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Journal articles on the topic 'Tax practices'

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Published: 4 June 2021
Last updated: 18 February 2022

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1

Wach, Tomasz. "Counteracting International Tax Avoidance Practices." Financial Law Review 2019, no. 1 (March 29, 2019): 46–60. http://dx.doi.org/10.4467/22996834flr.19.004.10522.

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2

YUSUF, HIMAWAN, and JAKA ISQIYARTA. "ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 12, no. 1 (June 28, 2019): 20–30. http://dx.doi.org/10.48108/jurnalbppk.v12i1.361.

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ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.
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3

Abdurrahmani, Enis, and Zeki Doğan. "Required Practices for Successful Tax Amnesty." Journal of Economics and Management Sciences 2, no. 3 (July 19, 2019): p1. http://dx.doi.org/10.30560/jems.v2n3p1.

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The tax amnesties have been used as economic performance tool to promote economic development, collection of public revenues in the short run and improvement of tax compliance in the country. The Republic of Kosovo has practiced their application twice during the past 10 years. The main purpose of this study is to provide practical guidance on the required actions for a successful tax amnesty. The survey method is used for data collection. Data processing is done through SPSS and statistical techniques. The major findings revealed key practices for a successful tax amnesty. Evidence has shown that most businesses which had previously evaded taxes are now regular taxpayers after the tax amnesty. Therefore, according to the results it is concluded that the success of tax amnesty depends on the fulfillment of certain conditions such as; the confidentiality of the tax amnesty beneficiaries, the time to take advantage from tax amnesty should be sufficient, facilitating tax amnesty procedures should encourage participation in the amnesty, it should be clear that no other tax amnesties will be repeated in the future, tax offices must be equipped with advanced technology and serious and strict sanctions must be applied after the tax amnesty.
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4

Mulyadi, Martin Surya, Yunita Anwar, Yunita Anwar, and Erminus Krisma. "Corporate Governance and Tax Management Practices." International Journal of Finance & Banking Studies (2147-4486) 3, no. 3 (July 21, 2014): 47–52. http://dx.doi.org/10.20525/ijfbs.v3i3.188.

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Taxation play an essential role both in a country and in a corporation. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. In this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research). By using several other control variables, we found that corporate governance have a significant correlation to corporate tax management.
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5

Elliot, David. "Making tax digital for GP practices." Practice Management 27, no. 2 (February 2, 2017): 40–41. http://dx.doi.org/10.12968/prma.2017.27.2.40.

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6

Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.
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7

Falbo, Teza Deasvery, and Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 1 (December 11, 2019): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.11.

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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.
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8

Falbo, Teza Deasvery, and Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak." Indonesian Journal of Accounting and Governance 2, no. 1 (June 1, 2018): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.6.

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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.
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9

Abdullah, Muhammad Ikbal, Andi Chairil Furqan, Ni Made Suwitri Parwati, and Asmanurhidayani Asmanurhidayani. "The Effect of Public Share Ownership on Tax Evasion: Study on Companies Listed in Indonesia Stock Exchange Between 2008-2011." International Journal of Financial Research 10, no. 6 (August 8, 2019): 124. http://dx.doi.org/10.5430/ijfr.v10n6p124.

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Increasing the concentration of ownership and control of public companies in Indonesia is more likely to increase the likelihood of earnings management practices through tax avoidance. The high percentage of concentrated ownership has encouraged the government and capital market regulators to more broadly promote regulations related to tax incentives and public ownership in order to encourage more transparent practices. This study aims to analyze the policy of public ownership of tax avoidance conducted by Indonesian public companies, specifically after the regulation of Government Regulation No. 81 of 2007 concerning Reduction of Income Tax Rates for Domestic Corporate Taxpayers in the Form of Public Companies, and Minister of Financial Regulation No. 238 / PMK.03 / 2008 concerning Procedures for Implementing and Supervision of Granting Tariff Reductions for Domestic Corporate Taxpayers in the Form of Public Companies. More specifically, this study aims to analyze the impact of public share ownership on tax avoidance by Indonesian public companies. The samples of 320 observations that conducted (firm-years) during 2008-2011. The software that will be used in data analysis is STATA 12. The results showed that the increase in public ownership have a significant effect in improve the practice of corporate tax avoidance, which it is also evidenced by the significant differences in the corporate tax avoidance practices before than after the enactment of these regulations. The findings show that the greater the proportion of public share ownership would result the decreasing number of ETR or ETRC which can be indicated that the greater the practice of corporate tax avoidance. Furthermore, the ROA variable has a negative and significant effect on corporate tax avoidance practices, meaning that the greater the profitability ratio of a company can cause the reported and paid tax burden to decrease.
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10

