Relevant bibliographies by topics / Tax planning

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

Academic literature on the topic 'Tax planning'

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

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Journal articles on the topic "Tax planning"

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Ignatova, Katerina, and Christopher J. Steeves. "Corporate Tax Planning: ESG and Corporate Tax Planning." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (2023): 321–33. http://dx.doi.org/10.32721/ctj.2023.71.1.ctp.

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Environmental, social, and governance (ESG) is a framework for considering certain risks and opportunities applicable to a company. Investors, and increasingly regulators, are requiring disclosure of certain ESG-related metrics and data. Some of these data reflect the externalities that a company creates with respect to the environment and to society. Investors, and potentially regulators and governments, can use these data to evaluate the company and price negative externalities. Being prepared and proactive will allow a company to develop a tax strategy that is consistent with its larger ESG
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Boldycheva, A. G., and A. Yu Klonitskaya. "Tax Risks and Tax Planning." Russian Engineering Research 42, no. 9 (2022): 954–57. http://dx.doi.org/10.3103/s1068798x22090064.

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Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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x, Sumarlin, and Tio Carlos Antonius Purba. "Tax Consultant Role Tax Planning in Taxpayer Compliance Effort." International Journal of Science and Research (IJSR) 11, no. 1 (2022): 1512–16. http://dx.doi.org/10.21275/sr22128065008.

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Peilu, Zhang. "Tax Planning in Fundraising Activities." International Journal of Trade, Economics and Finance 10, no. 2 (2019): 48–51. http://dx.doi.org/10.18178/ijtef.2019.10.2.636.

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Rosensweig, Michael, and Rande Lazar. "Tax Planning Strategies: Estate Planning." Otolaryngology–Head and Neck Surgery 112, no. 5 (1995): P94—P95. http://dx.doi.org/10.1016/s0194-5998(05)80224-4.

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Nepochatenko, O. O., P. K. Bechko, V. P. Bechko, and S. A. Ptashnyk. "Aggressive tax planning." Collected Works of Uman National University of Horticulture 2, no. 98 (2021): 57–68. http://dx.doi.org/10.31395/2415-8240-2021-98-2-57-68.

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The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations. The article highlights the results of the work of the 10th OECD Working Group on Aggressive Tax Planning and the OECD Forum on Tax Administration. Generalized issues regarding the inconsistency of the tax base, which allows taxpayers to minimize and evade their payment. Methodolog
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Erixson, Oscar, and Sebastian Escobar. "Deathbed tax planning." Journal of Public Economics 185 (May 2020): 104170. http://dx.doi.org/10.1016/j.jpubeco.2020.104170.

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Bohušová, Hana, Patrik Svoboda, and Lucie Semerádová. "Deferred tax for tax planning in the Czech agricultural companies." Agricultural Economics (Zemědělská ekonomika) 65, No. 8 (2019): 349–58. http://dx.doi.org/10.17221/312/2018-agricecon.

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The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011–2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identifie
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Ahn, Yong-Ju, and Hyung-Kook Kim. "The Effect of Aggressive Tax Planning and Compliance Tax Planning on the Tax Avoidance." Journal of Industrial Economics and Business 31, no. 1 (2018): 233–52. http://dx.doi.org/10.22558/jieb.2018.02.31.1.233.

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Dissertations / Theses on the topic "Tax planning"

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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income
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Amberger, Harald, Eva Eberhartinger, and Helmut Kasper. "Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/4897/1/SSRN%2Did2727680.pdf.

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Recent empirical findings suggest that firms might not always engage in economically optimal tax planning. We conduct a series of four laboratory experiments with 223 students and 62 tax professionals to examine whether decision biases offer a behavioral explanation for tax outcomes. We find that individuals overestimate the importance of tax rates relative to the tax base when facing time pressure in tax-planning decisions. This systematic decision bias results in suboptimal choices. In line with the theory of rational inattention, we observe that increasing tax-burden differences between two
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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.

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Includes bibliographical references.<br>'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?
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Fatouros, Dimitrios Michael. "Mathematical modelling for international tax planning." Thesis, Imperial College London, 1998. http://hdl.handle.net/10044/1/7954.

