Tax Avoidance Vs Tax Aggressiveness

2013

I develop a unifying conceptual framework of corporate tax planning.

Author: Gerrit M. Lietz

Publisher:

ISBN: OCLC:1308968720

Category:

Page: 68

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I develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, i.e. tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by relating them to the seminal notion of effective tax planning presented in Scholes and Wolfson [1992]. Most importantly, literature knows no universal approach to the constructs of tax avoidance and tax aggressiveness (Hanlon and Heitzman [2010]). In search of a useful reference point to delimit non-aggressive from aggressive tax avoidance, I put a particular focus on the more-likely-than-not probability of a tax transaction being legally sustainable upon potential audit (e.g. Lisowsky, Robinson, and Schmidt [2013]). I further provide an overview of commonly used and recently suggested empirical measures of the underlying constructs and discuss their context-sensitive strengths and weaknesses. Finally, I arrange the measures along the lines of the proposed conceptual framework in an attempt to provide guidance as to which proxy most adequately reflects which conceptual construct. Although a demanding task, the promotion of a sound theoretical understanding and careful empirical handling of the relevant tax constructs should enrich the discussion and foster consistent inferences.
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Tax Avoidance Frameworks

2021

"This book explains the concept of "tax avoidance", and how it has been developed in legislation and case law, and provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax ...

Author: Hartley Foster

Publisher:

ISBN: 1526516314

Category: Electronic books

Page:

View: 382

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"This book explains the concept of "tax avoidance", and how it has been developed in legislation and case law, and provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax Avoidance Schemes) to POTAS (Promoters of Tax Avoidance Schemes) that have been introduced particularly since 2000. Tax avoidance is a concept that has been the subject of considerable scrutiny. It is also an area of tax law that is subject to regular change. Tax practitioners are expected to understand the legislative and regulatory frameworks that apply, so as to recognise their obligations, and the obligations of their clients to behave responsibility. This book focuses on the ways in which tax avoidance has been combated in the UK. The first part of the book looks primarily at the relevant legal developments, highlighting the relevant cases throughout. Part Two covers the supply side measures that have been introduced, from DOTAS onwards, including the penalty regime, with the aim of seeking to dissuade individuals and businesses from engaging in tax avoidance practices. The measures applying to both indirect and direct taxes are covered. This is a complex and changing area of tax law and this title will help advisers to avoid falling foul of these regulations and ensure that their reputation as a provider of tax advice remains 'clean'."--
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G A T C A

2017-10-26

The book concludes with insights into how institutions can translate these complex obligations into effective client communications. This book is a practical guide to global anti-tax evasion frameworks.

Author: Ross K. McGill

Publisher: Springer

ISBN: 9783319617831

Category: Business & Economics

Page: 291

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This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.
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Developing Alternative Frameworks for Explaining Tax Compliance

2010-06-10

The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives.

Author: James Alm

Publisher: Routledge

ISBN: 9781136970658

Category: Business & Economics

Page: 272

View: 863

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Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.
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Coping with the Increasingly Stringent Global Anti tax Avoidance Environment the Case of MNCs in China

2017

This article identifies the difference between tax avoidance and tax evasion and discusses some of the main international players and key international anti-tax avoidance initiatives.

Author: S. Shi

Publisher:

ISBN: OCLC:1262835513

Category:

Page:

View: 670

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This article identifies the difference between tax avoidance and tax evasion and discusses some of the main international players and key international anti-tax avoidance initiatives. The author explains the development of China's anti-tax avoidance framework and analyses a few recent tax enforcement cases to highlight the challenges multinational enterprises face in China. Furthermore, she offers her reflections and practical advice for managing tax affairs in this heightened enforcement environment.
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