The legal construction of the excess profit tax as a one-time direct tax is analyzed. The place of the tax on excess profits in the system of taxation of organizations is considered. Conclusions are drawn about the significance of the excess profit tax for the mobilization of financial resources. Using the example of the excess profit tax, it is shown that the tax system is developing dynamically, responding to modern challenges, and ensures the functioning of the country's financial system.

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Clausing, Kimberly A. "Profit Shifting before and after the Tax Cuts and Jobs Act." National Tax Journal 73, no. 4 (2020): 1233–66. http://dx.doi.org/10.17310/ntj.2020.4.14.

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In recent years, profit shifting by multinational companies (MNCs) has generated substantial revenue costs to the U.S. government. The Tax Cuts and Jobs Act (TCJA) changed U.S. international tax law in several important ways. This paper discusses the nature of these changes and their possible effects on profit shifting. The paper also evaluates the effects of the global intangible low-taxed income (GILTI) tax on the location of taxable profits. Once company adjustment to the legislation is complete, estimates suggest that the GILTI tax will reduce the corporate profits of U.S. multinational af

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4

Lee, Seung-Mi. "The Effect of the Corporate Life Cycle on Corporate Profit Adjustment and Tax Avoidance." Korean Association Of Computers And Accounting 21, no. 2 (2023): 57–80. http://dx.doi.org/10.32956/kaoca.2023.21.2.57.

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[Purpose]Since the business environment is different depending on the life cycle of the company, we will establish an appropriate management strategy, so the incentives for profit adjustment will vary step by step. Accordingly, the method of profit adjustment will be different depending on the corporate life cycle. [Methodology]Using Dickinson’s (2011) method, companies were classified by life cycle, discretionary accrual profit adjustment was measured through the modified Jones model, and profit adjustment through tax avoidance was measured through Desai and Dharmapala (2006). [Fi

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Beer, Sebastian, Ruud de Mooij, Shafik Hebous, Michael Keen, and Li Liu. "Exploring Residual Profit Allocation." American Economic Journal: Economic Policy 15, no. 1 (2023): 70–109. http://dx.doi.org/10.1257/pol.20200212.

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Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multinationals by allocating their “routine” profits to source countries and sharing their remaining “residual” profit across countries on some formulaic basis. This paper explores the implications, conceptual and empirical, of moving to some form of RPA. Residual profits are estimated to be substantial and concentrated in relatively few multinational enterprises. The impact on tax revenue appears beneficial for

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Ryabchenko, A. "Analysis and prospects for changes in the corporate income tax in Russia." Bulletin of Science and Practice 4, no. 7 (2018): 336–41. https://doi.org/10.5281/zenodo.1312249.

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This article examines the main changes in the profit tax in 2017 and 2018 and their consequences. The results of the redistribution of the profit tax rate between the federal and regional budgets are shown. The prospects of the development of this the tax in 2019 and 2020 are also analyzed. Possible measures are shown to ensure economic growth by improving the taxation of profits. The necessity of stimulating investment activity of enterprises with the help of profit tax is substantiated, especially at the expense of the regional component of the tax.

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Rahma Warnika, Widia, and Endang Sri Utami. "Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023." JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) 5, no. 1 (2024): 320–35. http://dx.doi.org/10.56696/jaka.v5i1.10886.

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In the decision-making process, information about profits plays an important role. The right decision often depends on the quality of the earnings information itself. Quality profits are profits that can provide an accurate indication of future porfit estimates. Consistency in earnings indicates superior earnings quality over time. In addition, differences between recorded profits in books and profits subject to tax (book tax differences) can affect profit persistance due to differences in the recognitions of incopme and costs according to accounting standards and tax regulations. Apart from t

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Singer, Samuel. "Modernizing Non-Profit Law in Canada." McGill Law Journal 68, no. 4 (2023): 407–48. http://dx.doi.org/10.26443/law.v68i4.1365.

