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Aggressive Tax Planning and Labor Investments
Social Science Research Network, 2021We examine the association between aggressive tax planning and labor investment efficiency among U.S. firms. Labor is an important input to production that is material to many firms, and prior research suggests that inefficient labor investments can ...
Simone Traini +2 more
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Tax planning and earnings management: their impact on earnings persistence
Journal of Applied Accounting ResearchPurposeThis study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.Design/methodology/approachIn this study, tax planning refers to ...
Yong Chen, Flora Niu, Tao Zeng
semanticscholar +1 more source
Managerial Ability and Tax Planning: Trade-Off between Tax and Nontax Costs
Sustainability, 2020 This study aims to investigate the effects of managerial ability (MA) on the trade-off between tax and nontax costs in the sustainability perspectives of firms.
Kangyoung Lee, Sungman Yoon
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Tax planning strategies for physicians
The American Journal of Surgery, 2002The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to ...
Thomas R, Pope, Richard W, Schwartz
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The Essence of Tax Planning and Factors Influencing the Quality of Tax Plans
Central Ukrainian Scientific Bulletin. Economic Sciences, 2023The article examines the approaches of scientists to the interpretation of the concept of tax planning and found that in most publications the attention of scientists is focused on the study of the essence, types, and methods of tax planning, but due attention is not paid to the study of factors influencing the quality of tax plans.
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Handbook of Financial Planning and Control, 1999
. This study was conducted by researchers to find out effect of tax planning, good corporate governance on tax avoidance. The company focused on energy sector listed on the IDX in 2019-2022. Purposive sampling is a technique used in sample determination,
J. England
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. This study was conducted by researchers to find out effect of tax planning, good corporate governance on tax avoidance. The company focused on energy sector listed on the IDX in 2019-2022. Purposive sampling is a technique used in sample determination,
J. England
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A Tax on Aggressive Tax Planning
SSRN Electronic Journal, 2017While “aggressive tax planning” is conceptually elusive, tackling it does not require elaborate definitions. Much can be achieved by taxing income flows within multinational firms, to the extent that these flows go from high-tax to low-tax jurisdictions.
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Tax Department Design, Tax Planning, and Tax Risk
Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...Harald Johannes Amberger +3 more
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Board Risk Oversight and Corporate Tax-Planning Practices
Journal of Management Accounting Research, 2020Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities.
M. Beasley +3 more
semanticscholar +1 more source
Agency costs and tax planning when the government is a major Shareholder
Journal of Accounting & Economics, 2019In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the state, but a cost to other shareholders. We examine publicly traded firms in China and find significantly lower tax avoidance by SOEs relative to non-SOEs.
Mark Bradshaw, Guanmin Liao, M. Ma
semanticscholar +1 more source