Corporate Tax Evasion: Evidence from International Trade

2020 ◽  
Author(s):  
Adrien Bussy
Keyword(s):  
International Trade ◽  
Tax Evasion ◽  
Corporate Tax

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 Changes in the Structure of International Trade And Services in the Context of Tax Fraud and Tax Evasion

2021 ◽  
Vol 126 ◽  
pp. 09001
Author(s):  
Antonín Korauš ◽  
Miroslav Gombár ◽  
Filip Černák
Keyword(s):  
International Trade ◽  
Tax Evasion ◽  
Financial Management ◽  
Tax Avoidance ◽  
Business Environment ◽  
Individual Member ◽  
Member States ◽  
Development Fund ◽  
Tax Fraud ◽  
The Eu

The EU and the Member States have been forced in recent years to take a stronger position against the growing trend of tax fraud, tax evasion, and tax avoidance. The EU legislative and non-legislative acts in this area have resulted from political attitudes, economic intentions, proposals, and compromises reached between the individual Member States, on the one hand, and the EU, on the other, in their effort to combat fraudulent behaviour in the taxation area. The fight against fraudulent behaviour in the taxation area, be it tax fraud, tax evasion or tax avoidance, has become a real global challenge not only for the EU and its Member States but also for the entire world. These are different forms and methods for misusing tax systems both within the EU and abroad. This paper is part of the project: “Electronic methods for detecting unusual business transactions in the business environment” (ITMS code: 313022W057), co-financed by the European Regional Development Fund (ERDF) and also the project “VEGA1 / 0194/19 — Research on process-oriented financial management with a focus on to detect tax evasion in international trade”.

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.

Sign in / Sign up

Export Citation Format

Share Document