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Journal articles on the topic 'Tax planning'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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1

Ignatova, Katerina, and Christopher J. Steeves. "Corporate Tax Planning: ESG and Corporate Tax Planning." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (April 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 goals. Globally, there is an increasing obligation for companies to publish a tax strategy, as well as to disclose uncertain tax positions and aggressive tax planning to the tax authorities and the public. This trend is also making its way into Canada, albeit at a slower pace. As the Canadian government and investors move toward pricing negative externalities using ESG metrics, it is crucial that Canadian companies start to consider the role of ESG with regard to tax planning, if they have not done so already. Canadian companies should also consider how their tax strategy will be perceived by the company's stakeholders, including the public, clients, and employees.

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2

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

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3

Boldycheva, A. G., and A. Yu Klonitskaya. "Tax Risks and Tax Planning." Russian Engineering Research 42, no. 9 (September 2022): 954–57. http://dx.doi.org/10.3103/s1068798x22090064.

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4

Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (May 1, 2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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5

Bohušová, Hana, Patrik Svoboda, and Lucie Semerádová. "Deferred tax for tax planning in the Czech agricultural companies." Agricultural Economics (Zemědělská ekonomika) 65, No. 8 (August 26, 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 identified as a material category and has to be reported. We found that the most common title for deferred tax reporting is the difference between the tax base and the carrying amount of long-term assets. The comparison of return on assets and adjusted return on assets reflecting the elimination of the deferred taxes effect reveals that the effect of deferred tax reporting is not so high in the large agricultural holdings in the Czech Republic.

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

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7

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 (June 20, 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. Methodological and theoretical foundations of the study are economic theory, scientific developments of foreign and domestic scientists on the problems of aggressive tax planning. The following research methods were used in the research process: abstract –logical, comparison, monographic and scientific generalization. Studies show that aggressive tax planning as a relatively new category still requires painstaking improvements from those international structures that have sponsored it. Note that the OECD has proposed two somewhat vague definitions of aggressive tax planning that have already been criticized by experts. Thus, according to one definition, it is planning that includes a tax position that is rational, but leads to a result that is unpredictable for the tax authorities, given its inconsistency with the purpose of the law. The experience of foreign countries in identifying and regulating aggressive tax planning should be adapted to domestic realities and reflected in the tax system at the legislative level, which will help improve tax administration, support big business, solve investment, innovation and social problems. The results of the study show that the management of any socially important process requires the ability to constantly maneuver in a large number of changes and new opportunities. The OECD's experience shows that responding to new taxpayer schemes for aggressive tax planning is a challenge. With the enactment of legislation to counter aggressive planning to eliminate them from tax practice, taxpayers are finding new, more sophisticated methods, using them to minimize tax liabilities. This struggle between the two subjects of tax relations will continue as long as the states function mainly through taxes and other obligatory payments.

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8

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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9

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 (February 28, 2018): 233–52. http://dx.doi.org/10.22558/jieb.2018.02.31.1.233.

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10

Pangestuti, Dinik Fitri Rahajeng, Nisrina Sari, and Ambar Lestari. "TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 4, no. 1 (July 27, 2020): 1–24. http://dx.doi.org/10.52490/jeskape.v4i1.627.

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Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI) Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)

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11

Andrianova, Natalia. "Low-Tax Jurisdictions in International Tax Planning." Russian Law Journal 9, no. 3 (September 29, 2021): 137–62. http://dx.doi.org/10.17589/2309-8678-2021-9-3-137-162.

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Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a “low-tax jurisdiction”, in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research carried out on the national legislation of low-tax jurisdictions, the main company types which meet the special legal formulae that can be incorporated into low-tax jurisdictions have been analyzed. In order to highlight similar characteristics and to simplify the analysis of the national legislation of low-tax jurisdictions so that general recommendations covering the nature of measures which can be used to counter illegal tax avoidance, tax evasion, money laundering and other illegal financial machinations, different classifications of low-tax jurisdictions have been analyzed. The unfair and perhaps even illegal use of low-tax jurisdictions often leads to violations of core tax principles which may have an impact on the overall size of budget revenues available to high-tax countries. Therefore, deoffshorization measures are being proposed at the international level. Currently the main global trend has been to increase the transparency of tax information and of financial transactions which are carried out by international exchanges. This is supported by the strengthening and expansion of cooperation between tax authorities which serves to counter the abuse of provisions in international tax treaties on the avoidance of double taxation.

