Littérature scientifique sur le sujet « Prevention of tax avoidance »

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Articles de revues sur le sujet "Prevention of tax avoidance"

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Andjelkovic, Mileva. "Tax avoidance: Definition and prevention issues." Zbornik radova Pravnog fakulteta, Nis, no. 67 (2014): 79–98. http://dx.doi.org/10.5937/zrpfni1467079a.

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Satyadini, Agung Endika. "Empirical Approach of Tax Avoidance Risk Assessment." Kajian Ekonomi dan Keuangan 2, no. 1 (September 5, 2018): 52–69. http://dx.doi.org/10.31685/kek.v2i1.344.

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This study analyzes tax avoidance risk assessment including dimension and magnitude of tax avoidance risk exposure using several enterprise-related and government-related variables. Providing far-reaching analysis and examining a relatively unexplored area of conforming tax avoidance, this study employs two measurements of tax avoidance including non-conforming and conforming tax avoidance. As an extensive analysis, this paper also examines the magnitude of tax avoidance responsiveness with respect to different types of enterprises including Permanent Establishment and foreign-invested enterpr
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Szołno-Koguc, Jolanta, and Natalia Ołówko. "The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 53, no. 3 (November 28, 2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.

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<p>The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual
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Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

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Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidan
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Czerwińska-Sabała, Katarzyna. "Intertemporal issues related to anti-tax avoidance clause on the example of the resolutions of the Council for Anti-Tax Avoidance of 18 December 2019." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 3, no. 283 (March 31, 2020): 18–21. http://dx.doi.org/10.5604/01.3001.0014.0633.

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The article discusses the line of the Council for the Prevention of Tax Avoidance in terms of intertemporal issues of the anti-tax avoidance clause and decisions of the creation moment of the tax benefit. The considerations refer to the Council resolutions No. 3/2019-5/2019 of 18 December 2019 and constitute the part of the first opinions of this institution regarding the application of the art. 119a of the Tax Ordinance Act.
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Lohvyn, Andrii. "PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION." Administrative law and process, no. 3 (30) (2020): 69–85. http://dx.doi.org/10.17721/2227-796x.2020.3.06.

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In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of administrative prevention (counteraction) measures in this area and, of course, the qualitative state of legal regulation of these measures. In the legal literature, administrative prevention measures were mainly studied in terms of conceptual and categorical
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Yakovlev, Pavel Igorevich. "International development of the concept of taxation of a permanent representation of a foreign company as an “independent taxpayer” and the experience of its application in the Russian Federation." Налоги и налогообложение, no. 3 (March 2021): 16–25. http://dx.doi.org/10.7256/2454-065x.2021.3.35795.

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The subject of this research is the development of the concept of taxation of permanent representations of foreign companies on the international level and its application in the Russian Federation. The object of this research is the permanent representations of foreign companies. The author examines such aspects of the topic, as the use of agreements on avoidance of double taxation, countering the tax base erosion, and the international approach towards taxation of the permanent representation of a foreign company as an independent participant of the market relations. Analysis is conducted on
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Bae Khee Su. "A Study on the Improvement of Tax Avoidance Theory and Prevention System." Tax Accounting Research ll, no. 40 (June 2014): 129–46. http://dx.doi.org/10.35349/tar.2014..40.007.

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Bimo, Irenius Dwinanto, Christianus Yudi Prasetyo, and Caecilia Atmini Susilandari. "The effect of internal control on tax avoidance: the case of Indonesia." Journal of Economics and Development 21, no. 2 (October 7, 2019): 131–43. http://dx.doi.org/10.1108/jed-10-2019-0042.

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Purpose The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance. Design/methodology/approach First, the authors examine the direct effect of the effectiveness of internal control on tax avoidance. Second, the authors examine the effect of moderation of family ownership and environmental uncertainty on the relationship of the effectiveness of internal control on tax avoidance. Third, the authors divide the ful
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Kovač, Polonca. "The potentials and limitations of tax dispute prevention and alternative resolution mechanisms." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 (2019): 1505–28. http://dx.doi.org/10.30925/zpfsr.39.4.3.

