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Rozprawy doktorskie na temat „Tax avoidance”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

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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4

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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5

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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6

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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8

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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9

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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Marta, André Filipe Ferreira Santa. "Tax avoidance and corporate social responsibility." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17163.

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Mestrado em Finanças<br>Esta tese visa entender se existe uma conexão entre planeamento fiscal corporativo e responsabilidade social corporativa (RSC). Utilizamos uma amostra composta por 4.453 observações de 914 firmas americanas na NYSE e NASDAQ, entre 2002 e 2016. No geral, não encontramos evidências estatísticas de uma associação entre planeamento fiscal corporativa e responsabilidade social corporativa. No entanto, através de uma regressão por quantis, encontramos evidências estatísticas de uma relação entre planeamento fiscal corporativo e RSC em níveis mais altos de RSC, consistente com

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11

Stancill, Alan Jonathan. "CEO Severance Agreements and Tax Avoidance." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/77862.

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This study investigates the association between CEO severance agreements and corporate tax avoidance. Severance agreements, by providing executives with additional compensation when there is a change in employment status, should serve to encourage additional risk-taking, as reflected by increased tax avoidance activities. Using a large sample of aggregate compensation data, I find some evidence of a relation between the presence of a CEO severance agreement and tax avoidance. Using a smaller sample of hand-collected data, I find a significant negative relation between the magnitude of cash sev

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12

Orlova, Daria. "Tax avoidance and Credit Rating association." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359873.

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In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective tax rate increases at least by 1%. Also, the negative association between book-tax differences and credit rating found.

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13

Liotta, Alessandro. "Tax Avoidance and I.P. Holding Companies." Doctoral thesis, Luiss Guido Carli, 2020. http://hdl.handle.net/11385/204105.

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Alexander, Vincenzo Anna <1981&gt. "Essays on tax avoidance and risk." Doctoral thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/6514.

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This paper reviews the empirical literature on the real effects of tax avoidance. I survey three main areas of the literature: (1) capital structure choices, (2) investments and cash holdings, (3) investors’ valuation. In each section, I summarize the existing works focusing on the existing empirical issues and sources of measurement errors that possibly explain the inconsistencies across studies. Moreover, this study examines the relation between CEO and CFO inside debt holdings and corporate tax avoidance. As executives’ inside debt holdings are unsecured and unfunded, they should align CEOs

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15

Carotenuto, Antonio <1995&gt. "Tax avoidance e profilo di sostenibilità." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15804.

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La ricerca di tesi è stata approfondita per individuare eventuali correlazioni tra imprese coinvolte in possibili inchieste fiscali, quali evasione o elusione, e la possibilità che le stesse possano essere compatibili con un adeguato profilo di sostenibilità. Nel corso degli studi sono state analizzate differenti imprese e le relative inchieste in cui sono state coinvolte, ma l’attenzione si è maggiormente focalizzata su un più ristretto gruppo di sedici imprese. Per ovviare ad una dispersività dello studio, il fulcro geografico centrale designato per lo studio è stato l’Europa. In particolare

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16

Reineke, Rebecca Valeska [Verfasser]. "Essays on tax evasion and tax avoidance / Rebecca Valeska Reineke." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1195137001/34.

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Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.

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Includes bibliographical references.<br>'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?

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Strater, Willem. "The ethics of tax avoidance : The moderating effect of internationalization on the relationship between CSR and tax avoidance." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316649.

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This paper examines how economic, environmental and social CSR activities are related to tax avoidance. Subsequently, this study examines whether internationalization moderates the relationship between the different CSR activities and tax avoidance. A matched sample of 266 firm-year observations was formed; equally split between tax avoidant firms as well as tax compliant firms by employing a novel approach to identify corporate tax avoidance based on tax disputes. The logit regression results shows that the more firms engage in social CSR activities the more likely they are to avoid taxes. Mo