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12

Moina, Anto. "Tax Planning On Value Added Tax (VAT)." International Journal of Scientific and Research Publications (IJSRP) 11, no. 6 (April 12, 2021): 306–7. http://dx.doi.org/10.29322/ijsrp.11.06.2021.p11440.

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13

Mgammal, Mahfoudh Hussein. "Corporate tax planning and corporate tax disclosure." Meditari Accountancy Research 28, no. 2 (October 18, 2019): 327–64. http://dx.doi.org/10.1108/medar-11-2018-0390.

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Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses. Design/methodology/approach A firm-level panel data set is used to analyse 286 non-financial listed companies on Bursa Malaysia that spans the period 2010-2012. Multivariate statistical analyses were run on the sample data. The empirical understanding of TD depends on public sources of data in the financial statement, characterized in the aggregated note of tax expenses. Fitting with Malaysian environment, the authors measured TD using modified ETR reconciling items. Findings Results show that TP, exhibit a robust positive influence on TD. This suggests that TP is related to lower corporate TD. In addition, companies with high TP attempt to mitigate the disclosure problem by increasing various TD. The authors further find significant positive impact between each of firm size and industry dummy, on TD. This means that company-specific characteristics are significant factors affecting corporate TD. Research limitations/implications This study contributes to the literature on the effect of TP on TD. It depends on both the signalling theory and the Scholes–Wolfson framework, which are the main theories concerned with TP and TD. Therefore, from a theoretical side, the authors add to the current theories by verifying that users are the party influenced whether positively or negatively, by the extent of TD or the extent of TP activities through Malaysian organizations. Practical implications The evidence found in this paper has important policy and practical implications for the authorities, researchers, decision makers and company managers. The findings can provide them some relevant insights on the importance of TP actions from companies’ perspective and contribute to the discussion of who verifies and deduces from TD directed by companies. Originality/value This paper originality is regarded as the first attempt to examine the impact of TP on TD in a developing country such as Malaysia. Malaysian setting is an interesting one to examine because Malaysia could be similar to other countries in Southeast Asia. Results contribute significant insights to the discussion about TD regarding, which parties are responsible for the verification of TD by firms, and which parties benefit from this disclosure. Findings suggest that companies face a trade-off between tax benefits and TD when selecting the type of their TP.

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14

Sainsbury, Tristram, and Robert Breunig. "Tax planning in Australia’s income tax system." Agenda - A Journal of Policy Analysis and Reform 27, no. 1 (December 22, 2020): 59–83. http://dx.doi.org/10.22459/ag.27.01.2020.03.

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15

Ross, Justin M., and Neal D. Buckwalter. "Strategic Tax Planning for State Tax Amnesties." Public Finance Review 41, no. 3 (November 21, 2012): 275–301. http://dx.doi.org/10.1177/1091142112461687.

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16

Zagorodniy, A., and V. Olikhovskyi. "Concept of Tax Planning at the Enterprise." Economics, Entrepreneurship, Management 4, no. 1 (2017): 15–24. http://dx.doi.org/10.23939/eem2017.01.015.

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17

Yuan, Manxia, and Xi Xu. "Reviews of Tax Planning." Open Journal of Social Sciences 03, no. 11 (2015): 134–37. http://dx.doi.org/10.4236/jss.2015.311017.

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18

Levy, William R. "Estate and Tax Planning." AIMR Conference Proceedings 1999, no. 2 (August 1999): 82–91. http://dx.doi.org/10.2469/cp.v1999.n2.11.

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19

Burge, Marianne. "Foreign tax credit planning." Intertax 16, Issue 2 (February 1, 1988): 49–58. http://dx.doi.org/10.54648/taxi1988011.

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20

TAIROVA, Svetlana S. "Non-tax revenue planning." Finance and Credit 28, no. 3 (March 30, 2022): 528–56. http://dx.doi.org/10.24891/fc.28.3.528.