Zhaohui, Liu, Yang Liming, and Cai Ning. "Practices and Thoughts on Information Management Tax." Procedia Engineering 29 (2012): 430–34. http://dx.doi.org/10.1016/j.proeng.2011.12.736.

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11

Klassen, Kenneth J., Petro Lisowsky, and Devan Mescall. "Transfer Pricing: Strategies, Practices, and Tax Minimization." Contemporary Accounting Research 34, no. 1 (September 13, 2016): 455–93. http://dx.doi.org/10.1111/1911-3846.12239.

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12

Binauli Nanthuru, Stella, Liu Pingfeng, Nie Guihua, and Victoria Lucas Mkonya. "An Assessment of Risk Management Practices of SME Taxpayers in Malawi and their Impact on Tax Compliance." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 4 (2018): 7–17. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.44.1001.

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This study assesses understanding of Risk, and extent of risk management practices in Small and Medium Enterprise (SME) taxpayers in Malawi, subsequently, investigates their relationship with financial performance and tax compliance. The study focuses on unlimited business sectors of SME taxpayers which drew a representation of our sample of 324 SMEs, using Partial Least Square-Structural Equation Modeling (PLS-SEM) to analyze and test hypotheses. Results indicate that half of the SME taxpayers are aware of risks, but only 23% of respondents underwent any training on risk management. 90% of respondents revealed that tax rates are the most significant business constraint; value-added tax (VAT) being the most challenging tax to file. Most respondents identified risks through experience, with risk management practices centering on Chief Executive Officers. Empirical evidence on Path analysis and bootstrapping results established a significant relationship between understanding risks, risk management practices, financial performance and Tax compliance, which is positive, signaling a roadmap for risk mitigation if tax administration is to widen its SME tax net.
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13

Risa, Nurma. "Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 6, no. 2 (October 19, 2018): 71–82. http://dx.doi.org/10.21107/jaffa.v6i2.5020.

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If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012-2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.
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14

Genta Nuraini, Puti. "Balance of Trade: Theories and Practices." International Journal of Tax Economics and Management 2, no. 1 (January 31, 2019): 33–41. http://dx.doi.org/10.35935/tax/21.4133.

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The balance of trade, commercial balance, or net exports (sometimes symbolized as NX), is the difference between the monetary value of a nation's exports and imports over a certain period. Sometimes a distinction is made between a balance of trade for goods versus one for services. The balance of trade measures a flow of exports and imports over a given period of time. The notion of the balance of trade does not mean that exports and imports are "in balance" with each other. If a country exports a greater value than it imports, it has a trade surplus or positive trade balance, and conversely, if a country imports a greater value than it exports, it has a trade deficit or negative trade balance. As of 2016, about 60 out of 200 countries have a trade surplus. The notion that bilateral trade deficits are bad in and of themselves is overwhelmingly rejected by trade experts and economists.
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15

Mustaqiim, Roshid Andru, and Nurhidayati Nurhidayati. "The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation." Riset 2, no. 2 (September 26, 2020): 307–25. http://dx.doi.org/10.35212/riset.v2i2.64.

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The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level.
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16

Považanová, Kristína, and Hana Kováčiková. "Multinational tax avoidance vs. European Comission." Bratislava Law Review 1, no. 1 (October 1, 2017): 133–41. http://dx.doi.org/10.46282/blr.2017.1.1.63.

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This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by multinationals, with a view to ensure a level playing field. A number of multinational companies are using tax planning strategies to reduce their global tax burden, by taking advantage of the technicalities of tax systems, and substantially reducing their tax liabilities. This aggressive tax planning practice erodes the tax bases of Member States, which are already financially constrained.
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17

Gribina, E., and E. Savchenko. "UK Revenue Service Best Practices for Fighting Tax Evasion." Auditor 7, no. 6 (July 27, 2021): 41–45. http://dx.doi.org/10.12737/1998-0701-2021-7-6-41-45.