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This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits both the taxpayers and the tax authority, enabling greater legal certainty and speedier finalisation of procedures. Yet, ADR also poses an open threat to the public interest and equality as international and constitutional administrative principles, and must therefore be limited in tax procedures. This also derives from the legal acts of the E
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Thèses sur le sujet "Prevention of tax avoidance"

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Kuok, Chi. "Anti-corruption campaign and tax avoidance :evidence from China." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3959240.

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Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi
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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income
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Coetzee, Wessel. "Are tax penalties effective in combatting tax avoidance?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.

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Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific
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Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the coun
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Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.

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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensati
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Chyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.

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This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholder
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Florindo, Nuno Ricardo dos Santos. "Tax evasion and tax avoidance in Portugal : recent developments." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.

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Mestrado em Ciências Empresariais<br>O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por out
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Rosen, Jacob (Jacob Benjamin). "Computer aided tax avoidance policy analysis." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.

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Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program, 2015.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged from student-submitted PDF version of thesis.<br>Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).<br>his thesis presents a three part methodology fo
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Lin, Jue. "Essays on Chinese corporate tax avoidance." Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/49088/.

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This thesis consists of three self-contained studies on corporate tax avoidance of Chinese firms around the 2008 Corporate Tax Reform. In Chapter 1, we describe the background of this thesis, provide a general introduction of the Tax Reform and outline the motivation of this research. Chapter 2 studies how multinationals’ decisions of foreign direct investment (FDI) into China responded to the tax reform where exemption from the dividend withholding tax was repealed and investors from various jurisdictions faced different withholding tax rates due to their existing double tax agreements (DTA)
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Livres sur le sujet "Prevention of tax avoidance"

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Bell, Paula. Tax avoidance: The approach to prevention. Middlesbrough: University of Teesside, 1996.

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Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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Ireland. Convention between Ireland and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Bucharest on 21st October, 1999. Dublin: Stationery Office, 1999.

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Ireland. Convention between Ireland and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Done at Dublin 25 April 1995. Dublin: Stationery Office, 1995.

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Ireland. Convention between Ireland and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Dublin on 8th June, 1999. Dublin: Stationery Office, 1999.

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Ireland. Convention between Ireland and the Republic of Poland for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income: Done at Madrid on 13th November, 1995. Dublin: Stationery Office, 1995.

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Ireland. Convention between Ireland and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital: Done at Prague on 14th November 1995. Dublin: Stationery Office, 1995.

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Greece. Convention between Ireland and the Hellenic Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Athens on 24th November, 2003. Dublin: Stationery Office, 2004.

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Ireland. Convention between Ireland and the Republic of Iceland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital: Done at Dublin on 17th December, 2003. Dublin: Stationery Office, 2004.

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Ireland. Convention between Ireland and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Pretoria on 7th October, 1997. Dublin: Stationery Office, 1997.

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Chapitres de livres sur le sujet "Prevention of tax avoidance"

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Vlcek, William. "Tax Avoidance." In The Palgrave Handbook of Contemporary International Political Economy, 345–57. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-45443-0_22.

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Jain, Tarun. "Tax avoidance." In The Routledge Companion to Tax Avoidance Research, 197–211. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-13.

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Platt, Stephen. "Tax Evasion/Avoidance." In Criminal Capital, 170–87. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137337306_10.

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series, 337–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Beckett, Paul. "Tax avoidance and tax evasion." In Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.

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Wurth, Elea, and Valerie Braithwaite. "Tax practitioners and tax avoidance." In The Routledge Companion to Tax Avoidance Research, 320–39. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-21.

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Hattery, Angela, and Earl Smith. "Prevention and Avoidance." In The Social Dynamics of Family Violence, 359–80. Second edition. | Boulder, CO : Westview Press, [2016]: Routledge, 2018. http://dx.doi.org/10.4324/9780429494345-13.

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Warburton, Christopher E. S. "Tax avoidance and evasion." In Economic Analysis and Law, 273–313. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.

