Double Taxation

Before 1979, the People’s Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China’s new tax system. Since 1979, China’s tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China’s statutes and regulations did not clearly explain the tax consequences of common business transactions as a result of differences in statutory interpretation by Western-trained lawyers. Recently, Chinese guidance has become more lucid, which makes tax planning more feasible. Going forward, foreign businesses should avoid zeroing out their Chinese income tax (which should be creditable again...

The statistical analysis of firm-level data on U.S. multinational companies was conducted at the Bureau of Economic Analysis, U.S. Department of Commerce under arrangements that maintain legal confidentiality requirements. The views expressed are those of the authors and do not reflect official positions of the U.S. Department of Commerce or the National Bureau of Economic Research. The authors are grateful to William Zeile and Raymond Mattaloni for assistance with the BEA data. Also we would like to thank Ron Davies for insightful comments on an early draft. NBER working papers are circulated for discussion and comment purposes. They have not been peerreviewed or been subject to the review by the NBER Board of Directors that accompanies official NBER publications.

Monografia apresentada à coordenação do Curso de Especialização em Direito Internacional Público e Privado e Direito da Integração (10ª edição) da Faculdade de Direito da Universidade Federal do Rio Grande do Sul, como exigência parcial para obtenção de grau de especialista, sob a orientação do Professor Guilherme Pederneiras Jaeger e coorientação da Professora Cláudia Lima Marques.

A careful reading of recent scholarship on the early history of international taxation, especially on the League of Nations' work on "double taxation," ought to have dislodged many myths about this history. But more often than not, such scholarship is taken to offer mere details without altering our fundamental understanding. This paper suggests that this reception reflects a longstanding pattern in discourses about international taxation: participants perpetuate or cling onto narratives that are easily shown to be false. The paper exposes this pattern by summarizing evidence for four rarely-acknowledged conclusions about the League's output on international taxation. First, rather than advancing any agreed proposal, the 1923 "Four Economists Report" reflected fundamental disagreements (in both theory and practice) between the world's then two leading capital exporters, the U.S. and Britain. Second, the League's 1925 Technical Experts Report substantially changed the topic from the Four Economists Report. By focusing on coordination conventions among countries imposing only source-based taxation, it offered little of interest to the U.S. and Britain, and rendered international agreement even more difficult by conflating distinct policy issues. Meanwhile, it launched an institutional narrative that, whatever the problems of international taxation were, the League offered relevant solutions. Third, this narrative began to allow lobbyists like Mitchell Carroll to advance business interests under the League's disguise in the 1930s. Fourth, by the time of the Mexico Model, "the League's" double taxation work served little more than narrow institutional and personal interests. In each of these last three stages of the League's work, despite the lack of genuine intellectual continuity, parties appealed to earlier League outputs to legitimize their own (often questionable) pursuits. This practice continued in the activities of the Organisation for European Economic Cooperation in the 1950s, and one suspects that it is even more significant today. The paper suggests that the durability of this practice may be attributable to both ambiguous principal-agent relationships in the context of weak international organizations sponsoring informal norm setting, and persistent intellectual confusion about the subject of international taxation.

This workshop provided an opportunity for academics, practitioners and consultants to come together, exchange ideas, and discuss emerging issues, and further the possibility of identifying fields of research which generally fall within the theme of Environmental Taxes and EU State Aid law. The overall objective of the workshop was to incite further-reaching collaborative projects among academics, practitioners and consultants from EU and non-EU countries. The workshop consisted of plenary sessions and seminar-based working groups involving presentations from EU and non-EU academics and practitioners from the perspectives of law, economics and political science. The seminar-based working groups involved a mix of invited speakers and speakers chosen following a call for papers. This combination brought up lively and interesting discussions and suggestions for the future development of the area. In this respect, we are proud to present some of the most important working papers as part of the WU SSRN developed on the basis of the call for papers and the subsequent discussions. Along with acknowledged experts in energy, taxation, competition law and environmental issues, several of the researchers participating in the workshop have recently joined an Erasmus+ Jean Monnet Project specifically concerning `Energy taxation and State aid control: looking for a better coordination and efficiency´. The project is funded by the European Commission and coordinated by Marta Villar in the CEU San Pablo University, Madrid, which is the holder of the project grant. The project involves 30 researchers and 11 institutions from various EU Member States, and will -during the next two years -promote different research activities focusing on the role of tax benefits to the energy sector and the regulatory limits imposed by EU and international legal systems to the tax authorities and legislators in EU Member States.