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Th e authors analyze the UK experience of the tax service, the tools used to combat tax evasion, and some of the trends that have been identifi ed. In particular, the role of specialized computer systems and social networks is noted as one of the main sources for fi nding the necessary information. Attention is also drawn to the tightening of the policy of the tax department and legislation in the fi eld of combating tax crimes.
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18

Adegbite, Tajudeen Adejare, and Mustapha Bojuwon. "Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms." Studia Universitatis Babes-Bolyai Oeconomica 64, no. 3 (December 1, 2019): 39–53. http://dx.doi.org/10.2478/subboec-2019-0014.

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Abstract This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual published reports from selected Nigerian firms listed in Nigeria stock exchange from 2006 to 2017. Panel Data analysis technique was used to analyse the effect of independent variables (Thin capitalization, Leverage, Firms Size, Transfer Pricing, and Intangible Assets) on dependent variable (Corporate Tax Avoidance). The result showed that thin capitalisation, firm size, profitability, leverages, intangible assets, and transfer pricing are significantly related with corporate tax avoidance. Thin capitalisation, profitability and transfer pricing are the primary driver of corporate tax avoidance. It is concluded that there are several corporate tax avoidance practices employed by Nigerian firms to aggressively reduce their corporate tax liabilities in Nigeria.
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19

Diaw, Khaled Moussa, and Joeri Gorter. "Harmful Tax Practices: To Brook or to Ban?" FinanzArchiv 59, no. 2 (2003): 249. http://dx.doi.org/10.1628/0015221032643173.

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20

Nicodème, Gaëtan. "On Recent Developments in Fighting Harmful Tax Practices." National Tax Journal 62, no. 4 (December 2009): 755–71. http://dx.doi.org/10.17310/ntj.2009.4.08.

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21

Che Azmi, Anna Azriati, and Nurmazilah Mahzan. "Recognition of Deferred Tax Assets Practices and Conservatism." Asian Journal of Accounting Perspectives 2, no. 1 (December 1, 2009): 22–35. http://dx.doi.org/10.22452/ajap.vol2no1.2.

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22

Kireenko, Anna P., and Svetlana K. Sodnomova. "THE VALUE ADDED TAX TRANSFORMATION AND MODERN PRACTICES OF IMPROVING ITS COLLECTION." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 3 (2020): 273–94. http://dx.doi.org/10.21684/2411-7897-2020-6-3-273-294.

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This article deals with the history and current practice of handling the value added tax (VAT). The authors have analyzed the main advantages and disadvantages of VAT: the prevailing negative impact on the cash flows of VAT payers; the complexity of the tax, which increases the costs of its collection from the state and from taxpayers; the low ratio of actual VAT income to potential; the inability to prevent certain types of tax fraud. The authors explain their thesis that the prospects for the VAT development are connected, firstly, with overcoming the inherent tax deficiencies, and secondly, with the transformation of tax under the influence of the external environment. This article studies the directions of tax transformation and the objective prerequisites for applying a single standard tax rate to a wide tax base. The data on the structural transformation of the economy in developed countries and Russia and its impact on VAT are analyzed. Particular attention is paid to the alternative tax collection practices: reverse payment mechanism, split-payment mechanisms, and single window method. The experience of using tax lotteries as a method of increa­sing the collection of value added tax is analyzed in detail. The considered mechanisms for collecting VAT effectively reduce tax evasion arising from the overestimation of VAT deductions, but can not deal with the concealment of income. All the new methods are associated with an increase in the costs of tax administration and approval, require an increase in reporting for taxpayers, introduce new responsibilities for the exchange of data with tax authorities, including the transfer of accounting data and invoice information (including in real time). The reverse payment mechanism and the split payment method, change the nature of VAT collection, canceling fractional payments, which are usually considered as the main advantage of VAT.
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23

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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24

Anyebe, Peter Ademu. "Tax Disputes Resolution In Nigeria: Going Beyound The Traditional Court And Administrative Resolution System." Advances in Social Sciences Research Journal 6, no. 12 (January 2, 2020): 236–52. http://dx.doi.org/10.14738/assrj.612.7574.

