scholarly journals The Use Of Regression Analysis As Evidence In Litigating Tax-Related Issues

2011 ◽  
Vol 12 (3) ◽  
pp. 97
Author(s):  
B. Anthony Billings ◽  
D. Larry Crumbley
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Property Taxes ◽  
Court Decisions ◽  
Legal Analysis ◽  
State Income Tax ◽  
Tax State ◽  
Federal Income Tax ◽  
State Income

<span>Despite numerous published academic articles concerning the application of regression analysis as an accounting tool, its applicability as a tool in litigating tax matters has been largely ignored. This research documents the extent to which regression analysis has been used to adjudicate tax issues and points out conditions under which regression-based conclusions are considered legitimate evidence. A number of court decisions regarding federal income tax, state income tax and property taxes are reviewed to illustrate the extent to which regression analysis has been applied, its effectiveness, and implications for future adjudication of tax issues. Evidence from the reviewed court decisions indicates that regression analysis may be successfully used to uncover relevant facts, estimates or projections. However, the credibility of such evidence will depend on the observance of the underlying regression analysis assumptions and on the experts understanding of the phenomenon under study. The use of regression analysis to conduct legal analysis (for example, predicting the outcome of litigation) is of little utility in the courtroom.</span>

Revenue

2020 ◽  
pp. 225-260
Author(s):  
Richard B. Collins ◽  
Dale A. Oesterle ◽  
Lawrence Friedman
Keyword(s):  
Public Debt ◽  
Income Tax ◽  
The State ◽  
Property Taxes ◽  
Tax Structure ◽  
Bill Of Rights ◽  
State Income Tax ◽  
State Income ◽  
Public Revenue ◽  
The Many

This chapter highlights Article X of the Colorado Constitution, dealing with revenue. It is one of the constitution’s most distinctive sections Detailed provisions lay out the state’s tax structure. Sections 3, 3.5, and 15 are extensive rules for property taxes and their equalization across the state. Sections 4 and 5 exempt public, religious, and charitable property. Sections 17 and 19 authorize and define the state income tax. Section 20, the Taxpayers Bill of Rights or TABOR requires prior voter consent to new or increased taxes and public debt and for public revenue above specified formulas. It also forbids specified taxes. The chapter explains in detail the many legal disputes about interpretation of this section.

Is There a December Effect? Strategic Prepayments of Deductible State Income Tax

2010 ◽  
Vol 32 (2) ◽  
pp. 53-71
Author(s):  
John Shon ◽  
Stanley Veliotis
Keyword(s):  
Income Tax ◽  
Time Value Of Money ◽  
State Income Tax ◽  
Federal Income Tax ◽  
State Income ◽  
Tax Savings ◽  
Tax Payments ◽  
One Year ◽  
The Cost ◽  
Value Of Money

ABSTRACT: Individuals’ state income tax payments are deductible in the year paid for federal income tax purposes. This study investigates whether, and to what extent, individuals implement federal tax planning by prepaying state estimated income taxes before year-end, even though those payments are not due until January 15. Based on a study of 34 states’ aggregate data on estimated income tax receipts from individuals, we find strong evidence of this effect. We also find that this effect is increasing with the cost of state income tax payments. The results suggest that individual taxpayers take steps to reduce taxes by shifting deductions from one year to an earlier year and/or exploit the time value of money provided by accelerating federal tax savings by one year.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Vivi Adeyani Tandean ◽  
Piter Nainggolan
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Income Tax ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Sufficient Evidence ◽  
Manufacturing Companies ◽  
Main Obstacle ◽  
State Income Tax ◽  
State Income

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.<br />Keywords : tax avoidance

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (TAX AVOIDANCE)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Maria Melisa ◽  
Vivi Adeyani Tandean
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Tax Avoidance ◽  
Sufficient Evidence ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Font Size ◽  
Main Obstacle ◽  
State Income Tax ◽  
State Income

<p><em><span style="font-family: Times New Roman; font-size: medium;">Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by companies’ character and executive’s character. This study aims to examine the factors that affect tax avoidance. This study uses 205 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis using SPSS version 20 software. Conclusions for this research are company risk, leverage, and sales growth not have sufficient evidence to have impact on tax avoidance, size have sufficient evidence to have impact on tax avoidance.</span></em></p><strong><em>Keywords</em></strong><em>: tax avoidance, executive’s character, zise, leverage, and sales growth</em>

Forecasting State Income Tax Collections: A New Approach

1978 ◽  
Vol 6 (1) ◽  
pp. 67-91 ◽  
Author(s):  
David M. Reaume
Keyword(s):  
North Carolina ◽  
Income Distribution ◽  
Income Tax ◽  
The State ◽  
New Approach ◽  
State Income Tax ◽  
State Income ◽  
Complete Detail ◽  
The Law

This paper reports on an application of the microsimulation method to the estimation of income tax collections for the State of North Carolina. Detailed forecasts of Income distribution make it Possible to model the law in nearly complete detail. The model provides quarterly forecasts of collections disaggregated by withheld taxes, declarations payments, final payments, and refunds.

scholarly journals A Treatise on the Taxing Power, with Particular Application to the State Income Tax

1937 ◽  
Vol 46 (7) ◽  
pp. 1275
Author(s):  
Osmond K. Fraenkel ◽  
Walter K. Tuller
Keyword(s):  
Income Tax ◽  
The State ◽  
State Income Tax ◽  
State Income

scholarly journals A Treatise on the Taxing Power with Particular Application to the State Income Tax

1937 ◽  
Vol 26 (1) ◽  
pp. 170
Author(s):  
Walter L. Nossaman ◽  
Walter K. Tuller
Keyword(s):  
Income Tax ◽  
The State ◽  
State Income Tax ◽  
State Income
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