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Non-profit corporations benefit from significant tax subsidies, but they are largely regulated by corporate statutes rather than tax law. Recent legislative reforms in Canada have sought to modernize non-profit statutes to reflect the changing non-profit sector, with a focus on increasing accountability and fairness. Yet, despite the increasingly national reach of non-profits, governance and financial transparency requirements can differ considerably between jurisdictions. This article compares non-profit rules about directors and financial review in Alberta, British Columbia, Ontario, and fed

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Villegas Aldazosa, Alvaro R. "Windfall Profits Tax on Oil and Gas: US and Latin American Approach." Intertax 37, Issue 1 (2009): 74–80. http://dx.doi.org/10.54648/taxi2009007.

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In terms of tax policy, the excess profit taxation is predominantly recognized as a wartime fiscal instrument designed to capture profits that exceed normal peacetime earnings. Nevertheless, excess profit taxation is also levied to prevent excessive profits in special circumstances other than wartime. United States in the 1980s and Bolivia and Venezuela in recent years have levied windfall profits taxes on oil and gas production. In light of the US legislative history, this article proposes three points of analysis from a tax policy perspective: first, the justification addressed to impose the

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Wilkicki, Kathryn J. Jervis. "The Effects of Not-for-Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax-Exempt Status." Journal of the American Taxation Association 23, no. 2 (2001): 50–58. http://dx.doi.org/10.2308/jata.2001.23.2.50.

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I investigate whether the hospital tax-exemption decision is a function of (1) reported profits and (2) the amount of charitable care provided. Tax practitioners from public accounting firms made decisions about whether the hospital should maintain federal and state income tax and local property tax exemptions. A between-subject design was used with cases at two dimensions: reported profits (high and low) and level of charitable care (high and low). Findings revealed that the main effects of reported profits and charitable care do not independently appear to affect respondents' perceptions abo

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Self, Heather. "The UKs New Diverted Profits Tax: Compliance with EU Law." Intertax 43, Issue 4 (2015): 333–36. http://dx.doi.org/10.54648/taxi2015028.

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In December 2014, a new UK tax was announced called Diverted Profits Tax (DPT). It is intended that this 25% tax will apply from 1 April 2015 to profits artificially diverted from the UK. In this article the author sets out how the tax will apply and considers whether the new tax is compliant with EU law and the UK's Treaty obligations. She also considers some key features of the administration of the tax which are likely to give rise to compliance burdens and legal challenges. The author also considers how the new tax fits with the Base Erosion and Profit-Shifting (BEPS) project.

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Tørsløv, Thomas, Ludvig Wier, and Gabriel Zucman. "Externalities in International Tax Enforcement: Theory and Evidence." American Economic Journal: Economic Policy 15, no. 2 (2023): 497–525. http://dx.doi.org/10.1257/pol.20200200.

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We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on transactions that shift profits to tax havens, and reducing the global tax payments of multinational companies. The predictions of our model are motivated and supported by the analysis of two new datasets: the universe of transfer price corrections conducted by the Danish tax authority, and new cross-co

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Yantiari, Ni Wayan, and Gerianta Wirawan Yasa. "Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak." E-Jurnal Akuntansi 33, no. 1 (2023): 45. http://dx.doi.org/10.24843/eja.2023.v33.i01.p04.

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This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of da

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Rosembuj, Tulio. "International Tax Arbitrage." Intertax 39, Issue 4 (2011): 158–68. http://dx.doi.org/10.54648/taxi2011019.

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The end of this decade leaves us with a scenario bare of any justification. There was not only the pursuit of certain logic for immediate profits but also the global aim to turn taxes (both local and international) into profits. Arbitrage was aimed to take advantage of differences in prices, and tax arbitrage went a step further aiming to turn the tax advantage into price. The aim was not solely to minimize the tax impact but also to add financial profits to the tax profit, which then became a source of income. The general principle against tax evasion establishes the restriction of any abusiv

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Sharov, Alexander А. "Problems of the theory and practice of excess profit tax in Russia and abroad." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 66 (2024): 88–99. http://dx.doi.org/10.17223/19988648/66/6.