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It is the requirement of law that tax is paid. Therefore, the discharge of tax obligation in Nigeria is not by choice. In the process of the tax authorities who are authorized under the law to collect taxes from tax payers, disputes arise. The paper reveals that in its bid to lessen the incidents of tax evasion in Nigeria, the Federal Government carried out a major reform in its tax regime. Thus, the Tax Appeal Tribunal (TAT) was established to ensure fairness and transparency of the tax system through a quick and efficient method of dispensing justice. Appeal from there lies to the Federal High Court on point of law. However, there is the unresolved problem of the constitutionality of TAT in its powers and jurisdiction in resolving tax disputes with Federal High Court (FHC). Furthermore, the paper reveals that tax disputes are not arbitrable under Nigerian law. It is the argument of this paper that although the courts are recognized as the most visible dispute arbiter, it is not always the most effective or efficient method. Therefore, it is further the argument of this paper that Nigeria’s tax objection procedures as governed by statutory rules should incorporate Alternative Dispute Resolution mechanism as practiced in other jurisdictions. The paper recommends that the necessary amendments should be made to enable TAT and FHC at their levels to encourage the use of early dispute resolution (EDR) and alternative dispute resolution (ADR), particularly mediation in the settlement of tax disputes brought before them. The introduction of VAIDS (Voluntary Assets and Income Declaration Scheme) by the Federal Government of Nigeria is in line with global best practices on non-disclosure of informal and declaration of assets. The paper concludes among others that Nigeria, as a country cannot operate in isolation, hence the introduction of ADR in its tax dispute resolution processes should be imminent and mandatory.
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25

Wahyuliza, Suci, and Yudhi Rahmansyah. "Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero)." JUSIE (Jurnal Sosial dan Ilmu Ekonomi) 5, no. 02 (December 27, 2020): 203–13. http://dx.doi.org/10.36665/jusie.v5i02.350.

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This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.669, which means that if CSR and Profitability do not exist or are equal to zero, then Tax Avoidance Practices are 0.225. Partially, CSR (X1) and Profitability (X2) have a significant effect on Tax Avoidance Practices (Y). Simultaneously, CSR (X1) and Profitability (X2) together have a significant effect on Tax Avoidance Practices (Y).
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Dixit, Pankaj, and Rahim Jafar Mohammad Sharif. "Standard Taxation Gaps & Reforms: A Critical Review of Revenue Policies of Kurdistan Region of Iraq." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 3, no. 4 (February 29, 2020): 341. http://dx.doi.org/10.29259/sijdeb.v3i4.341-354.

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Treasury is the backbone of any progressive government system and tax is vital source of its funds. In majority of countries tax is the primary source of revenue but in some oil based economies especially middle east countries, it is not the primary source of their funds, so they don’t give more importance on tax revenue collection. Iraq is also one of them. This study is about the Iraq but the core area is focused on its independent province Kurdistan. The Kurdistan is an autonomous province of federal republic of Iraq having separate legislative assembly namely; parliament. Still it is under developed region and financially depend on Iraqi federal budget. Tax policies of the federal Iraq and its region Kurdistan are not well- structured as per international standard. These policies have a huge gap in purview of sound revenue practices. Standard taxation gaps are the gaps between universal tax practices and the traditional existing tax practices, which are affecting the tax revenue and also affecting the sound practices of tax administration. The primary purpose of this article is to find out the gaps in taxation system and its existing administration policies and critically examines the facts of Kurdistan tax policies in the light of universal standard sound practices within the scope of Iraqi constitution and also find out, how can Kurdistan get more revenue by revising its existing tax policies and what are the necessities for filling these existing gaps.
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27

Shockley, Thomas, and A. J. Martin. "Estimating Management Plan Implementation in Northeast Wisconsin." Northern Journal of Applied Forestry 17, no. 4 (December 1, 2000): 135–40. http://dx.doi.org/10.1093/njaf/17.4.135.