The development of international trade is still increasing especially since entering the free trade era. The increasing of internasional trade current caused some issue, especially on taxation, a cross border trade can caused the collision of tax policy between states. The principal diffrence in making provision about tax will cause double taxation which can increase the tax burden to the international trader. "The Prevention on Double Taxation in Perspective of International Trade: focused on: What is the regulation on double taxation and the Tax mechanism according to international trade law, and what is the effect of the doble taxation on international trade law, the cooperation between states especially Indonesia in aticipating double taxation. The research is analyzed and cloncluded as an effort to prevent the international double taxation, the international community made a Model Agreement that can be used as reference for all nations in making an agreement on double taxation prevention, there are tow kinds of Models which are OECD Model commonly used by develop countries and UN Model commonly used by developing countries.

M.Com.Abstract: This study investigates the current dividend withholding tax regime in South Africa. A country’s tax regime is a crucial factor for foreign investors and potential investors. When a South African resident company declares a dividend to a non-resident, the dividend will be subject to a withholding tax. This study also examines the role played by double taxation agreements in alleviating the dividend tax burden. A literature review of the dividend withholding tax and the double taxation agreements is adopted in this study, applying a qualitative approach. This study highlights challenges posed by the dividend withholding tax and the non-existence of double taxation agreements. The findings in this study create the impression that the dividend withholding tax, especially in the light of the recent increase in the dividend tax rate, could deter current investors or potential investors from investing in South Africa, particularly in instances where a double taxation agree...

In the lens of European integration, national competitiveness no longer depends just on national inheritance, but also on the new member states' capacity of exploiting existing advantages of EU membership. In this paper, we closely follow the effects of European Union (EU) admission on national competitiveness for eleven Central and Eastern European (CEE) countries that joined the EU after 2004. The analysis includes new specific variables that we consider potential boosters of competitiveness in this particular sample of countries, besides the proxies generally used in the literature. The results indicate that, for most of the CEE countries, EU accession bought both domestic and international advantages, with a more visible positive change in the international position. Although we were able to classify the analysed economies into three distinct groups, there are still notable differences across the CEE countries that require differentiated strategies for enhancing competitiveness.

Tax fraud poses a significant threat to the integrity of Nigeria's tax system, eroding public trust and undermining revenue generation in the challenging environment. This study examines the effects of tax fraud on public trust in the tax system in Nigeria, exploring the causes, consequences, and potential solutions. Tax fraud poses a significant threat to the integrity of Nigeria's tax system, eroding public trust and undermining revenue generation. This paper examines the effects of tax fraud on public trust in the tax system in Nigeria, exploring the causes, consequences, and potential solutions. Through a mixed-methods approach, combining surveys, interviews, and secondary data analysis, this study reveals a significant negative correlation between tax fraud and public trust. The findings highlight the need for robust anti-fraud measures, transparency, and accountability to restore public confidence and ensure a stable tax environment.

The Government of Pakistan is considering an extensive tax and administrative reform by 2009 and asked the World Bank to provide a discussion paper on several technical issues. This report is dealing with the international aspects of the tax system: (a) the double tax agreements, and (b) the trade agreements.