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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This
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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of tech
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Schwäbe, Alexander Norbert [Verfasser]. "Essays on corporate tax planning / Alexander Norbert Schwäbe." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2018. http://d-nb.info/1176105140/34.

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Evers, Lisa Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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Evers, Lisa [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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Abdul, Wahab Nor Shaipah. "Tax planning and corporate governance : effects on shareholders' valuation." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/162801/.

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Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general social issues. In the U.K., tax avoidance, as estimated by Her Majesty’s Revenue and Customs’ anti-avoidance group, leads to several billion pounds of lost revenue each year. Consequently, the authorities implement tax investigation through risk classification assessments. The prospect of an adverse assessment may influence company directors when making tax planning decisions and similar risk concerns may influence shareholders in valuing ta
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Books on the topic "Tax planning"

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Short, Sue. Tax planning. Certified Accountants Educational Projects, 1994.

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Mathieson, A. Tax planning. Certified Accountants Educational Projects, 1993.

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Mathieson, A. Tax planning. 2nd ed. Certified Accountants Educational Projects, 1994.

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Pace University Tax Institute Tax Planning Seminar (1987 Pace University). Tax planning under tax reform. Lubin School of Business Administration, Dept. of Taxation, Pace University, 1988.

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Clarke, Giles. Offshore tax planning. Butterworths, 1997.

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Sherring, Tony. Inheritance tax planning. Institute of Chartered Accountants in England and Wales, 1987.

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Clarke, Giles. Offshore tax planning. LexisNexis UK, 2003.

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Clarke, Giles. Offshore tax planning. 3rd ed. Butterworths, 1994.

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Giles, Clarke, ed. Offshore tax planning. Butterworth, 1986.

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Grange, E. Vance (Edward Vance), 1946- author and Dalton Michael A. author, eds. Income tax planning. 6th ed. ME, 2013.

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Book chapters on the topic "Tax planning"

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Agell, Jonas, Peter Englund, and Jan Södersten. "Tax Planning." In Incentives and Redistribution in the Welfare State. Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-0-333-99485-6_2.

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Endres, Dieter, Clemens Fuest, and Christoph Spengel. "Tax Planning Strategies." In Company Taxation in the Asia-Pacific Region, India, and Russia. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-12217-0_5.

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Rojeck, Richard P. "Income Tax Planning." In Wealth. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-24497-2_8.

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Rojeck, Richard P. "Income Tax Planning." In Wealth. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-73054-2_11.

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Rojeck, Richard P. "Estate Tax Planning." In Wealth. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-73054-2_4.

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Schanz, Deborah, and Sebastian Schanz. "Introduction to Tax Planning." In Business Taxation and Financial Decisions. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-03284-4_1.

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Schreiber, Ulrich. "International Corporate Tax Planning." In International Company Taxation. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-36306-1_3.

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Bodrova, Tatyana V., Elvira N. Borisova, Elena V. Zubareva, Elena V. Ivanova, and Natalia B. Morozova. "Countering Aggressive Tax Planning." In Advances in Science, Technology & Innovation. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-29364-1_21.

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Sarmento, Joaquim Miranda. "Tax Planning and Management." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_8.

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Sharma, R. C., and Sulabh Sharma. "Tax Planning and the Income Tax Act, 1961." In Compensation and Reward Management. Routledge India, 2024. http://dx.doi.org/10.4324/9781032626123-11.

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Conference papers on the topic "Tax planning"

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Scott, Eric O., Anmol Srivastava, Abby Pusateri, Andy Taylor, Karen Jones, and Hahnemann Ortiz. "Realistic Tax Planning with Evolutionary Algorithms." In 2024 IEEE Congress on Evolutionary Computation (CEC). IEEE, 2024. http://dx.doi.org/10.1109/cec60901.2024.10612201.

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Panich, Supawich, Pratchayapong Yasri, and Chalita Toopsuwan. "Development of Game-Based Learning on Personal Income Tax Literacy and Mathematical Decision Making for Strategic Tax Planning." In 2024 9th International STEM Education Conference (iSTEM-Ed). IEEE, 2024. http://dx.doi.org/10.1109/istem-ed62750.2024.10663196.