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Abstract Forest management plans were examined for a random population of nonindustrial private forest (NIPF) landowners in eight counties in northeast Wisconsin. Implementation rates of practices (i.e., percentages of practices within each management plan that were completed, in progress, or not done), were estimated for each NIPF landowner. Only NIPF landowners participating in forest management assistance programs (Wisconsin's state forest tax law programs, or the federal Stewardship Incentive Program) were considered for the study. A total of 464 forest management plans were examined to determine numbers and types of practices prescribed, rates of implementation, and cost-sharing utilization. The results indicated that 78% of practices mandated by law within the state's tax law programs were either completed or were in progress. Other findings show that 36% of recommended practices within the state's tax law programs were either completed or were in progress. The results of the Stewardship Incentive Program study indicated that 21% of practices prescribed in those plans were either completed or were in progress. Commercial timber harvests were the most widely prescribed mandatory practices while planting prescriptions occupied the majority of recommended practices. Cost-sharing was used on 22% of mandatory tax law practices, 6.5% of recommended tax law practices, and 7% of practices in the Stewardship Incentive Program. North. J. Appl. For. 17(4):135–140.
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28

Wijaya, Suparna, and Dewi Sekarsari Kusumaningtyas. "Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (January 20, 2020): 35. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p04.

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Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes.. Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax
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29

Shehata Mohamed Kasim Soliman, Walid, and Karim Mansour Ali. "An investigation of the value relevance of deferred tax: the mediating effect of earnings management." Investment Management and Financial Innovations 17, no. 1 (April 3, 2020): 317–28. http://dx.doi.org/10.21511/imfi.17(1).2020.27.

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There is an academic discussion about the value relevance of deferred tax, which aims to find out the effect of deferred tax on the investors’ decisions. In light of this discussion, the first question is about the impact of deferred tax on management practices to manipulate earnings, which is called earnings management, the second question is about the value relevance of earnings management, the third question is about the value relevance of deferred tax, and the fourth question is about the mediating effect of earnings management. The paper focuses on listed firms in the Egyptian Stock Exchange (EGX), especially firms that were recorded in EGX 100, for six-year period (2013–2018) for 107 firms and 642 completed observations. The findings are as follows: management uses deferred tax to manipulate earnings, since an increase in deferred tax amounts increases earnings management practices; there is no value relevance of earnings management, which means earnings management practices do not affect the investors’ decisions; there is value relevance of deferred tax, which confirms that deferred tax is one of the determinants that affect the investors’ decisions; there is no value relevance of deferred tax through earnings management as a mediator variable since investors are not interested in earnings management practices to make their investment decisions. This paper investigates the relationship between deferred tax, earnings management, and value relevance in the Egyptian context.
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Mikler, John, Ainsley Elbra, and Hannah Murphy-Gregory. "Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance." Australian Journal of Political Science 54, no. 2 (April 3, 2019): 238–54. http://dx.doi.org/10.1080/10361146.2019.1601682.

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31

Dujmović, Ana. "Odnos instituta stvarnoga korisnika i načela zabrane zlouporabe prava u europskom poreznom pravu." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 41, no. 1 (2020): 353–77. http://dx.doi.org/10.30925/zpfsr.41.1.16.

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Article deals with overview and some implications of European Court of Justice's (CJEU) judgments in Danish Beneficial Ownership cases. In six jointed cases, right to witholding tax exemption, according to EU Interest and Royalties Directive (IRD) and Parent and Subsidiary Directive (PSD) in cases of abusive tax practices, has been questioned. Among other things, within two judgments, CJEU puts special attention to the relationship between beneficial ownership concept and general EU principle of abuse of law. By specifying the concept of the beneficial ownership in detail, relying heavily on OECD’s guidelines and international tax practice, and providing specific indicia for identifying abusive practices, the Court brings these two concepts into the relationship of interplay. Furthermore, by interpreting the EU general abuse of law principle, CJEU eliminates the need for national or treaty-based anti-abuse provisions, by which, in fact, confirms the principle of the prohibition of abusive tax practices as a direct expression of the general legal principle of abuse of law. In addition to making a further step in the development of this principle in Union law, the paper will show that the new, or upgraded, mechanism presented by these judgments represents logical sequence of the trend and doctrine developed by earlier Court judgments, but at the same time a clear indication of the Union's political commitment in the fight against international tax avoidance.
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32

Safitri, Nora, and Theresia Woro Damayanti. "Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi." Perspektif Akuntansi 4, no. 2 (July 29, 2021): 175–216. http://dx.doi.org/10.24246/persi.v4i2.p175-216.

