Extent of Corporate Tax Evasion when Taxable Earnings and Accounting Earnings Coincide

2010 ◽  
Author(s):  
Stavroula Kourdoumpalou ◽  
Theofanis Karagiorgos
Keyword(s):  
Tax Evasion ◽  
Corporate Tax ◽  
Accounting Earnings

Extent of corporate tax evasion when taxable earnings and accounting earnings coincide

2012 ◽  
Vol 27 (3) ◽  
pp. 228-250 ◽  
Author(s):  
Stavroula Kourdoumpalou ◽  
Theofanis Karagiorgos
Keyword(s):  
Tax Evasion ◽  
Corporate Tax ◽  
Accounting Earnings

Competition and corporate tax evasion: An institution-based view

2017 ◽  
Vol 52 (2) ◽  
pp. 258-269 ◽  
Author(s):  
Omer N. Gokalp ◽  
Seung-Hyun Lee ◽  
Mike W. Peng
Keyword(s):  
Tax Evasion ◽  
Corporate Tax

Ending the Tax Haven Scandals

2009 ◽  
Vol 9 (3) ◽  
pp. 1850175 ◽  
Author(s):  
Robert T. Kudrle
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Avoidance ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Formula Apportionment ◽  
Automatic Information ◽  
Tax Haven ◽  
The World ◽  
Taking Action

States around the world appear more determined than ever to end tax haven abuse. The new U.S. administration, for example, is taking action against both major tax haven problems: corporation income tax avoidance and personal income tax evasion. Some progress may be made. This essay argues, however, that only radically new policy will likely suffice either to shore up corporate tax revenues or to sharply diminish evasion. Global formula apportionment is needed if the corporate income tax is to be preserved, and only a combination of automatic information sharing among governments and source withholding can stamp out evasion. As in most areas of international economic policy, U.S. leadership is essential.

scholarly journals The Effect of Public Share Ownership on Tax Evasion: Study on Companies Listed in Indonesia Stock Exchange Between 2008-2011

2019 ◽  
Vol 10 (6) ◽  
pp. 124
Author(s):  
Muhammad Ikbal Abdullah ◽  
Andi Chairil Furqan ◽  
Ni Made Suwitri Parwati ◽  
Asmanurhidayani Asmanurhidayani
Keyword(s):  
Tax Evasion ◽  
Management Practices ◽  
Tax Avoidance ◽  
Public Ownership ◽  
Corporate Tax ◽  
Public Companies ◽  
Share Ownership ◽  
The Government ◽  
The Impact ◽  
Public Share

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.

scholarly journals Literature Review of Antecedents of Corporate Tax Avoidance in Indonesia

2021 ◽  
Vol 3 (3) ◽  
pp. 243-248
Author(s):  
Yuliana ◽  
Agus Munandar
Keyword(s):  
Literature Review ◽  
Tax Evasion ◽  
Audit Quality ◽  
Public Awareness ◽  
Tax Avoidance ◽  
Journal Articles ◽  
Corporate Tax ◽  
The Public ◽  
Research Findings ◽  
Positive Effect

Taxes are critical for the country's development because they generate revenue used to expand the Indonesian economy. The Corona Virus outbreak has shocked the public during the government's campaign to raise public awareness about the importance of paying taxes. Despite the Covid-19 pandemic, the company continues to pay taxes and thus avoids spending taxes. The purpose of this study is to examine the factors that may influence tax evasion by Indonesian manufacturing firms. This study employs qualitative research in conjunction with a literature review or a method of literature review. The researchers identified and analyzed 18 peer-reviewed journal articles over three years (2019-2021). According to the research findings, firm size, leverage, committee composition, and audit quality all have a significant positive effect on tax avoidance. Because researchers consider businesses to be taxpayers, it's natural that if the objective is to maximize profits, this tax avoidance action will become more aggressive during the pandemic.

Correlation between misinvoicing and non-tariff measures for Turkey's exports to the EU

2021 ◽  
Vol 71 (2) ◽  
pp. 327-346
Author(s):  
Ayşegül Karataş ◽  
Halil Şimdi ◽  
Büşra Garip
Keyword(s):  
European Union ◽  
Method Of Moments ◽  
Tax Evasion ◽  
Generalized Method Of Moments ◽  
Negative Relationship ◽  
The European Union ◽  
Corporate Tax ◽  
Price Manipulation ◽  
The Impact ◽  
The Eu

AbstractMany researchers have analysed the factors that cause discrepancies in the mirror trade statistics. However, the conflicting findings of the relatively limited number of studies on the relation between non-tariff measures and misinvoicing make further research in this area necessary. Therefore, our paper aimed to analyse the impact of non-tariff measures on misinvoicing in the context of Turkey's exports to the European Union (EU) between 2008 and 2015. This study tested the possible relationship between them using other measurable variables related to Turkey's exports to the EU of the products to which the non-tariff measures were applied. This has been done by employing the dynamic generalized method of moments (GMM) as well as the quantile regression (QR) models. It was observed that tariffs, along with non-tariff measures, have negative relationship with the misinvoiced amount. Additionally, it is also observed that the transfer price manipulation appears to be a means of corporate tax evasion. This finding aligns with the decrease in reported imports and the decrease in the perceived levels of corruption.

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