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Subject. The article considers the planning of non-tax revenue collection. Objectives. The aim is to reveal reasons that affect the quality of non-tax revenue planning, identify risks in the planning. Methods. I employ methods of analysis, synthesis, collaboration, concretization, and comparison. Results. The comprehensive analysis of the system for planning the collection of non-tax revenues unveiled the need to amend the existing regulations used by government authorities to forecast non-tax revenues. The paper proves that implementation of methodological recommendations for budget revenues forecasting failed to improve the quality of non-tax revenues forecasting; reveals incorrect calculation of quality indicator of revenue planning that is used to control the quality of financial management. The paper also identifies the elements of risk management in the planning of non-tax revenues collection. Conclusions. The elimination of identified causes will enable the government authorities and chief revenue administrators to improve the quality of non-tax revenue planning.

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21

Beckett, P. R., and G. A. C. Jones. "New Age Tax Planning." Trusts & Trustees 2, no. 9 (September 1, 1996): 8–10. http://dx.doi.org/10.1093/tandt/2.9.8.

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22

MELNYK, Viktor, and Tetiana KOSCHUK. "Improving tax transparency for counteracting aggressive tax planning." Fìnansi Ukraïni 2017, no. 262 (September 23, 2017): 75–86. http://dx.doi.org/10.33763/finukr2017.09.075.

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23

Feller, Anna, and Deborah Schanz. "The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense." Contemporary Accounting Research 34, no. 1 (December 25, 2016): 494–524. http://dx.doi.org/10.1111/1911-3846.12278.

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24

Brodersen, Christian, and Tino Duttiné. "Improvements in German Tax Law for Tax Planning and Tax Transactions." Intertax 38, Issue 5 (May 1, 2010): 306–11. http://dx.doi.org/10.54648/taxi2010033.

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The German Corporate Tax Reform 2008 was strongly criticized for its accelerating effect on the financial downturn of the German economy. The provisions introduced under the interest barrier and the limitations in using loss carry-forwards often-forced businesses to pay taxes when in fact no profits were earned. The new coalition took it as one of its first missions to introduce relief from these detrimental effects of the 2008 reform. As a result, the interest barrier was eased in its impact on smaller businesses and restructuring privileges were introduced to limit the tax detriments for economically necessary measures to battle the changing macroeconomic environment.

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25

James Kimea, Alfred, and Msizi Mkhize. "A longitudinal analysis of tax planning schemes of firms in East Africa." Investment Management and Financial Innovations 18, no. 3 (September 6, 2021): 194–203. http://dx.doi.org/10.21511/imfi.18(3).2021.18.

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Taxes play a significant role in the social and economic development of counties. On the other hand, taxes represent a significant cost to firms; hence they devise legal ways to reduce their taxes through tax planning. In East Africa, the statutory tax rate of firms averages 30%, which is considered a major burden to the firms. As a result, this study aims to longitudinally examine the tax planning practices of listed firms in East Africa countries (EACs). The study used twelve-year annual reports of ninety-one firms from EACs. Both cash effective tax rate (CEFR) and accounting effective tax rate were employed as tax planning measures. Descriptive statistics together with Wilcoxon signed-ranked test were used to analyze the results. The study demonstrates the existence of corporate tax planning by the listed firms in EACs. The average CETR of the firms was 17% as opposed to the statutory tax rate of 30%, demonstrating that the firms actively engage in tax planning activities. The evidence further demonstrated a gradual decrease in the tax planning activities of the firms over the past twelve years. The study further found out that the rates of decline in the firms’ tax planning were statistically insignificant. Despite the decrease in the firms’ tax planning, the tax authorities in EACs should enforce tax laws to eliminate the tax planning problem.

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Noor, Rohaya Md, Nur Syazwani M. Fadzillah, and Nor’Azam Mastuki. "Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies." International Journal of Trade, Economics and Finance 1, no. 2 (2010): 189–93. http://dx.doi.org/10.7763/ijtef.2010.v1.34.

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27

Nuryati, Tutty, David Pangaribuan, and Defiani Nindasari. "Tax Planning for Article 21 Income." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (September 30, 2022): 668–80. http://dx.doi.org/10.57178/atestasi.v5i2.622.

