scholarly journals Determinants of Tax Planning: Theoretical Analysis

2021 ◽  
Vol 22 ◽  
pp. 5
Author(s):  
Lina Matusevičienė ◽  
Kristina Rudžionienė

Annotation. Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that determine tax planning. Although there are a number of scientific literature analysing these factors, it is noted that there is a need to systematize this literature. The purpose of the article is to identify the determinants of tax planning activities in companies and households. Methods used in the article: systematic analysis of scientific literature, systematization of information, comparison, generalization. After analyzing the scientific literature, authors provide a concept of tax planning and selected determinants that encourage and inhibit the involvement of both types of taxpayers in tax planning activities. After a theoretical analysis, it was found that corporate tax planning is influenced by the company's profitability, profit begor taxes, internationalisation, the scale of foreign operations, listing, capital receptivity and growth, development, size and leverage of the company, optimism of the company CEO, experience of his military service, lobbying, reputation and financial accounting issues. Household tax planning is influenced by taxpayers' age, income, intra-household income inequality, experience, a compendium tax system, its complexity, fines, the likelihood ofecassionisation. Religiousity is a factor that hampers the involvement of both businesses and households in tax planning activities.   Keywords: tax planning, determinants, tax avoidance, households, company. JEL Code: H26

2020 ◽  
Vol 81 (6) ◽  
pp. 23-31
Author(s):  
M. I. Vasileva

The aim of the study was to investigate approaches to the formation of general educational skills. A survey examining the design and research process was carried out by 6th-grade Russian students over the course of an extracurricular project entitled «Names of Modern Professions». In the paper, the selection of the «Lexicology» section for such activities carried out by school pupils is substantiated and stages of work on the project are described. The applied methodology involves theoretical analysis of scientific literature, formative experimentation, analysis of products of educational activities, observation and description. It is concluded that the design of extracurricular research activities in the Russian language contributes to the formation of general educational competencies in conducting surveys and searching for information on the basis of subject skills.


2015 ◽  
Vol 30 (4) ◽  
pp. 311-327 ◽  
Author(s):  
Megan F. Hess ◽  
Raquel Meyer Alexander

ABSTRACT This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies, this case provides a launching point for students to consider the ethics of corporate tax planning. The ethics of multinational tax practices, especially the use of tax havens, has recently become the focus of media and legislative debate in both the U.S. and the U.K., and many well-respected companies, such as General Electric, Apple Inc., and Starbucks are now feeling the pressure to reform. In a post-case learning assessment, students demonstrated significant improvement in their understanding and indicated that they enjoyed discussing this controversial issue. The “Implementation Guidance” section and Teaching Notes offer guidance for in-class discussion of the ethical and tax issues in this case.


2021 ◽  
Vol 66 (05) ◽  
pp. 228-232
Author(s):  
Aygun Gunduz Guliyeva ◽  

There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there is a banned state aid. Finally, the European Court of Justice no longer applies the rule of law and exclusion to selectivity. Instead, the selectivity review consists of two parts: whether a precaution is selective and whether preference is necessary and proportionate. Key words: EU, tax, tax avoidance, state aid, tax planning, competition


2021 ◽  
Vol 296 (4) ◽  
pp. 7-13
Author(s):  
Denys GIULMAGOMEDOV ◽  

At the present stage of development, organizations play a leading role in society. Organizations are multifaceted and widely represented in various forms, such as enterprises, non-profit organizations, public authorities, associations of citizens or communities, international legal, economic, social institutions, police or security agencies, scientific societies, and so on. Most organizations today operate in a competitive environment that requires them to constantly develop and improve. The winner is the one who acts prudently and effectively. In this aspect, the strategic management of the organization’s development is critical to its existence in a competitive environment in the long run. The article substantiates the difference between the dynamics of organizational development of pre-trial investigation bodies from business organizations due to the lack of competition as the main determinant of such development. A comparative analysis of the definitions of strategy, strategic management and organizational development is presented in order to identify the specifics of strategic management of organizational development. Through a systematic analysis of regulations that define the main tasks of pre-trial investigation bodies, the strategic goals of such bodies are identified, which should be taken into account when developing their development strategy. On the basis of the presented material the author’s definition of the concept of strategic management of development of bodies of pre-judicial investigation is offered. Based on the analysis, the European Foundation for Quality Management and 7s McKinsey’s contemporary evaluation models identify the main trends in organizational development, which in the future should be taken into account by pre-trial investigation bodies when developing their own development strategies. Conclusions are made about the prospects of further research in this direction.