This paper starts with a dilemma. How to ensure the adequate protection of individual health data and privacy in a global pandemic, which has intensified the use of digital applications for the purposes of data sharing and contact-tracing? There is no simple answer to this question when choosing between the protection of public health and individual privacy. However, the history of the existing case-law regarding infectious diseases control, both Polish and European, teaches about numerous examples in which health data and privacy were not adequately protected, but, on the contrary, were misused leading to human rights infringements. In light of this case law and public health ethics, this paper argues radically that the use of digital applications to fight the Covid-19 pandemic has not been sufficiently justified at least in the Polish context. Especially, unconvincing benefits from the use of these tools do not outweigh the likelihood of human rights infringements with far-reachin...

Idaho's corporate income tax as of 2003 complied with the Commerce Clause because Idaho does not allow the dividends received deduction for domestic dividends.
Idaho Code section 63-3022(f), as in effect before 1993, may have discriminated in violation of the Commerce Clause as interpreted in Kraft v. Iowa (US 1992). The state successfully avoided a legal confrontation on this issue, and the question now is of historical interest. The analytical framework laid out in this Article has a larger usefulness, be-cause the Commerce Clause will always apply to limit state taxes.

The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. Over the past two decades or so, countries have liberalized their FDI regulatory frameworks and have put in place an international investment law regime that provides various protections for international investors. In the past few years, however, there are signs that countries are reevaluating their approach toward such investment. As a result, FDI protectionism is on the rise, with screening of inward M&As becoming more frequent. Typically, this is being done under the guise of "national interest" or similar concepts, often This paper-a product of the International Trade Department, Poverty Reduction and Economic Management Network and the DFID supported Global Trade and Financial Architecture project-is part of an effort to monitor trade-related policy responses to the crisis. Policy Research Working Papers are also posted on the Web at .

This study aims to obtain empirical evidence of the effect of capital intensity and sales growth on tax avoidance. The independent variables of this study are capital intensity and sales growth. While the dependent variable is tax avoidance. The research method used is a quantitative method. The data used are secondary data in the form of financial statements. The population in this study is manufacturing companies, especially the consumer goods industry sector, which was listed on the Indonesia Stock Exchange in 2015-2019. The sample used in this study amounted to 9 manufacturing companies with an observation period of 5 years in the period 2015-2019 and the number of financial statements sampled in this study amounted to 45. The results of the research conducted showed that partially capital intensity had a significant and positive effect to tax avoidance and sales growth have no positive and significant effect to tax avoidance and simultaneous capital intensity and sales growth have a significant effect on tax avoidance.

This study aims to obtain empirical evidence of the effect of capital intensity and sales growth on tax avoidance. The independent variables of this study are capital intensity and sales growth. While the dependent variable is tax avoidance. The research method used is a quantitative method. The data used are secondary data in the form of financial statements. The population in this study is manufacturing companies, especially the consumer goods industry sector, which was listed on the Indonesia Stock Exchange in 2015-2019. The sample used in this study amounted to 9 manufacturing companies with an observation period of 5 years in the period 2015-2019 and the number of financial statements sampled in this study amounted to 45. The results of the research conducted showed that partially capital intensity had a significant and positive effect to tax avoidance and sales growth have no positive and significant effect to tax avoidance and simultaneous capital intensity and sales growth have a significant effect on tax avoidance.

Effective corporate tax rate is a finance subject of interest to firms, policy makers and researchers. It measures level of tax burden at firm level. Thus, governments implement various investment incentives to influence effective corporate tax rate. The effective corporate tax rate in Kenya is still a problem averaging 31.3 percent for the last 10 years. Such high effective corporate tax rate militates against desired competitive corporate environment for the manufacturing sector. In the last ten years, the manufacturing sector has deteriorated to 7.4 percent contribution to gross domestic product which is less than 15 percent as envisaged in Kenya Vision 2030. This undesirable phenomenon prompted design of this study. The objective of the study was to determine the effect of investment incentives on effective corporate tax rate. The study adopted positivist philosophy and longitudinal research design. A sample of 278 firms provided secondary data for the period 2010 to 2020. Descriptive and inferential statistics were conducted using panel data regression. The study established that investment incentives are statistically significant predictors of effective corporate tax rate for manufacturing firms in Kenya. The study recommends that public policy makers should design appropriate profit based, capital investment and custom duty incentives as part of fiscal policy instruments to grow firms involved in manufacturing. The study has added to finance knowledge that fiscal policy affects corporate operations. However, there is need for further investigation on other possible investment incentives that were not covered in this study that influence effective corporate tax.