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Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees

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28

Kouroub, Saadia, and Lahcen Oubdi. "Tax Planning: Theory and Modeling." Journal of Applied Business, Taxation and Economics Research 1, no. 6 (August 30, 2022): 594–613. http://dx.doi.org/10.54408/jabter.v1i6.100.

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The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden or to benefit from a certain tax saving. In this sense, taxpayers resort to various legal or even illegal tax planning practices. In this article, we seek to deepen the understanding of the concept of tax planning and to offer, to the various readers, new theoretical and empirical indicators to understand the motivations behind fiscally aggressive behavior. Indeed, after presenting the theoretical framework of the notion of tax planning, we will discuss the main theoretical and empirical sources that have attempted to model and estimate the extent of tax planning. At the end of our review of the theoretical and empirical literature, we can argue that the deterrence theory, which has dominated the earlier literature on tax planning, is insufficient to explain fiscally aggressive behavior, and that the modeling of tax planning practices depends to a large extent on the context of the estimated study and on the interpretations of tax laws.

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Anwar, Rafika. "Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management." Advances in Taxation Research 1, no. 1 (January 28, 2023): 39–51. http://dx.doi.org/10.60079/atr.v1i1.7.

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This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. Earnings Management is an action taken by management in an effort to increase or decrease profits in the financial statements. This study uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this study was carried out by taking data from the financial statements of mining companies listed on the Indonesia Stock Exchange in 2016-2019. The data analysis tool in this study uses the IBM SPS application. The results of the study found that: Tax planning has a positive and significant effect, earnings management in tax planning is carried out with the aim of maximizing the profits obtained after calculating taxes. Deferred tax expense has a positive and insignificant effect, temporary differences due to deferred tax expense give rise to management discretion in applying the principles or assumptions in the financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered dubious.

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Dobridge, Christine L., Rebecca Lester, and Andrew Whitten. "IPOs and Corporate Tax Planning." Finance and Economics Discussion Series, no. 2021-058r1 (November 2022): 1–52. http://dx.doi.org/10.17016/feds.2021.058r1.

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Does going public affect the amount and type of corporate tax planning? Using a panel of U.S. corporate tax return data from 1994 to 2018, we show that IPO completion is associated with the implementation of multinational income shifting strategies central to the current international tax policy debate. Specifically, firms (i) expand their foreign tax haven presence, (ii) enter into cross-border agreements that accompany intangible asset transfers to foreign subsidiaries, and (iii) increase their level of foreign related-party payments around the time that they go public. The effects are strongest among firms that switch to more sophisticated tax advisors in the years preceding the IPO. In contrast, we observe little domestic tax planning because large stock option deductions, which increase as a consequence of the IPO, provide large domestic tax shields. The paper contributes to the nascent literature studying IPOs by documenting the types and timing of specific tax strategies that enable public firms to remain lightly taxed in the post-IPO period. Furthermore, the findings imply that U.S. tax policies targeted at early-stage innovative firms are critical for retaining domestically developed IP – and the income earned on such assets – for the U.S. tax base.

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Mustafa, Kara. "LEGALITAS TAX PLANNING ATAS PAJAK PENGHASILAN." Aliansi : Jurnal Manajemen dan Bisnis 13, no. 1 (September 4, 2020): 69–74. http://dx.doi.org/10.46975/aliansi.v13i1.8.

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This study aims to analyze the Legality of Tax Planning on Income Tax. The method used in the writing of this research is the method of writing normative law, namely the way of writing based on the analysis of some legal principles and legal theory and legislation appropriate and related to the problems in this study. Tax Planning Legality on Income Tax is a general tax planning refers to the process of business engineering and taxpayer transactions Agency so that tax debt is in the minimal amount, but still within the frame of the regulation. With Tax Planning Legality on Income Tax is expected to perform the tax obligations and tax control can be done as well as possible. Collection and research on regulations are conducted to prove that tax planning can be done legally.

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32

Gunduz Guliyeva, Aygun. "TAX PLANNING AND STATE AID UNDER THE EUROPEAN LAW." SCIENTIFIC WORK 66, no. 05 (May 20, 2021): 228–32. http://dx.doi.org/10.36719/2663-4619/66/228-232.