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Okamura, Tadao, and Takako Sakai. "Tax avoidance in Japan." In The Routledge Companion to Tax Avoidance Research, 156–69. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-10.

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Prebble, Zoë, and John Prebble. "Tax avoidance and morality." In The Routledge Companion to Tax Avoidance Research, 369–86. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-23.

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Actes de conférences sur le sujet "Prevention of tax avoidance"

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Sonia, Sonia, and Haryo Suparmun. "Factors Influencing Tax Avoidance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.52.

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Sulistyowati and Hendrawati. "Influencing Factors of Tax Avoidance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.47.

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Zulpahmi, Zulpahmi, Sumardi Sumardi, and Kiki Zakiyyah. "The Factor of Tax Avoidance." In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288684.

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KO, Chang Youl, Joonho PARK, and Hoon JUNG. "Managerial Ability and Tax Avoidance." In Business 2013. Science & Engineering Research Support soCiety, 2013. http://dx.doi.org/10.14257/astl.2013.34.01.

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Zheng, Mengjiao. "Tax Avoidance Activities and Investment Efficiency." In Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/hsmet-19.2019.59.

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Karthikeyan, M., and Bhawana Jain. "Relationship Between CSR Rating and Tax Avoidance." In 2017 IEEE International Conference on Computational Intelligence and Computing Research (ICCIC). IEEE, 2017. http://dx.doi.org/10.1109/iccic.2017.8524285.

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"Tax Avoidance, Corporate Governance and Corporate Innovation." In 2017 4th International Conference on Business, Economics and Management. Francis Academic Press, 2017. http://dx.doi.org/10.25236/busem.2017.25.

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Mangoting, Yenni, Monica Valencia Nugroho, and Avelia Yanuar. "Tax Avoidance Dynamics across Firm's Life Cycle." In Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icame-18.2019.39.

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Rusydi, Mohamad Khoiru. "Aggressive Tax Avoidance, Corruption, and Good Governance." In 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200410.022.

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Mangoting, Yenni, Cecilia Gunadi, Feren Priscilia Dinata Tobing, and Olivia Ariyanto Putri. "Governance Structure, Tax Avoidance, and Firm Value." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.056.

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Rapports d'organisations sur le sujet "Prevention of tax avoidance"

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, June 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Slemrod, Joel, and Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. Cambridge, MA: National Bureau of Economic Research, January 2000. http://dx.doi.org/10.3386/w7473.

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Desai, Mihir, and Dhammika Dharmapala. Corporate Tax Avoidance and Firm Value. Cambridge, MA: National Bureau of Economic Research, April 2005. http://dx.doi.org/10.3386/w11241.

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Stiglitz, Joseph. The General Theory of Tax Avoidance. Cambridge, MA: National Bureau of Economic Research, March 1986. http://dx.doi.org/10.3386/w1868.

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Feldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. Cambridge, MA: National Bureau of Economic Research, March 1995. http://dx.doi.org/10.3386/w5055.

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Desai, Mihir, and Dhammika Dharmapala. Corporate Tax Avoidance and High Powered Incentives. Cambridge, MA: National Bureau of Economic Research, May 2004. http://dx.doi.org/10.3386/w10471.

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Alstadsæter, Annette, Wojciech Kopczuk, and Kjetil Telle. Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter. Cambridge, MA: National Bureau of Economic Research, October 2018. http://dx.doi.org/10.3386/w25191.

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Gammie, Malcolm. Strengthening tax avoidance sanctions and deterrents: a discussion document. The IFS, November 2016. http://dx.doi.org/10.1920/re.ifs.2016.0122.

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DeCicca, Philip, Donald Kenkel, and Feng Liu. Excise Tax Avoidance: The Case of State Cigarette Taxes. Cambridge, MA: National Bureau of Economic Research, April 2010. http://dx.doi.org/10.3386/w15941.

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Godfrey, Claire, and Susana Ruiz Rodriguez. Stopping the Scandals: Five ways governments can end tax avoidance. Oxfam, November 2017. http://dx.doi.org/10.21201/2017.1107.

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