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Tax is an instrument that is needed in reducing the gap of state revenue, but, in fact, the tax revenue hasn’t reached the target yet due to tax avoidance. Tax avoidance is an arrangement to minimize or eliminate the tax burden borne. Some companies think that doing tax avoidance is a legal practice. Sales growth is important in a company, especially in working capital management, so the company can predict how much profit has been generated. However, whenever getting large profit, companies still practice tax avoidance. The existence of institutional ownership in the company can lead to a strict supervisory attitude towards management performance, so that the company performance increases and reduces the possibility of tax avoidance practices. The purpose of this study is to determine whether sales growth affects tax avoidance with institutional ownership as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2017 obtained using the purposive sampling method. Data analysis uses descriptive statistics, stationarity test, and panel data regression analysis. The results showed that sales growth positively influenced tax avoidance
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33

Taylor, Grantley, and Grant Richardson. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms." International Journal of Accounting 47, no. 4 (December 2012): 469–96. http://dx.doi.org/10.1016/j.intacc.2012.10.004.

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34

Pinskaya, M. R., Yu A. Steshenko, and M. V. Prokaev. "The state's tax risks in the extraction of common commercial minerals." Regional Economics: Theory and Practice 18, no. 10 (October 15, 2020): 1961–82. http://dx.doi.org/10.24891/re.18.10.1961.

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Subject. This article discusses the issues of mining and processing of commonly occurring mineral resources, as well as the Russian and international taxation practices of such resources. Objectives. The article aims to explore the approach to the taxation of these minerals used in practice, and develop proposals to improve the existing tax mechanism. Methods. For the study, we used the comparative, logical, and economics and statistics analyses. Results. The article summarizes official statistics on the mining resources extraction tax, identifies the main problems in this area, and proposes measures to reduce tax risks. Conclusions. The current tax legislation on commonly occurring mineral resources is complex and ambiguous. The proposed measures can help reduce the tax risk of diverging opinions of taxpayers and tax authorities when qualifying minerals for the tax rate applying, as well as expand the integrated processing of mineral resources.
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35

Smith, Rodney B. W., and Theodore D. Tomasi. "Multiple Agents, and Agricultural Nonpoint-Source Water Pollution Control Policies." Agricultural and Resource Economics Review 28, no. 1 (April 1999): 37–43. http://dx.doi.org/10.1017/s1068280500000952.

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Assuming asymmetric information over farmer profits and zero transaction costs, prior literature has suggested that when regulating nonpoint source water pollution, a tax on management practices (inputs) can implement full-information allocations and is superior to a tax on estimated runoff. Using mechanism design theory under asymmetric information, this paper shows that under the same assumptions, management practice taxes and taxes on estimated runoff are equally efficient.
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36

Dirva, A., and C. Dirva. "Tax Arbitration Through Offshore Centres and Tax Havens." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 203 (2019): 30–37. http://dx.doi.org/10.17721/1728-2667.2019/203-2/4.

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The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out in this article, alongside a comparison of various analytical perspectives and, based on these, a number of judgments regarding their (in)opportunity are issued. In order to make a consistent description of the tax havens, it is necessary to clarify the fundamentals, the specific determinants and the factors without which these structures could not exist in the first place, the main hypothesis being that the boundary between tax arbitration and tax evasion is highly ambiguous and this is the major rationale why polemics on this topic arise. The goal is to present as objectively as possible these offshore centres and tax havens activities, which are paramount financial centres, irrespective of the criticism made by those who deem them unfair, immoral or even evil, as well as dangerous. This article focuses on tax planning and tax arbitration practices (e.g., “treaty shopping”), concluding with a collection of rationales for a balanced view on fiscal competition.
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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 (April 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 not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state.
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Goncharenko, L. I., and N. G. Vishnevskaya. "Tax Incentives for Innovative Development of Industrial Production on the Basis of Foreign Best Practices Analyses." Economics, taxes & law 12, no. 4 (September 6, 2019): 121–31. http://dx.doi.org/10.26794/1999-849x-2019-12-4-121-131.