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There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there is a banned state aid. Finally, the European Court of Justice no longer applies the rule of law and exclusion to selectivity. Instead, the selectivity review consists of two parts: whether a precaution is selective and whether preference is necessary and proportionate. Key words: EU, tax, tax avoidance, state aid, tax planning, competition

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33

Rosyafah, Siti. "Tax Planning and Tax Obligations at Indonesian Private Company." Kaav International Journal of Economics , Commerce & Business Management 8, no. 4 (August 12, 2021): 39–45. http://dx.doi.org/10.52458/23484969-2021-4-a07.

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Tax is one of the establishment segments of state income, in order to guarantee progression of financing national improvement. In a business, charge may be a source takes a toll without accepting quick remunerate. Hence, we require an arrangement for companies to discover ways to streamline the charge and one of the ways utilized is through assessment arranging. The reason for this study is to decide the degree of charge arranging through worker welfare to minimize the charging burden on Indonesian private companies. This sort of research is expressive. Information got by utilizing documentation and interviews. The information investigation utilized is qualitative approach. The result appeared kind of assess arranging through representative welfare of the company can streamline the sum of assessing payable, from the company by recognizing as a cost the taken a toll representative welfare operations. The administration of PT. Domas Perkasa should apply tax arranging through representative welfare to play down of company charge burden.

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34

Sari, R. P. "TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA." Russian Journal of Agricultural and Socio-Economic Sciences 90, no. 6 (May 29, 2019): 309–13. http://dx.doi.org/10.18551/rjoas.2019-06.38.

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35

Silets, Harvey M., and Michael C. Drew. "Offshore Asset Protection Trusts: Tax Planning or Tax Fraud?" Journal of Money Laundering Control 5, no. 1 (March 2001): 9–15. http://dx.doi.org/10.1108/eb027289.

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36

Kopczuk, W. "Bequest and Tax Planning: Evidence from Estate Tax Returns." Quarterly Journal of Economics 122, no. 4 (November 1, 2007): 1801–54. http://dx.doi.org/10.1162/qjec.2007.122.4.1801.

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37

Alm, James. "Does an uncertain tax system encourage “aggressive tax planning”?" Economic Analysis and Policy 44, no. 1 (March 2014): 30–38. http://dx.doi.org/10.1016/j.eap.2014.01.004.

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38

Kim, Youngchul, and Youngkwan Lim. "Effective Tax Planning and Information Content of Tax Expenses." Journal of Internet Electronic Commerce Resarch 24, no. 2 (April 30, 2024): 217–34. http://dx.doi.org/10.37272/jiecr.2024.04.24.2.217.

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39

Санакоева, Д. К., and А. А. Датиева. "Tax planning as the main method of tax optimization." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 222–25. http://dx.doi.org/10.34925/eip.2020.120.7.041.

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В статье рассматриваются особенности налогового планирования как одного из методов налоговой оптимизации. Определяется роль налогового планирования, так как в современных рыночных отношениях, оно имеет растущее значение. В статье проводится анализ структуры и динамики налоговых потоков. Также, дается описание этапов налогового планирования как единого процесса. Особое внимание уделяется рассмотрению налоговой оптимизации. The article analyzes the structure and dynamics of investment activity of the Russian Federation. Particular attention is paid to the consideration of the investment situation. The main factors that can have a significant impact on the investment activity of the state are analyzed. Possible ways of developing the investment situation, as well as ways to improve the investment climate of the country, are identified.

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F. Sonbay, Ermida, Ali Djamhuri, and Zaki Baridwan. "Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia." International Research Journal of Business Studies 15, no. 1 (June 24, 2022): 53–62. http://dx.doi.org/10.21632/irjbs.15.1.53-62.

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The government’s goal of increasing revenue through taxation is contrary to the company’s goal as a taxpayer: to reduce the tax burden and increase profits while still complying with government tax regulations. This study aims to determine how tax planning is used to reduce the cost of VAT and PPh Article 4(2) at PT. BAP 2013–2017 using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violations, delaying input tax crediting, and tax planning through purchasing BKP with VAT. Still, the implementation of this tax planning has not been efficient due to a lack of knowledge and awareness of paying taxes, causing losses to PT. BAP of IDR 3,340,314,823.

