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2010 | nr 142 | 468-478
Tytuł artykułu

Badania nad unikaniem opodatkowania przez korporacje

Warianty tytułu
Research on Corporate Tax Aviodance
Języki publikacji
PL
Abstrakty
Przedmiotem rozważań zawartych w artykule jest unikanie opodatkowania dochodów. Opracowanie składa się z czterech części, a jego podstawowym celem jest przedstawienie dotychczasowego stanu badań nad unikaniem opodatkowania oraz omówieniu metod jego pomiaru. (fragment tekstu)
EN
The present paper focuses on the corporate tax avoidance. The main goal of this paper is to present the state-of-the-art in corporate tax avoidance, to summarize what has been described and what remains to be found out and to offer suggestions for future research. The corporate governance view of taxation justifies the prediction mat tax avoidance does not necessarily bring about a simple transfer of resources from the state to shareholders since managers may take over some part of the benefits resulting from tax avoidance. Numerous researchers have widely discussed the scale, determinants and consequences of corporate tax avoidance. Among the points they have been raising the following seem to be most outstanding: Why do some companies avoid taxation more often than others? What do investors, creditors, and consumers think of corporate tax avoidance patterns? What costs are borne by tax avoiding companies? There are many interesting avenues for future research. For example, not much is known about the corporate tax avoidance outside the American setting. This phenomenon has yet to be explored in other countries. Another area where more could be achieved is a more in-depth examination of the effects of ownership structure. In addition, it may be interesting to consider the role of bondholders and creditors. Finally, further research requires more precise parameters and methodology for measuring tax avoidance. (fragment tekstu)
Rocznik
Numer
Strony
468-478
Opis fizyczny
Twórcy
  • Uniwersytet Ekonomiczny w Poznaniu
Bibliografia
  • Allingham M., Sandmo A. (1972), Income tax evasion: a theoretical analysis, Journal of Public Economics, No. l.
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  • Badertscher B., Katz S., Rego S., (2009), Does Private Equity Ownership Affect Tax Reporing Aggressiveness?, Working Paper, University of lowa.
  • Bernal A., (2008), Zjawisko uchylania się od podatków dochodowych i metody jego ograniczania, Difin, Warszawa.
  • Chen S., Chen X., Cheng Q., Shevlin T.,(2009), Are family firms more aggressive than non-family firms?', Journal of Financial Economics, w druku.
  • Chen K.-P., Chu C., (2005), Internal control vs. external manipulation: a model of corporate income tax evasion, RAND Journal of Economics, No. 36.
  • Crocker K., Slemrod J. (2005), Corporate tax evasion with agency costs, Journal of Public Economics, No. 89.
  • Desai M., Dharmapala D., (2006), Corporate tax avoidance and high-powered incentives, Journal of Financial Economics, No. 79.
  • Desai M., Dharmapala D., (2008), Tax and corporate governance: an economic approach, Tax and corporate governance, Schon, W. (red.), Springer-Verlag, Berlin.
  • Desai M., Dharmapala D., (2009), Corporate tax avoidance and firm value, Review of Economics and Statistics, No. 91.
  • Desai M., Dyck L, Zingales L., (2007), Theft and taxes, Journal of Financial Economics, No. 84.
  • Desai M., Hines J., (2002), Expectations and expatriations: Tracing the causes and consequences of corporate inversions, National Tax Journal, No. 55.
  • Dyreng S., Hanlon M., Maydew E., (2008), Long-run corporate tax avoidance, The Accounting Review, No. 83.
  • Erickson M., Hanlon M., Maydew E., (2004), How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings, The Accounting Review, No. 79.
  • Guedhami O., Pittman J., (2008), The importance of IRS monitoring to debt pricing in private firms, Journal of Financial Economics, No. 90.
  • Hanlon M., Heitzman S., (2009), Tax Research, Working paper, MIT.
  • Hanlon M., Slemrod J., (2009), What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement, Journal of Public Economics,,, nr 93.
  • Karwat, R, (2002), Obejście prawa podatkowego: Natur a zjawiska i sposoby przeciwdziałania mu, Dom Wydawniczy ABC, Warszawa.
  • Kudła J., (2004), Ekonomiczne problemy kosztów opodatkowania i nielegalnego unikania podatków, Uniwersytet Warszawski Wydział Nauk Ekonomicznych, Warszawa.
  • Phillips J., (2003), Corporate tax-planning effectiveness: the role of compensation-based incentives, The Accounting Review, No. 78.
  • Robinson J., Sikes S., Weaver C., (2008), The Impact of Evaluating the Tax Department as a Profit Center on Effective Tax Rates, Working Paper, University of Texas.
  • Slemrod J., (2004), The economics of corporate tax selfishness, National Tax Journal, No. 57.
  • Slemrod J., Yitzhaki S., (2002), Tax avoidance, evasion, and administration, Auerbach, A.M., Feldstein, (red.), Handbook of Public Economics, No. 3., Amsterdam: Elsevier Science.
  • Wilson R., (2009), An examination of corporate tax shelter participants, The Accounting Review, No. 84.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171198939
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