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The article deals with the problems of introducing a tax on excess profits in the Russian Federation in 2023. The excess profit tax is not a novelty of Russian lawmakers. The first such tax was introduced in the UK in 1915 during the First World War. The article examines the foreign experience of introducing the tax. The world practice indicates that the tax is introduced in emergency situations. Foreign countries have repeatedly resorted to replenishing their budgets through taxes on excess profits. The article highlights the experience in Denmark and Sweden, which introduced a tax on excess

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Ramadhan, Abid. "Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 9, no. 1 (2021): 59–72. http://dx.doi.org/10.35836/jakis.v9i1.209.

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This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does n

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Lo, Agnes W. Y., Raymond M. K. Wong, and Michael Firth. "Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies." Journal of the American Taxation Association 32, no. 2 (2010): 1–26. http://dx.doi.org/10.2308/jata.2010.32.2.1.

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ABSTRACT: This study examines tax, financial reporting, and tunneling incentives on the transfer pricing decisions of Chinese-listed companies. We use the relative gross profit ratios of related- and unrelated-party transactions to measure transfer pricing strategies. We find evidence supporting the view that transfer pricing is used to (i) increase a listed firm’s profits as the corporate income tax rate decreases, (ii) increase a listed firm’s profits if its management’s compensation is determined by reference to reported profits, and (iii) decrease a listed firm’s profits as the percentage

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18

Wu, Hsiu-li, and Shang-Yung Yen. "Base Erosion and Profit Shifting Exploration of Tax Differences and Tax Economics." Journal of Business Theory and Practice 7, no. 4 (2019): p155. http://dx.doi.org/10.22158/jbtp.v7n4p155.

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Multinational companies transfer profits to countries with low tax rates via tax planning. In response to the request from G20 nations, the OECD launched a total of 15 BEPS (Base Erosion and Profit Shifting) actions, hoping to prompt the reform in tax systems in different countries. This paper conducts a case study in the examination of taxation differences created by multinational companies by leveraging various tax rates in different countries. Expert interviews are conducted to examine the adjustments and responses of tax planning and investment structures in the corporate world in the wake

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DEVEREUX, MICHAEL, and HAROLD FREEMAN. "A General Neutral Profits Tax." Fiscal Studies 12, no. 3 (1991): 1–15. http://dx.doi.org/10.1111/j.1475-5890.1991.tb00158.x.

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Jescheck, Christoph. "The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes." Intertax 45, Issue 5 (2017): 382–90. http://dx.doi.org/10.54648/taxi2017030.

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Several countries have recently either introduced or announced plans for new taxes addressing base erosion and profit shifting by multinational enterprises. These taxes include the Indian Equalization Levy, the UK Diverted Profits Tax, the announced Australian Diverted Profits Tax, the Netherlands Excessive Severance Tax as well as the Belgian Fairness Tax. Moreover, US Republicans plan to substitute the corporation tax with a (destination based) cash flow tax. It remains uncertain whether these hybrid taxes are covered by tax treaties. The uncertainty relates both to the definition of an inco

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21

Yetman, Robert J. "Tax-Motivated Expense Allocations by Nonprofit Organizations." Accounting Review 76, no. 3 (2001): 297–311. http://dx.doi.org/10.2308/accr.2001.76.3.297.

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Although nonprofit organizations are generally exempt from income taxation, they pay taxes on profits from activities unrelated to their primary exempt purpose. Congress intended this tax on unrelated business activities to prevent unfair competition with for-profit businesses and to raise revenue. In the aggregate, nonprofits report annual losses on their taxable activities of more than $1 billion on $4 billion of revenues. In contrast, they report aggregate profits of over $50 billion on their tax-exempt activities. Analysis of a database of confidential tax returns suggests that medical and

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Khalatur, Svetlana, Olena Trokhymets, and Oleksandr Karamushka. "CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS." Baltic Journal of Economic Studies 6, no. 2 (2020): 81–92. http://dx.doi.org/10.30525/2256-0742/2020-6-2-81-92.

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The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience. The subject-matter of the study is the methodological and conceptual foundations of the tax policy-making process of the EU and Ukraine. Methodology. Based on the analyzed scientific literature on tax policy formulation of countries, the methodological principles of this study provide for the joint application of a set of well-known general sc

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Noor, Syaifullah, Darmansyah Darmansyah, and Widarto Rachbini. "Analysis Of The Effect Of Corporate Social Responsibility And Corporate Governance Performance On Tax Avoidance With Profit Level As Moderation." Jurnal HARMONI: Jurnal Akuntansi dan Keuangan 3, no. 1 (2024): 19–26. http://dx.doi.org/10.32832/jharmoni.v3i1.16097.