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ZHUK, OLHA, and ANTONINA TOMASHEVSKA. "TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM." Journal of Vasyl Stefanyk Precarpathian National University 6, no. 3-4 (December 20, 2019): 96–102. http://dx.doi.org/10.15330/jpnu.6.3-4.96-102.

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The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden. The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis. It is determined that tax planning is influenced by certain factors: the sphere of the activity in which the entity operates, the types of activity it is engaged in; status of belonging to a legal or natural person; the purpose of tax planning and the possibility of applying tax benefits. The tax planning system should be formed in accordance with principles: compliance with tax law; justification of the feasibility of applying the tax system; prompt response to changes in tax law; use of tax planning methods; use favorable tax regimes. Tax planning spends efforts on the following functions: analytical, accumulation, distribution, control. It is established that the assessment of the effectiveness of the enterprise tax policy should be made through a system of indicators: the level of tax burden on the enterprise; the level of influence of tax planning on the magnitude of the enterprise's tax liabilities and the effectiveness of the enterprise's tax planning and tax policy in general. Effectively organized tax policy at the enterprise will help improve the results of the enterprise. Tax planning should be an integral part of the overall planning of the enterprise.

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Zielke, Rainer. "International Tax Planning with Comtax." Intertax 37, Issue 3 (March 1, 2009): 197–206. http://dx.doi.org/10.54648/taxi2009020.

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International tax planning, especially with holding companies, is the most tax effective but also most demanding field of international tax planning, as numerous systems of taxation and their interrelation have to be taken into consideration and computer based systems are necessary. Whereas most of those systems are usually limited to providing basic information on corporate income tax systems, tax rates and the treaty network, the Comtax System provides not only current in-depth information on numerous national systems of taxation, but also quantifies cross border payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. The theory of international tax planning with holding companies provides corporate objectives, strategies and instruments that are the benchmark of the evaluation of Comtax. The Comtax system is able to cover all aspects of international tax planning with holding companies.

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Poszwa, Michał. "PLANNING OF THE TAX COSTS." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 472 (2017): 344–53. http://dx.doi.org/10.15611/pn.2017.472.31.

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Zhang, Qiong. "High-Tech Enterprise Tax Planning." American Journal of Industrial and Business Management 09, no. 01 (2019): 191–203. http://dx.doi.org/10.4236/ajibm.2019.91013.

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Hulen, Myron C., William J. Kenny, and Anne L. Christensen. "Tax Planning for Professorial Sabbaticals." ATA Journal of Legal Tax Research 3, no. 1 (January 1, 2005): 1–21. http://dx.doi.org/10.2308/jltr.2005.3.1.1.

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A sabbatical leave and visiting position at another university offers professors many professional and financial advantages. Among the financial advantages are favorable taxation of the expenses incurred and income earned at the visited university. This paper discusses the tax implications of a visiting position, including eligibility for travel deductions, rules for deducting travel and transportation expenses, implications of taking a position outside of the United States, problems caused by the Alternative Minimum Tax, and other related issues. Also covered are the recordkeeping requirements and the use of federal per diem allowances.

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Assidi, Soufiene, and Mohamed Ali Brahim Omri. "Tax planning and payment timing." Afro-Asian J. of Finance and Accounting 7, no. 2 (2017): 164. http://dx.doi.org/10.1504/aajfa.2017.084227.

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Omri, Mohamed Ali Brahim, and Soufiene Assidi. "Tax planning and payment timing." Afro-Asian J. of Finance and Accounting 7, no. 2 (2017): 164. http://dx.doi.org/10.1504/aajfa.2017.10005181.

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Dancer, W. Terry. "Tax Planning for Business Educators." Journal of Education for Business 62, no. 4 (January 1987): 187–88. http://dx.doi.org/10.1080/08832323.1987.10772804.

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Pope, Thomas R., and Richard W. Schwartz. "Tax planning strategies for physicians." American Journal of Surgery 184, no. 1 (July 2002): 19–25. http://dx.doi.org/10.1016/s0002-9610(02)00895-4.

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Gann, Pamela B., and Allen Bernstein. "Tax Planning for Educators 1987." Academe 74, no. 1 (1988): 50. http://dx.doi.org/10.2307/40250059.

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