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The urgency of the research is determined by the necessity to assess the latest changes in the mechanism of providing profit tax relief and to confront the net effect with the orientation to innovative development of the economy. The subject of the investigation is the tax incentives mechanisms in leading and developing world economies. The purpose of the work is to suggest ways to increase the effectiveness of the tax incentive tools employed to close the economic and technological gap between Russia and the world leaders. In conditions of national economy instability determined by both global and internal factors, as well as by the international sanctions related to Russia, the opportunity of fast development of national economy high-technological sectors is of particular importance. In this respect, foreign experience of tax incentives for research and innovations appears very interesting. The authors present the analysis of foreign best practices of tax benefits evolution that stimulate investments into innovative activities. In result, the experience of tax credit that is the basic tool of tax incentives for research-and-development activities is summarized and classified. This made it possible to systemize and classify the existing in Russia investment tax deductions. Comparison of the Russian tax incentive model with the generalized foreign practices demonstrated a variety of problems. It is concluded that there is nothing to compensate for the abolition regional investment tax benefits with reduced tax on profit rate in 2023 in the regions where investment tax deduction is not introduced, which can influence investment climate in the country in a negative way. To solve this problem, the authors suggest introducing investment tax deduction all over the country for investments into modern equipment.
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39

Pushkareva, Valentina M. "Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance." Journal of Tax Reform 3, no. 1 (2017): 52–62. http://dx.doi.org/10.15826/jtr.2017.3.1.031.

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40

Masri, Indah, Akhamd Syakhrosa, Ratna Wardhani, and Samingun Samingun. "The role of tax risk management in international tax avoidance practices: Evidence from Indonesia and Malaysia." International Journal of Trade and Global Markets 12, no. 4 (2019): 1. http://dx.doi.org/10.1504/ijtgm.2019.10019627.

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Masri, Indah, Akhmad Syakhroza, Ratna Wardhani, and N. A. Samingun. "The role of tax risk management in international tax avoidance practices: evidence from Indonesia and Malaysia." International Journal of Trade and Global Markets 12, no. 3/4 (2019): 311. http://dx.doi.org/10.1504/ijtgm.2019.101561.

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42

Maidina, Laras Putri, and Lela Nurlaela Wati. "PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE." JURNAL AKUNTANSI 9, no. 2 (November 30, 2020): 118–31. http://dx.doi.org/10.37932/ja.v9i2.95.

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The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices.
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43

Lendemer, James C. "Epitypes are forever: Best practices for an increasingly misused nomenclatural action." TAXON 69, no. 5 (August 3, 2020): 849–50. http://dx.doi.org/10.1002/tax.12289.

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44

Wahidah, Umi, and Sri Ayem. "PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE)." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 26, no. 2 (August 3, 2018): 158–69. http://dx.doi.org/10.32477/jkb.v26i2.110.

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This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.
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45

Wahidah, Umi, and Sri Ayem. "Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)." Kajian Bisnis STIE Widya Wiwaha 26, no. 2 (October 24, 2018): 158–69. http://dx.doi.org/10.32477/jkb.v26i2.276.

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This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.
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46

Megarani, Novia, Warno Warno, and Muchammad Fauzi. "The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index." Journal of Islamic Accounting and Finance Research 1, no. 1 (October 1, 2019): 139. http://dx.doi.org/10.21580/jiafr.2019.1.1.3733.

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<p><strong>Purpose</strong> - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.</p><p><strong>Method</strong> - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.</p><p><strong>Result</strong> - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.</p><p><strong>Implication</strong> - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.</p><p><strong>Originality</strong> - The research is the first study that describe use sharia relate income smoothing.</p>
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Podshivalova, Daria Yakovlevna. "Financial-legal means of countering unscrupulous practices of business fragmentation in Canada." Налоги и налогообложение, no. 2 (February 2021): 85–92. http://dx.doi.org/10.7256/2454-065x.2021.2.34822.

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Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax &ndash; small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and discusses various legal means implemented by the Canadian legislator. Special attention is given to the analysis of law enforcement practice of these legal means, including introduction of the &ldquo;deemed association rule&rdquo; (Paragraph 2.1, Section 256 of the Law &ldquo;On Income Tax&rdquo;). Foreign experience pertinent to legal regulation of countering the practice of business fragmentation has not previously become the subject of detailed analysis, which defines the scientific novelty of this article. The conclusion is made that Canada has a separate legal regulation in form of &nbsp;the general and special rules aimed at prevention of unscrupulous practices of business fragmentation. The Canadian tax authorities may apply certain special norms prior to resorting to broader discretion. Application of the &ldquo;deemed association rule&rdquo; &nbsp;based on determination of the purpose of separate existence of corporations, draws particular attention. The Canadian law enforcement practice developed the approach, according to which the implementation of this rule should be founded on the objective component and documentary evidence.
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48

Özbek, Nadır. "The Politics of Taxation and the “Armenian Question” during the Late Ottoman Empire, 1876–1908." Comparative Studies in Society and History 54, no. 4 (September 20, 2012): 770–97. http://dx.doi.org/10.1017/s0010417512000412.

