Results 281 to 290 of about 5,673,954 (346)

The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk

Journal of the American Taxation Association, 2021
This study examines associations between auditor-provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax ...
James A. Chyz, Ronen Gal-Or, Vic Naiker, D. Sharma   +3 more
semanticscholar   +1 more source

Separating Auditor Provided Tax Planning and Tax Compliance Services: Audit Quality Implications

Auditing, 2022
This study uses a unique dataset that separates tax non-audit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS.
James A. Chyz, Ronen Gal-Or, Vic Naiker
semanticscholar   +1 more source

The role of corporate board and auditors in tax planning: evidence from Italy

Management Research Review, 2022
Purpose The purpose of this paper is to investigate the effects of corporate governance mechanisms, namely, board of directors and auditors, on tax aggressiveness in Italian companies listed on the Milan Stock Exchange.
Antonio Iazzi, Andrea Vacca, A. Maizza, Francesco Schiavone   +3 more
semanticscholar   +1 more source

FLAT TAXES AND EFFECTIVE TAX PLANNING [PDF]

National Tax Journal, 1998
Stiglitz (1985) shows that income deferral opportunities and differentially taxed economic activities provide incentives for investors to engage in tax avoidance strategies. In this paper, I describe several tax avoidance strategies that can be used by taxpayers in a Hall-Rabushka flat tax system to reduce or eliminate their tax liabilities.
openaire   +1 more source

International tax planning techniques: a review of the literature

Journal of Applied Accounting Research, 2020
This paper aims to understand the international practices of tax planning. International companies choose their capital structure according to differences in international taxation, in order to minimize the tax burden of the whole company group.
Wafa Ghardallou
exaly   +2 more sources

Conditional Withholding Tax: A Tax on Tax Planning

Bulletin for International Taxation, 2017
This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
openaire   +2 more sources

Strategic reactions in corporate tax planning

Journal of Accounting and Economics, 2019
We find that firms’ tax planning exhibits strategic reactions: firms respond to changes in their industry-competitors’ tax planning by changing their own tax planning in the same direction.
Christopher S Armstrong, Stephen Glaeser   +1 more
exaly   +2 more sources

Law Firms as Tax Planning Service Providers

Accounting Review, 2021
We provide large sample evidence of law firms facilitating U.S. publicly traded companies' tax planning, investigate when evidence of law firm involvement is strongest, and examine some tax planning mechanisms law firms facilitate. Because companies' tax
Andrew A. Acito, Michelle L. Nessa
semanticscholar   +1 more source

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*

Contemporary Accounting Research, 2021
Over the last three decades, academic research has sought to understand how cash shortfalls impact a firm’s ability to take all available value-increasing investment projects.
J. Campbell, Nathan C. Goldman, Bin Li
semanticscholar   +1 more source

Does corporate tax planning mitigate financial constraints? Evidence from China

, 2021
Funding information National Natural Science Foundation of China, Grant/Award Number: 71771162 Abstract We hypothesize that tax planning behaviour mitigates a firm's financial constraints, and this effect is more pronounced in non-state-owned enterprises
Jie Sun, Lewis Makosa, Jinkun Yang, F. Yin, L. Sitsha   +4 more
semanticscholar   +1 more source