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Yu, Yue, and Xinwei Shen. "A Generation and Transmission Expansion Planning Method Considering Carbon Quotas and Tax." In 2024 IEEE 8th Conference on Energy Internet and Energy System Integration (EI2). IEEE, 2024. https://doi.org/10.1109/ei264398.2024.10990430.

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Noor, Rohaya Md, Nur Syazwani M. Fadzillah, and Nor'Azam Mastuki. "Tax planning and corporate effective tax rates." In 2010 International Conference on Science and Social Research (CSSR). IEEE, 2010. http://dx.doi.org/10.1109/cssr.2010.5773726.

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Apandi, R. Nelly Nur. "The Phenomenon of Tax Planning in Indonesia: Effect of aggressive tax planning and audit quality on tax shelter." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.56.

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Zhang, Ru. "Enterprise Social Responsibility and Tax Planning." In 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5661450.

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Jirásková, Simona, and Tereza Miková. "Earnings management focused on tax planning." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.12.

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Min Li. "Smes in China under the new tax law tax planning application." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011159.

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Santoso, Muhammad Rifky, Azhar Maksum, Rina Br Bukit, and Ramli. "Shareholders, Tax Amnesty and Tax Planning for Manufacture Industry in Indonesia." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009200701620169.

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Panibra Flores, Oscar, Ever Alexander Merino Zavala, and Yahir Alberto Urbina Acaro. "Tax planning and compliance with tax obligations. A case study, Peru." In 21st LACCEI International Multi-Conference for Engineering, Education and Technology (LACCEI 2023): “Leadership in Education and Innovation in Engineering in the Framework of Global Transformations: Integration and Alliances for Integral Development”. Latin American and Caribbean Consortium of Engineering Institutions, 2023. http://dx.doi.org/10.18687/laccei2023.1.1.857.

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Reports on the topic "Tax planning"

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Kopczuk, Wojciech. Bequest and Tax Planning: Evidence From Estate Tax Returns. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12701.

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Barrios, John, and John Gallemore. Tax Planning Knowledge Diffusion via the Labor Market. National Bureau of Economic Research, 2021. http://dx.doi.org/10.3386/w28775.

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Maydew, Edward, and Douglas Shackelford. The Changing Role of Auditors in Corporate Tax Planning. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11504.

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Bustos, Sebastián, Dina Pomeranz, Juan Carlos Suárez Serrato, José Vila-Belda, and Gabriel Zucman. The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile. National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30114.

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Bustos, Sebastián, Dina Pomeranz, Juan Carlos Suárez Serrato, José Vila-Belda, and Gabriel Zucman. The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile. National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30114.

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Borek, T. Christopher, Angelo Frattarelli, and Oliver Hart. Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19081.

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Johnson, Paul. Labour is planning the most radical tax and spending reforms in over 70 years. The IFS, 2018. http://dx.doi.org/10.1920/co.ifs.2024.0676.

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Adesegun, Adepeju Omotoyosi, and Eva María Sánchez Sánchez. THE FOOTPRINT OF ARTIFICIAL INTELLIGENCE AND ITS REPERCUSSION ON INTERNATIONAL TAX. Fundación Avanza, 2023. http://dx.doi.org/10.60096/fundacionavanza/1452022.

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Shmakova, Marina V. TO THE QUESTION OF THE NEED FOR ACCOUNTING THE SPECIFICITY OF TAX LEGISLATION AND THE FEATURES OF THE ORGANIZATION'S STADIAL DEVELOPMENT IN TAX PLANNING. Fund Economy, 2018. http://dx.doi.org/10.12731/financialeconomy-2018-8-528-531.

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Orfield, Myron, and Will Stancil. Magnet schools and metropolitan civil rights planning: A strategy to revitalize and stabilize distressed communities. Learning Policy Institute, 2022. http://dx.doi.org/10.54300/197.312.

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This report presents a policy proposal for a new, federally coordinated approach to magnet school development, conducted under the framework of the Fair Housing Act’s mandate to affirmatively further fair housing. This proposal envisions an interagency effort conducted by both the U.S. Department of Housing and Urban Development and the U.S. Department of Education, and potentially incorporating programs managed by other federal agencies, such as the Internal Revenue Service’s Low-Income Housing Tax Credit. This report offers an opportunity to improve and refine several legal and policy tools
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