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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
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)
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)
Opis fizyczny
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