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AbstractThis article explores the social and political context of the Ottoman Armenian massacres during the reign of Sultan Abdülhamid II focusing on the empire's tax regime. Although important research has been done on the massacres of 1894–1897, little has been written on the role the tax regime and collection practices played in preparing the context for increased state and communal violence in the “six provinces” (vilayat-ı sitte)—Erzurum, Van, Bitlis, Mamretülaziz, Sivas, and Diyarbekir—where the great majority of Ottoman Armenians lived. Political and social historians have paid little attention to the Ottoman state's administrative practices in Eastern Anatolia, particularly its tax collection practices, as part of the larger context of the “Armenian Question.” Perhaps Ottoman economic and financial historians have been reluctant to consider tax collection as politics. In any case, key linkages between the tax regime and the social and political catastrophe it helped to create have been missed. In this paper I establish a bridge between social and political history and fiscal history. I analyze tax collection as everyday politics to offer a new window into the political disturbances in the empire's six provinces populated mostly by Armenians and Kurds. The study of the Ottoman tax system as an instance of state administrative practices at the quotidian level, rather than as merely a legal and institutional apparatus, illuminates the complicated realities of the late Ottoman state and society, and the “Armenian Question.”
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49

Christina, Silvy. "The Effect of Corporate Tax Planning On Firm Value." Accounting and Finance Review (AFR) Vol. 4 (1) Jan-Mar 2019 4, no. 1 (March 19, 2019): 01–04. http://dx.doi.org/10.35609/afr.2019.4.1(1).

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Objective - This research aims to empirically examine the effect of tax planning on firm value. The population of this research consists of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. Methodology/Technique - This research uses 3 recent years and uses variables not used in previous research. The 43 respondents were chosen using purposive sampling. The hypotheses were tested using multiple regressions with Eviews program to determine the relationship between each independent variable to firm value. Findings - The empirical results show that tax planning that is measured by the cash effective tax rate has a negative effect on firm value, while tax planning measured by effective cash rate and tax savings has no effect on firm value. Novelty - The study recommends the need for firms to institute more robust tax planning practices that will help reduce their effective tax liabilities and therefore improve their overall value. Firms that engage in better tax planning practices are likely to get higher firm value. Type of Paper Empirical. Keywords: Firm Performance; Tax Planning; Effective Tax Rate; Cash Effective Tax Rate; Tax Saving. JEL Classification: M40, M42, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(1)
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50

Nepochatenko, E. A., E. T. Prokopchuk, and B. S. Guzar. "European and Ukrainian experience in financial support to farming activities through fiscal instruments." International Accounting 23, no. 9 (September 15, 2020): 1040–63. http://dx.doi.org/10.24891/ia.23.9.1040.

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Subject. The article considers financial regulation through the use of tax mechanisms. Objectives. The aim of the study is to evaluate European and Ukrainian practices of fiscal incentives for farming through fiscal instruments with VAT playing the key role. Methods. In the study we employed economic and statistical research methods, like monographic, comparison, scientific generalization. Results. Based on the analysis of VAT implementation on farmers in developed countries in Europe we substantiated the conclusion about its focus on simplifying the tax procedures and eliminating the negative impact on operations of economic entities. Special tax treatment (including VAT collection) is mainly used to streamline tax relations, taking into account the specifics of farming, rather than to improve the financial support to farms. We revealed that in the Ukrainian practice its main task is financial support to agricultural production. Conclusions and Relevance. The experience of developed European countries on the use of special tax regimes and taxation procedures should serve as a model for Ukraine. Financial incentives for agricultural production development should be directly supported by the State, and special tax treatment and tax administration should be focused on streamlining tax relations in the region, based on the practice of developed European countries such as UK, Germany, Italy and France.
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