2021 ◽  
pp. 142-154
Author(s):  
Gea Delaya Tambahani ◽  
Tinneke E.M. Sumual ◽  
Cecilia Kewo

Penelititan ini bertujuan mengetahui dan menganalisis pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) terhadap Nilai Perusahaan pada perusahaan manufaktur sektor industri konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Menggunakan data sekunder dan  metode penelitian kuantitatif. Teknik analisis yang digunakan yaitu regresi data panel, gabungan time series dan cross section. Menggunakan aplikasi pengolahan data Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara antara variabel satu dengan variabel lainnya. Sampel yang digunakan sebanyak 16 perusahaan manufaktur sektor industri barang konsumsi subsektor makanan dan minuman selama 3 periode dari tahun 2017-2019  dengan purposive sampling sebagaiimetode pengambilan sampel. Hasillpenelitian menunjukkan bahwa Perencanaan Pajak (BTD) berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (PBV) dan penghindaran Pajak (ETR) berpengaruh negatiffdan tidak signifikan terhadap nilai perusahaan.


Author(s):  
Olga Shcherbakova ◽  
Anna Tatarinceva

The levels of conflictological culture of pedagogues and engineers, the peculiarities of its formation as well as the comparison of the conflictological culture’s levels among representatives of these specialties on the base of their gender and work experience are analyzed in the proposed research. Each specialist owns a certain level of the conflictological culture’s development and he/she expresses it in a professional environment. The relevance of the research’s theme is caused by the necessity to improve conflictological culture of specialists for their further successful activities. The Aim of the research is the identification of differences in the levels’ formation of specialists’ conflictological culture by the example of pedagogues and engineers and the influence of such a characteristic as a gender and work experience  on it. The Object of the research is the process of forming conflictological culture of pedagogues and engineers. The Methods of the research are the following:1. the theoretical analysis of scientific literature on the given problem;2.the empirical analysis of obtained data reflected the level’s formation of pedagogues and engineers. 


2021 ◽  
Vol 24 (1) ◽  
pp. 182-196
Author(s):  
Vít Jedlička

Tax avoidance is an important element of management in the global economy. Managers use tax havens for reducing a company’s effective tax rate. The most common practices in international tax planning can be divided into three groups: loans and their related interest, royalties, and transfer pricing. The aim of this article is to find the determinants of the tax burden faced by foreign-owned subsidiaries. Therefore, a model was created for the tax burden, focusing on the special position of subsidiaries within international tax planning. For this purpose, taxes/outcomes was established as a new dependent variable. The panel data used include Czech companies that are owned by parent companies located in other EU countries. The model distinguishes EU tax havens from regular member states; sector dummy variables are also included. The regression model that was created did not confirm the assumed dependencies. Rather, it indicated other important determinants: profitability, the share of intangible assets, size, and the dummy variable for the ICT sector. Based on the regression results, the independent variables connected with known tax planning schemes have relatively low importance. The significance of these results can be seen in the subsequent conclusions. First of all, there is no difference between the subsidiaries’ tax burdens based on the parent company’s location. Corporations use international tax planning whether or not they are owned from a tax haven. The second significant conclusion indicates the importance of certain sectors and their attributes concerning the tax burden. Companies from the ICT sector are linked to a lower tax burden. On the other hand, the dependencies within the financial sector are not statistically significant. From the perspective of further research, it would be constructive to incorporate the subsidiary’s position within the group.


2021 ◽  
Vol 2 (5 (293)) ◽  
pp. 1-7
Author(s):  
Saulė Grigaliūnaitė ◽  
Rita Kantanavičiūtė-Petružė

The theoretical analysis of scientific literature sources and practice show that standardized adult assessment tools for the evaluation of adult swallowing disorders and readiness for withdrawal of the nasogastric tube (NGZ) are not uniformly used in Lithuanian health care institutions. The theoretical analysis of the assessment of swallowing disorders in adults fed by NGZ in the article showed that in the early stage of the disorder, examinations that are performed in the patient's ward and do not require radiological evaluation are sufficiently accurate. The aim of the study is to reveal the tools and methodologies for the evaluation of swallowing disorders in adults fed by NGZ in the patient's ward during the acute period of the disease. After the theoretical analysis of scientific literature sources, it can be stated that: enteral feeding improves feeding quality, but it restricts patient's movements, complicates communication, induces isolation; accurate assessment of dysphagia can be made by performing a swallowing sample in the patient’s ward; assessment of swallowing function takes into account masticatory muscle function, movements of lips, tongue and soft palate, swallowing, cough and gag reflex, oral control, oral residue, voice quality after swallowing and aspiration risk.


2020 ◽  
Vol 4 (1) ◽  
pp. 1-24
Author(s):  
Dinik Fitri Rahajeng Pangestuti ◽  
Nisrina Sari ◽  
Ambar Lestari

Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI)   Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)


Sign in / Sign up

Export Citation Format

Share Document