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This study discusses the influence of the performance of Corporate Social Responsibility and Corporate Governance on tax avoidance with a profit rate as a moderator during the 2014-2018 period of companies in agricultural sector and basic industry and chemical sectors listed on the Indonesia Stock Exchange. This study seeks to confirm similar studies in the USA and Indonesia that provide inconsistent results with one another related to earnings performance as a CSR moderation against tax avoidance, namely earnings performance strengthens the influence of CSR both when earnings are high or when

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Syafina, Lala Aulia, Siti Bilqis Bahirah, and Acep Komara. "The Effect of Tax Planning, Tax Avoidance, and Earnings Management on Firm Value In Food and Beverage Companies Listed on The Indonesia Stock Exchange (IDX)." Return : Study of Management, Economic and Bussines 3, no. 6 (2024): 308–17. https://doi.org/10.57096/return.v3i6.235.

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This study aims to determine the effect of tax planning, tax avoidance, and profit management on company value in food and beverage companies. This research uses quantitative approach method. The object of research in this study is the financial statements of manufacturing companies in the Food & Beverage industry subsector for the 2019-2023 period which are still listed on the IDX in 2023. The sample of this study was 19 companies. This research data collection technique uses documentation techniques. Data processing in this study used the Eviews application version 12. The results of thi

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Ojimba, Cali, and Chinedu Ifeinwa Lilian. "Challenges Confronting the Distribution of Petroleum Product under the Petroleum Profit Tax Laws in Nigeria." NEWPORT INTERNATIONAL JOURNAL OF LAW, COMMUNICATION AND LANGUAGES 5, no. 1 (2025): 1–9. https://doi.org/10.59298/nijlcl/2025/5.1.1900.

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The aim of this paper is to examine the ownership, the legal framework as well as the basic components of the petroleum profits which components are revenue, adjust eel profits, assessable profit, chargeable profit, assessable tax and chargeable tax. In Nigeria, the petroleum industry is the bedrock of the economy and is responsible for about 90 percent of her total revenue. Her other sources of revenue include, inter alia, agriculture, solid minerals, goods and services and most importantly taxes collected from various sources including the petroleum industry. Companies and corporations in Ni

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Ahrorov, Zarif. "IMPROVEMENT OF LEGAL ASPECTS OF REGULATION INCOME TAX." Iqtisodiy taraqqiyot va tahlil 2, no. 4 (2024): 36–41. http://dx.doi.org/10.60078/2992-877x-2024-vol2-iss4-pp36-41.

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The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

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Christina, Metta Wira, and Ickhsanto Wahyudi. "Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 11 (2022): 5076–83. http://dx.doi.org/10.32670/fairvalue.v4i11.1858.

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Along with the development of the global economy, demanding tough competition in business, all companies are competing to do everything they can to face the competition. Companies that are not able to compete will slowly begin to be eliminated from the business world because they are unable to maintain their company's performance. As a profit-oriented company, of course the company will try to maximize profits in various ways. One of the company's strategies to streamline profits is to carry out tax aggressiveness, namely a strategy to reduce the tax burden so that the company obtain more opti

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Lu, Chi-Jie, Tian-Shyug Lee, Ming Gu, and Chih-Te Yang. "A Multistage Sustainable Production–Inventory Model with Carbon Emission Reduction and Price-Dependent Demand under Stackelberg Game." Applied Sciences 10, no. 14 (2020): 4878. http://dx.doi.org/10.3390/app10144878.

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This paper investigated a multistage sustainable production–inventory model for deteriorating items (i.e., raw materials and finished goods) with price-dependent demand and collaborative carbon reduction technology investment under carbon tax regulation. The model was developed by first defining the total profit of the supply chain members under carbon tax regulation and, second, considering a manufacturer (leader)–retailer (follower) Stackelberg game. The optimal equilibrium solutions that maximize the manufacturer’s and retailer’s total profits were determined through the method analysis. An

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Hong, Nguyen Thi Phuong, Nguyen Thi Ngoc Quyen, and Doan Thi Thu Thuy. "Effects of Earnings Management to Corporate Tax Avoidance." Webology 19, no. 1 (2022): 867–89. http://dx.doi.org/10.14704/web/v19i1/web19060.