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19

Afonso, Ana Catarina Duarte. "Determinantes do corporate tax avoidance e da utilização de tax havens." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14487.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho de investigação tem como objetivo analisar os determinantes do corporate tax avoidance e da utilização de tax havens, isto é, em que medida certas características da empresa poderão afetar a sua prática de tax avoidance e influenciar a sua escolha na utilização de subsidiárias localizadas em tax havens. Para uma amostra de 321 empresas Europeias constatou-se que a dimensão da empresa, a sua rentabilidade e o grau de utilização de tax havens, determinam de forma positiva o nível de tax avoidance, enquanto que o fact

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Otusanya, Olatunde Julius. "An investigation of tax evasion, tax avoidance and corruption in Nigeria." Thesis, University of Essex, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511002.

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Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual

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LIPATOV, Vilen. "Tax evasion and avoidance : game theoretic approach." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/10309.

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Defence date: 5 September 2007<br>Examining Board: Pascal Courty, (European University Institute) ; Chaim Fershtman, (The Eitan Berglas School of Economics, Tel-Aviv University) ; Ronny Razin, (London School of Economics) ; Karl Schlag, (European University Institute)<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses<br>no abstract available

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Tarsitano, Alberto. "Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123330.

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The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code.<br>El autor analiza un tema de suma importancia como es el de la elu

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Qari, Salmai [Verfasser]. "Tax avoidance, household formation and inequality / Salmai Qari." Berlin : Freie Universität Berlin, 2012. http://d-nb.info/1028496028/34.

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Duarte, Daniel José da Silva. "Corporate tax avoidance followed by mergers and acquisitions." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13186.

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Mestrado em Finanças<br>Este trabalho tem como objetivo perceber as alterações ao planeamento fiscal da empresa após uma operação de F&A. Várias características de F&A foram testadas numa amostra que abrange 707 operações Europeias. No geral, os resultados sugerem que não há evidência estatística de alterações no planeamento fiscal da empresa adquirente após uma operação de F&A. No entanto, encontrámos evidência de um maior nível de planeamento fiscal quando as operações são horizontais e quando a empresa-alvo tem resultados operacionais negativos no ano anterior à operação. Os nossos resultad

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Inger, Kerry Katharine. "Relative valuation of alternative methods of tax avoidance." Diss., Virginia Tech, 2012. http://hdl.handle.net/10919/27623.

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This paper examines the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall measures of tax avoidance; I extend this research by providing evidence that investors distinguish between methods of tax reduction in their valuation of tax avoidance. The impact of tax avoidance on firm value is a function of tax risk, permanence of tax savings, tax planning costs, implicit taxes and contrasts in disclosures of tax reduction in the financial statements. My empirical results suggest that tax avoidance resulting from st

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Theron, Lee. "The use of corporate structures and tax avoidance." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16729.

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Includes bibliographical references<br>South Africa has seen many developments in both the areas of corporate law and tax legislation. The legislation in question has developed from an apartheid or pre-democratic era to that of the current democratic South Africa, in which individuals have the freedom to become entrepreneurs, and have the opportunity to start up small to medium and larger enterprises, in order to firstly make a profit but also to ensure that they enjoy the benefits which the separate legal personality of Corporate Structures are entitled to. The focus of the research was to ca

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Marais, Albertus Johannes. "Simulation discussed : tax avoidance in the common law." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10897.

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Includes bibliographical references.<br>The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz. both the specific and general anti-avoidance provisions contained in the various tax statutes. Building on the principles established in Zandberg v Van Zyl, Dadoo Ltd and others v Krugersdorp Municipal Council and Commissioner of Customs and Excise v Randles Brothers & Hudson Ltd, the test which emerged and has been applied since, is broadly recognised as being that as formulated by Watermeyer JA in R

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JHUANG, KAI-JIA, and 莊鎧嘉. "Dividend Tax and Corporate Tax Avoidance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/41567328314345511176.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>Prior research identifies firm-specific determinants of cross-sectional variation in tax avoidance within a given country but few studies examine the impact of dividend tax on corporate tax avoidance. We examine the impact of shareholder-level taxes on corporate tax avoidance, and further analyze the impact of the adoption of imputation system in Taiwan.Using difference-in-difference model developed in Amiram et al.(2014), exploit changes in a country’s shareholder dividend tax policy, which are exogenous to the firm, to identify the effect of shareholder-level t

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Taylor, Michael Brendan. "Tax policy and tax avoidance : the general anti-avoidance rule from a tax policy perspective." Thesis, 2006. http://hdl.handle.net/2429/18338.