This work examines the main determinants of tax evasion within publicly traded companies. The literature review indicates that there are several practices used by Tunisian companies to eliminate their tax obligations, including group size, profitability, intangible assets and debts. Thus, this study aims to obtain empirical evidence on the effect of corporate governance mechanisms on tax evasion, which becomes a proxy for the current ETR (effective tax rate). The samples for this study consisted of 20 manufacturing companies listed on the Tunisian Stock Exchange between 2012 and 2022. Hypothesis testing used multiple regression analysis. The result of this study shows that the percentage of shares held by members of the board of directors and the percentage of institutional shareholding have a positive effect on tax evasion in part, but that the number of board members administration and the percentage of independent members do not have a simultaneous effect in defining tax evasion.

The global challenge of tax evasion presents a profound impact, leading to diminished tax revenues that are the lifeblood of a nation's seamless operations. This issue is exacerbated by the ingenious strategies employed by tax evaders, which distort economic performance benchmarks and create financial imbalances. Amidst these concerns, cryptocurrencies have emerged as a contentious subject, accused of abetting tax evasion. The covert nature of cryptocurrency transactions poses a significant hurdle for regulatory oversight and transaction recording. In response to this burgeoning concern, our comprehensive study delves into the intricate interplay between cryptocurrencies and tax evasion, utilizing annual data spanning from 2013 to 2020. With an extensive scope testing thirty two hypotheses and twelve interaction terms, our research unfurls the multifaceted dynamics at play. This study embarks by constructing a latest tax evasion index for the esteemed G-7 nations. Employing asym...

This article studies the environmental and societal impacts of a polluting monopoly when a society
strives for a clean environment. Two scenarios are considered: (1) the government levies an
environmental tax to induce investment in emission-reducing technology, and (2) the monopolist
engages in environmental corporate social responsibility (CSR). It is shown that taxation has
a lower environmental impact, but the monopolist undertakes CSR activities only if the abatement
Technology is efficient. Social welfare is always higher under CSR; therefore, when the technology is
not adequately efficient, the government should implement a second-best environmental tax policy
to avoid the worst welfare outcome.

Today, tax optimisation is part of the management practices of many corporations and is intended to leave more funds at the disposal of businesses that should rightfully be transferred to the government. Managers adopt tax avoidance tactics to boost post-tax profits to meet the shareholders' expectations. This study aims to assess the impact of profitability, leverage, and liquidity on tax evasion by companies in Indonesia's retail trading. Firm size is chosen as a moderating variable used to examine the effect of company resources on enhancing tax evasion measures. 21 retail trade companies served as the samples. 105 observational data points were collected over the research period from 2017 to 2021. This study utilised secondary data from the audited financial reports of all retail trading companies. The data analysis method uses Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The analysis showed that profitability, leverage and firm size have no significant effect on tax avoidance of retail trading companies listed on the IDX from 2017 to 2021. Firm size cannot moderate the impact of profitability and leverage on tax avoidance. Meanwhile, liquidity has a significant effect on tax avoidance. In addition, firm size can moderate the impact of liquidity on tax avoidance. Companies' efforts to avoid taxes may have a detrimental impact on their reputation. Based on this provision, companies should look for other ways to improve their financial situation without ceasing to pay taxes in full. Investors should consider the dangers and probable repercussions of tax-dodging strategies in highly liquid corporations. High-risk tax avoidance techniques may draw the attention of tax authorities and result in penalties or reputational harm. Investors should consider this risk before investing.