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Among vital expenses of the company, that affect profits and shareholders value, is corporate income tax (CIT). And among ways to maximize market value, firm management consider to intervene firm profits to save tax costs to cause after tax return rate to go up to attract investment. The study purpose is analyzing effects from earnings management on tax avoidance level of listed firms on Vietnam stock market. By using multivariate regression analysis, the study results show us that when earnings management higher, the level of corporate income tax avoidance will be higher. One of the earnings

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Pyroha, Serhii. "Problems of legal regulation of thin capitalization in Ukraine." Problems of legality 1, no. 164 (2024): 120–34. http://dx.doi.org/10.21564/2414-990x.164.296330.

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The proliferation of multinational companies is lengthening global value chains, and the development of the digital economy is giving them even more opportunities to shift profits. Intra-group loans are often used to shift profits to a jurisdiction with low tax rates to minimize overall tax liability. In order to combat the illegal transfer of profits, most countries introduce thin capitalization rules. Ukraine joined the BEPS plan, action 4 of which summarized the best practices for regulating debt obligations to non-residents. Most countries limit the total amount of loans, interest payments

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Smolyansky, Michael. "End of an Era: The Coming Long-Run Slowdown in Corporate Profit Growth and Stock Returns." Finance and Economics Discussion Series, no. 2023-041 (June 26, 2023): 1–31. http://dx.doi.org/10.17016/feds.2023.041.

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I show that the decline in interest rates and corporate tax rates over the past three decades accounts for the majority of the period’s exceptional stock market performance. Lower interest expenses and corporate tax rates mechanically explain over 40 percent of the real growth in corporate profits from 1989 to 2019. In addition, the decline in risk-free rates alone accounts for all of the expansion in price-to-earnings multiples. I argue, however, that the boost to profits and valuations from ever-declining interest and corporate tax rates is unlikely to continue, indicating significantly lowe

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Alijon Akmal ugli, Turayev, and Normukhammadov Diyorbek. "Reframing Property Tax as Excise under Capital Mobility Conditions." International Journal on Economics, Finance and Sustainable Development 7, no. 4 (2025): 216–21. https://doi.org/10.31149/ijefsd.v7i4.5461.

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This study examines the conceptual and practical classification of excise taxes, with a particular focus on the property tax, drawing on Peter Mieszkowski’s foundational analysis of tax incidence. While excise taxes are conventionally understood as levies on specific goods or services, this research identifies a critical knowledge gap in distinguishing excise taxes from profit-based taxation, especially in the context of immobile capital. Using a dual-method approach that combines theoretical modelling with empirical data from OECD countries, the study analyses how factor mobility influences w

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Ahmeti, Dr Sc Skender, Dr Sc Muhamet Aliu, MSc Alban Elshani, and Yllka Ahmeti. "TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions." ILIRIA International Review 4, no. 1 (2016): 9. http://dx.doi.org/10.21113/iir.v4i1.50.

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This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to

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Handayani, Henni Rahayu, and Siti Mardiansyah. "PENGARUH MANAJEMEN LABA DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 4, no. 2 (2021): 311–20. http://dx.doi.org/10.37481/sjr.v4i2.282.

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Various methods are used to maintain profits, including minimizing the tax burden. For companies, tax is an expense that has a significant effect on reduced profits. So, taking concrete steps to reduce tax payments is a must. In fact, this study tries to analyze the factors that are usually carried out by companies in minimizing tax payments. For this reason, quantitative methods are used with multiple linear regression analysis. The companies used as research samples are manufactures listed on the Indonesian stock exchange, with a total of 56 data. The results confirm that the action to reduc

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Boylan, Scott J. "Who Benefits from Tax Rate Transparency? Evidence from the Laboratory." Journal of the American Taxation Association 35, no. 2 (2013): 65–83. http://dx.doi.org/10.2308/atax-50459.