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From a tax policy perspective, tax avoidance creates serious problems by undermining the key objectives and features of a good tax system. Therefore, most advanced tax systems attempt to restrain abusive tax avoidance. The General Anti-Avoidance Rule (the "GAAR") is the primary Canadian control on tax avoidance in the income tax context. Despite the presence of a statutory GAAR, however, Canadian tax law struggles to clearly and consistently identify abusive tax avoidance and to distinguish it from legitimate tax mitigation. In this thesis, the author proposes a theoretical framework for ident

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Chen, Yu-Shan, and 陳右珊. "Impact of anti-tax avoidance policy on corporate tax avoidance activity in China." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/q4be7y.

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碩士<br>國立臺北商業大學<br>會計財稅研究所<br>105<br>Corporate tax avoidance activities are prevalent in many countries, some of which have formulated anti-tax avoidance policies to curb such activities. China amended the chapter on special tax adjustment in the Enterprise Income Tax Law in 2008 and implemented Measures for Special Tax Adjustment in 2009. The present study applied the Shanghai and Shenzhen A-share securities markets in 2005–2015 to investigate whether the implementation of Measures for Special Tax Adjustment has effectively curbed corporate tax avoidance activities and reduced tax erosion in 2

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Bruce, Max James. "Multinational Corporate Tax Avoidance in Australia & Australia's Anti-Avoidance Law." Thesis, 2021. https://hdl.handle.net/2440/134204.

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If multinational companies don’t pay their taxes why the hell should I? It is a question no doubt considered by every taxpayer at some point. Common assumption would have one believe that multinational companies operating in Australia are avoiding the payment of a substantial amount of taxes every year, however, is this the case? This answer is not immediately apparent, indeed, there is a significant divergence of opinion as to the extent of tax avoidance amongst multinational companies operating in Australia and by what means this is being facilitated. This thesis identifies the extent

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Su, Yu-Cheng, and 蘇煜程. "Effect of tax reform on corporate tax avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/6746ud.

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碩士<br>國立臺灣科技大學<br>企業管理系<br>105<br>Companies in Taiwan have been operating a full dividend imputation system (hereafter,DIS) since 1998 to prevent double taxation of dividends. Starting in 2015, Taiwan changed her tax system from a full to partial DIS. Under the partial DIS, only 50% of the dividend imputation credit (hereafter, IC) can be used to offset a resident shareholder's individual income tax liability. According to tax filing data in 2016, personal income tax revenue for 2015 amounts to NT$144 billion increased by NT$23 billion from a year earlier. The growth in personal income tax rev

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Chiu-ChinHsu and 許秋琴. "Tax Havens and the Valuation of Tax Avoidance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/p3g2hw.

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碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>106<br>In this paper, whether or not “companies setting up a subsidiary in a tax haven” had a different impact on “the market evaluation of corporate tax avoidance” was explored. In order to achieve the most efficient resource allocation, tax haven subsidiaries were set up as offshore companies for operational scheduling, which have also become tools for profit distribution and control of shareholders to seek personal gain due the differential taxes, loosened legal governance environments, and other factors. In this study, the OLS regression research model was

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Chiang, Pei-Chen, and 姜沛岑. "The relationship between tax avoidance and tax risk." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/c6v4hm.

