International accounting business conference (iabc) 2013 ownership structure and corporate tax aggressiveness. Aggressive corporate tax planning has existed throughout history and will likely continue for as long as corporations are subject to tax however, the degree of. Corporate governance and tax aggressiveness: evidence from malaysia nik norhaslinda binti nik ab rahman universiti sains malaysia 2011. Issuu is a digital publishing platform on tax aggressiveness, author: alexander decker, name: the effects of board of directors’ characteristics on tax. Tax aggressiveness and accounting fraud 3 erickson, hanlon, and maydew  conclude that these ﬁrms, on av-erage, deliberately overpaid their taxes by 11 cents. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. 1 what does tax aggressiveness signal evidence from stock price reactions to news about tax aggressiveness lying to the irs doesn’t generate the same public. Abstract there are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax.
Base erosion and profit shifting (beps) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no. Overconfidence and aggressive corporate tax policy james a chyz university of tennessee fabio gaertner university of wisconsin-madison asad kausar. Government plans in consultation document suggest that tax advisers whose schemes are defeated in courts could have to repay lost money to taxpayer. With sox having increased public sensitivity to company tax aggressiveness, current tax-reform proposal will likely inhibit it still further. 1 agency, leverage policy and tax aggressiveness during transition period: evidence from indonesia okta s hartadinata universitas airlangga, surabaya, indonesia. The joint international taskforce on shared intelligence and collaboration brings together 36 of the world's national tax administrations that have committed to more.
Does tax aggressiveness reduce financial reporting transparency karthik balakrishnan email: [email protected] phone: (215) 898-2610. 1 tax avoidance, tax aggressiveness, tax risk and firm risk 1 introduction surveys and other publications by tax practitioners have focused attention on the notion. The effect of auditor-provided tax services on tax and financial reporting aggressiveness minyoung noh, doocheol moon, andres guiral school of business.
1 1 introduction to tax aggressiveness the term “tax aggressiveness” first entered accounting research literature in the late 1990’s at this time, the gap. Offshore tax evasion and aggressive tax avoidance impacts all canadians canada has one of the highest voluntary compliance rates in the world most canadians file.
Corporate tax aggressiveness steve shay, moderator dick harvey and ed outslay, panelists. Taxation papers - taxation and customs union study on structures of aggressive tax planning and effective corporate taxation, tax incidence and tax. The effect of board of director composition on corporate tax considers the effect of board of director composition on corporate tax aggressiveness.
This study examines the impact of board of director gender diversity on corporate tax aggressiveness based on a sample of 418 us firms covering the 2006–2009.
Journal of asian business strategy, 5(1)2015: 1-12 3 in particular, it is admitted that tax aggressiveness is not only the reduction of the tax due. Define aggressiveness aggressiveness synonyms, aggressiveness pronunciation, aggressiveness translation, english dictionary definition of aggressiveness adj 1. Aggressive tax planning is actively pushing the limits of what is allowed in terms of the law this may be stretching the definition of a term in legislation to. The most aggressive tax authorities in the world by kash mansori posted: november 20, 2014 earlier this week there was a court ruling in india related to transfer. The effects of board of directors’ characteristics on tax aggressiveness paper examines the effects of board of directors’ characteristics on tax aggressiveness. In our forthcoming journal of accounting research paper, equity risk incentives and corporate tax aggressiveness, we examine equity risk incentives as one determinant.
Full-text (pdf) | tax is one of the most significant business costs incurred by firms, and it has a direct impact on profitability and shareholder value consequently. Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within.