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ABSTRACT This paper provides evidence on the effects of tax rate transparency on the decisions of individuals who transact in a competitive environment. In a series of experimental markets, participants were required to generate after-tax trading profit sufficiently large to generate a specific return on investment. The degree to which the relevant tax rate was transparent to participants varied across markets. The results indicate that a lack of tax rate transparency had a negative effect on profits earned in the markets. Greater transparency led to higher profits for those who had access to

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Sa’Adu, Hafsat Iyabo, and Ahmed Olatunji Isau. "Prevention of Income and Profit-Shifting to Tax Haven Countries in Nigeria." African Journal of International and Comparative Law 30, no. 4 (2022): 539–59. http://dx.doi.org/10.3366/ajicl.2022.0424.

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One of the major strategies usually employed by companies to avoid taxation in Nigeria is to shift their incomes or profits to their subsidiaries located in low or no tax countries, usually referred to as ‘tax haven countries’. This is a result of the globalisation of international trade which made it possible for companies to extend their businesses to countries other than where they are headquartered. Thus the article examines income and profit-shifting to tax haven countries, its international regulations as well as its regulations in Nigeria. The article found that Nigeria does not have an

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Busuioceanu, Steliana. "ACCOUNTING AND FISCAL IMPLICATIONS RELATED TO THE TRANSITION FROM PROFIT TAX TO MICRO-ENTERPRISE INCOME TAX." SERIES V - ECONOMIC SCIENCES 14(63), no. 1 (2021): 95–100. http://dx.doi.org/10.31926/but.es.2021.14.63.1.9.

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In the years preceding the coronavirus pandemic, the Romanian economy experienced a constant economic growth, which determined a significant increase of the companies' profitability. Still, the budget revenues from the taxation of the profits obtained by the company did not perform as expected. This was also due to the fact that there were extensive legal changes referring to the way of taxing the company's profits. In this context, we intend to analyze the situation of a trading company whose business field is construction works of residential and non-residential buildings. The company operat

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Nugroho, Wawan Cahyo, and Fitria Magdalena Suprapto. "Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia." GOVERNORS 3, no. 1 (2024): 46–53. http://dx.doi.org/10.47709/governors.v3i1.4036.

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Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multip

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Zucman, Gabriel. "Taxing across Borders: Tracking Personal Wealth and Corporate Profits." Journal of Economic Perspectives 28, no. 4 (2014): 121–48. http://dx.doi.org/10.1257/jep.28.4.121.

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This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting

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Melasari, Tanti, Suwignyo Widagdo, and Nurshadrina Kartika Sari. "PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA." JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan 4, no. 2 (2023): 75–88. http://dx.doi.org/10.31967/jakuma.v4i2.964.

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The company is responsible for managing the profits generated during a certain period to be used as a reference for the following year and used as a basis for decision making. Profit is also one of the factors to attract investors to the company's shares so that the company tries its best to present a good and proportional profit. The company's desire to maximize profits is sometimes the motivation for management to practice Earnings Management. This study aims to examine the effect of tax planning, deferred tax expense and tax avoidance on earnings management actions. The measurement of earni

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Bachas, Pierre, and Mauricio Soto. "Corporate Taxation under Weak Enforcement." American Economic Journal: Economic Policy 13, no. 4 (2021): 36–71. http://dx.doi.org/10.1257/pol.20180564.

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How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show tha

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Bilicka, Katarzyna Anna. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms." American Economic Review 109, no. 8 (2019): 2921–53. http://dx.doi.org/10.1257/aer.20180496.

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In this paper, I use confidential UK corporate tax returns data to explore whether there are systematic differences in the amount of taxable profits that multinational and domestic companies report. I find that the ratio of taxable profits to total assets reported by foreign multinational subsidiaries is one-half that of comparable domestic standalones. The majority of the difference is attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits. I document how the estimated difference is related to profit shifting and show that using acc

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Nakada, Minoru. "Environmental Tax Reform and Growth: Income Tax Cuts or Profits Tax Reduction." Environmental and Resource Economics 47, no. 4 (2010): 549–65. http://dx.doi.org/10.1007/s10640-010-9392-3.