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碩士<br>國立政治大學<br>財政學系<br>106<br>Tax risk is the degree of uncertainty about the firm’s future tax payments, where the tax uncertainty comes from the likelihood of losing a claimed tax benefit upon challenged by a tax authority. In my research, the sample selection begins with TEJ Database firm-years between 1998 and 2016. I investigate the relation between tax avoidance and tax risk. The results show that the firms with low effective tax rates or high book-tax differences bear less tax risk. On average, reduction of explicit tax can be achieved via safe tax avoidance strategies, and tax avoidan

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Tu, Wei Lun, and 杜瑋倫. "Research on the Legal Problems of Value-added Tax Avoidance and Anti-Tax Avoidance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/10278603156761370886.

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WU, MEI-HSIU, and 吳美秀. "A study on tax avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/47tu7d.

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碩士<br>東吳大學<br>法律學系<br>105<br>Tax avoidance is the legal utilization of the tax regime, to reduce the amount of tax that is payable by means that are within the law. Tax planning includes legitimate tax savings、tax avoidance and illegal tax evasion. It is often very hard to distinguish them. Taxpayers, based on gaining tax benefits, may abuse legal forms to avoid the constituent elements of taxation by irregular transactions and attain the economic benefits equivalent to normal transactions. Such actions shall be termed tax avoidance. Tax evasion is the use of tax loopholes to obtain tax benefi

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JUNG-CHE, CHEN, and 陳榮哲. "A Study on Tax Avoidance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/66584755866945448948.

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碩士<br>國立臺北大學<br>法律學系一般生組<br>97<br>What this study wants to discuss is about the concept of tax avoidance. In Taiwan, the concept of tax avoidance seems to be tenuous and vague to tax collection authority and court. Consequently, all that I want is to clarify the concept of tax avoidance, how to deal with it in tax law and the effect of it in tax law. In order to achieve these goals which above mentioned, the framework of this study is: Firstly, I will recount the motive, the ambit and limitation of this research, methodology and the logical arrangement of this study. Secondly, I will try

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Li-TingChen and 陳俐婷. "XBRL Adoption and Tax Avoidance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/c52nuu.

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碩士<br>國立成功大學<br>會計學系<br>105<br>In this study, we investigate whether mandatory filing of eXtensible Business Reporting Language (XBRL) financial reports reduces tax avoidance among corporations, motivated by recent studies claiming that mandatory reporting using the XBRL format helps reduce information asymmetry and enhances the quality of information disclosure. Better transparency can improve the external monitoring environment and reduce tax avoidance. We use a sample of listed companies in the U.S from 2006 to 2014. The empirical results indicate that mandatory reporting using the XBRL for

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Yu, Hsin-Yi, and 余欣怡. "Family Firms and Tax Avoidance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/22491223397126951633.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>99<br>The paper investigates a sample of Taiwan public traded companies in the period of 2000-2009. This paper studies the relation between family firms and avoidance, and further examines the effects of two agency problems (conflict between owner and manager, and conflict between controller shareholder and minority shareholder) on tax avoidance. I use three different definitions of family firms and tax avoidance model developed by Frank, Lynch and Rego(2009) to analyze those relations. The results are as follow : (1) relative to non-family firms, family firms are

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CHEN, YU-HUA, and 陳玉華. "Business Strategy and Tax Avoidance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/51258950771150208749.

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碩士<br>國立臺北大學<br>國際財務金融碩士在職專班<br>105<br>The main purpose of this study is to examine the association between business strategies and tax avoidance, to investigate whether business strategies influence the tax avoidance activities, and to find out whether the level of tax avoidance is in different business strategies. Current book effective tax rates, cash effective tax rates, book-tax differences, permanent book-tax differences, and discretionary book-tax differences are employed to capture tax avoidance activities. This study uses Miles and Snow’s 1978 and 2003 organizational strategy typology

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Michie, Jane Heddle. "Tax avoidance : the Canadian experience." Thesis, 1992. http://hdl.handle.net/2429/3397.

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Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered. This paper adopts a methodology which incorporates a political perspective. In particular, the rule is analyzed within the general environment - the socio-political, economic and historical backgrounds - in existence at that time. It was felt that such an approach was necessary to explain certain iss

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Liu, Jian You, and 劉健右. "A study on tax avoidance." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/05840272560669873834.

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Tien-MingCheng and 鄭天銘. "CEO AGE AND TAX AVOIDANCE." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/sue63x.

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TSAI, HUNG-KUEN, and 蔡鴻坤. "Family Firms and Tax Avoidance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ed57fp.

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碩士<br>國立高雄大學<br>金融管理學系碩士班<br>106<br>Taxes represent a significant burden to the firms and shareholders, and there is a growing anit-avoidance tendency in the global recently. Especially in Taiwan, complex ownership structures exist in family firms, which makes them easier to develop tax avoidance strategies. However, if a firm attempts to avoid tax, the firm has to trade-off between benefits and the costs of tax avoidance. The benefits of avoiding tax include tax savings and rent extraction respectively; On the cost side, potential penalty and non-tax cost are two typical cost of tax avoidance

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林咸劭. "Institutional ownership and tax avoidance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/554z24.

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碩士<br>國立政治大學<br>財政學系<br>106<br>This study examines the effect of institutional ownership on tax avoidance. A key issue in testing the relation between tax avoidance and institutional ownership is that institutional ownership is endogenous, so studies in related fields have studied the effect of institutional ownership on tax avoidance through corporate governance mechanisms. Khan et al. (2017) found that there is no consistency in the effect of institutional ownership on tax avoidance, and therefore using the Russell index reconstitution setting to isolate exogenous shocks to institutional own

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TSENG, YI-CHING, and 曾怡菁. "Anti-Tax Avoidance Disclosure Rules." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/wav4kw.

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碩士<br>國立高雄科技大學<br>財富與稅務管理系<br>107<br>Taiwan had enacted The Rules of Controlled Foreign Company (CFC) and Place of Effective Management (PEM) for Anti-tax Avoidance Rules in 2016. However, due to jurisdiction, it is hard for taxation authorities to comprehend taxpayer’s CFC and to charge tax on a Taiwan person/company that controls a CFC. Therefore, in the tax col-lection process, strengthening the collection of overseas taxation information of the CFC has become the key to the success of tackling cross-border tax evasion and tax avoid-ance. Recently, many countries have carried out reforms in

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Wen-HsinLi and 李文馨. "CFO Ethnicity and Tax Avoidance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/upubd3.

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碩士<br>國立成功大學<br>會計學系<br>107<br>In this paper, I examine the ethnicity of CFOs and the degree of his or her tax avoidance. I find that companies with non-white CFOs are more aggressive on tax avoidance than companies with white CFOs, and this result is due to the individual effect of CFO. Then, I further distinguish non-white into African and Asian. I find that the behavior of aggressive tax avoidance is primarily resulting from Asian CFOs. Overall, I find the evidence of different ethnicities with different risk preferences. Also, I confirm that CFOs’ individual characteristics do have impact

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Yeh, Yi-Chun, and 葉怡均. "Tax Avoidance and Corporate Reputation." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/wq29wh.

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碩士<br>國立政治大學<br>財政學系<br>106<br>This study discusses the association between tax avoidance and corporate reputation. Follow Gallemore, Maydew, and Thornock (2014), using the perceptions formed by different corporate stakeholders to make a broad definition of corporate reputation. Then, select multiple proxies of corporate reputation according to the definition to do my empirical analysis. And observe whether reputation of the corporations change if they were reported by public media because of tax avoidance. 　　This study collects media reports in Taiwan from 2007 to 2016 and includes financial

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吳振德. "Corporate Tax Avoidance and Cash Holdings." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/21285882334016937904.

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碩士<br>國立政治大學<br>財政學系<br>104<br>Prior studies have mixed evidence about the relationship between corporate tax avoidance and firm cash holdings. This study uses data of Taiwan listed corporations from 1996 to 2014. In the view of precautionary motive of cash holdings, firms that have higher levels of tax avoidance will encounter more tax risk so that these firms will hold more cash. In the view of agency theory, tax avoidance could have an adverse impact on firm’s information environment. Therefore, the adverse impact of tax avoidance can allow managers to undertake greater rent extraction. Bec

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