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Dzobelova, V. B. "CURRENT ISSUES OF ACCOUNTING FOR CORPORATE INCOME TAX." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/1, no. 154 (2025): 162–69. https://doi.org/10.36871/ek.up.p.r.2025.01.01.017.

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Profit is a key economic indicator that reflects the successful financial results of the enterprise. The article describes the principles of profit management of the organization. It presents how profit is formed from core activities and non-operating and financial activities. At the first stage, the laws regulating accounting and tax accounting, income tax were considered. An analysis of the structure of income received and expenses incurred was carried out. At the next stage, the procedure for establishing taxes and profits, in particular, was considered. We considered the Regulation on acco

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Limurti, Dewi Fortuna. "Justice in the Income Tax Collection on Sale-Purchase." Fiat Justisia: Jurnal Ilmu Hukum 16, no. 1 (2022): 31–46. http://dx.doi.org/10.25041/fiatjustisia.v16no1.2271.

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Income tax for land and buildings purchase in Indonesia is regulated in Law Number 36 of 2008 regarding Income tax. This law stipulates that one of the tax object’s profits comes from land and building sale-purchase. The research would emphasise that income tax comes from other profits instead of transactions or gross prices. This research uses a normative juridical method. “Profits” has an important note in Income Tax’s calculation in the land and building sale-purchase process. Income taxes are collected by calculating the transfer value’s gross amount rather than profits. This calculation v

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Fanti, Luciano, and Domenico Buccella. "Indirect Taxation, Tax Evasion and Profits." Revista Hacienda Pública Española 242, no. 3 (2022): 91–109. http://dx.doi.org/10.7866/hpe-rpe.22.3.4.

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In a duopoly with differentiated products under price competition, this paper analyses the frms’ tax compliance behaviour in the presence of tax evasion to challenge the conventional wisdom that indirect taxes penalise profts. In contrast to the preceding literature, it is shown that indirect taxes can increase frms’ profts. The appearance of this unconventional fnding is more likely when there exists a suffcient competitive pressure in the industry and the effort for detecting evasion is not too strong.

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Glaister, Stephen. "Regulation Through Output Related Profits Tax." Journal of Industrial Economics 35, no. 3 (1987): 281. http://dx.doi.org/10.2307/2098635.

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KALECKI., M. "EXCESS PROFITS TAX AND GOVERNMENT CONTRACTS." Bulletin of the Oxford University Institute of Economics & Statistics 4, no. 2 (2009): 40–43. http://dx.doi.org/10.1111/j.1468-0084.1942.mp4002002.x.

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Ilmiyono, Agung Fajar, Yohanes Indrayono, Hurriyaturrohman -, and Sharah Salsabila. "BOOKTAXDIFFERENCESINLARGETRADINGSUB-SECTORCOMPANIES." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 1 (2020): 23. http://dx.doi.org/10.32832/neraca.v15i1.3331.

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Taxes play a very important role as a source of state revenue. The existence of corporate obligations as corporate taxpayers results in the implementation of bookkeeping compiled based on General Provisions and Tax Procedures. The purpose of this study is (1) To explain the application of PSAK 46 regarding income tax accounting in large trading subsector companies listed on the Indonesia Stock Exchange. (2) To explain the application of the income tax laws to large trading subsector companies listed on the Indonesia Stock Exchange. (3) To explain the differences between commercial profits and

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Greil, Stefan. "The Dealing at Arms Length Fallacy: A Way Forward to a Formula-Based Transactional Profit Split?" Intertax 45, Issue 10 (2017): 624–30. http://dx.doi.org/10.54648/taxi2017053.

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The dealing at arm’s length principle (ALP) should ensure the allocation of profits to be aligned with the economic activity that produced the profits. On the one hand, it is, however, a fallacy to compare the conditions in a controlled transaction with the conditions that would have been agreed upon between independent enterprises. On the other hand, there is no economic consistent theory within the ALP to align value creation properly and unambiguous to companies of a multinational group. Instead, the ALP creates possibilities for international tax planning, risks of double taxation, a poten

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