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

I examine the effect of a firm's tradability, the proportion of output that is exported abroad, on its stock returns. There are three novel empirical findings: (1) firms with higher tradability have more cyclical asset returns; (2) firms with higher tradability have more cyclical earnings growth; (3) returns of a portfolio long on firms with the highest tradability and short on firms with the lowest tradability can predict the real exchange rate. The empirical patterns are consistent with the relative price adjustment of tradable and non-tradable goods to business cycles driven by endowment shocks.

Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers. The relevance of this problem is caused, firstly, by the choice of a model of tax regulation within the framework of the general economic situation, by thoughts that are about "tax relations", "principles of taxation", "mechanism taxation", "about the nature of the tax", and secondly the within the framework of the tax system operating in the Republic of Uzbekistan, the instruments of tax relations are characterized by high economic inefficiency. The purpose of this research is to generalize the works on tax relations, improve tax regulation, develop the necessary proposals and recommendations to enhance the role of tax regulation mechanisms in the framework of improving tax policy that aimed at ensuring high economic growth. The paper also analyzes theories of tax regulation in the framework of using tax regulation mechanisms in order to ensure the growth of income (profit) of economic entities with a simultaneous decrease in the share of tax revenues in GDP. By defining the economic boundaries of tax policy, it is possible to solve not only the problems of economic growth of the country as whole, but also social issues in changing economic conditions. The paper also analyzes the opinions of various domestic and foreign economists on tax relations.

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This paper examines how the effects of dividend taxation on the cost of new equity funds depend on whether or not shareholders can recover their original equity injections without being subject to the dividend tax. We point out the alternative assumptions in the literature on this, and we compare two different tax regimes, one where it is impossible for the firm to pay cash to its shareholders that is not taxed as dividends, the other where the shareholders are allowed a tax-free return of the original capital contributed through new issues. We conclude that any model, which explicitly or implicitly assumes that the shareholders cannot recover their original equity injections without being subject to the dividend tax, exaggerates the distortive effects of the tax.

This chapter argues that fundamental fairness principles demand changes in U.S. tax law to place those who rent on an equal tax footing with those who own their residences. The disparity in tax treatment of owners and renters results primarily from the failure of the tax law to include the use value from investment of capital in a personal residence in the incomes of owners. While the yield from investment in a personal residence is not cash, the yield is valuable as it replaces an outlay for dwelling use the owner otherwise would have to make. That occupancy right as an investment yield remains undiminished by any income tax. Renters, on the other hand, may not deduct what they pay for their dwelling use. Renters pay for residence occupancy with what they have left after their income from all sources, including alternative investments of capital, has been taxed.

Income tax systems in some countries follow primarily schedular models that classify income by type, match it with deductions from the same class, and compute a separate tax on each class. The United States income tax uses a global tax model under which it taxes citizens and permanent residents on their worldwide income without regard to source or character. The United States system is not purely global but includes schedular elements. This Article exposes embedded schedularity in the United States income tax in the three principal areas of investment income, personal services income, and tax free income. The Article tests whether that schedularity enhances or undercuts the tax principles of horizontal and vertical equity that underlie the development of both global and schedular tax systems in advanced economies. Horizontal equity is a straightforward principle and seems an indisputable precept. It requires that like taxpayers incur like tax burdens. The principle of vertical equity is more nuanced and departs from the principle that as one's income increases, one can and should contribute ever larger percentages of that income to supporting governmental services. Vertical equity assumes that the wealthier one is, the less likely it is that an increased tax burden will diminish the individual's welfare in any material way. Conversely, the less wealthy one is, the more likely it is that an increased tax burden will diminish the individual's welfare materially. The vertical equity principle led to the development of the progressive rate structures. While the Article observes that Congress uses schedular elements to accomplish distributional policy goals, initially in order to protect progressivity, more recently schedularity has tended to increase overall regressivity in taxation. The Article concludes that United States taxation seems to be moderately schedular and that schedularity in the United States contributes to regressivity in taxation.

Overview. While legislation is the primary determinant of income tax law in the United States, 1 both the United States Department of the Treasury (Treasury) 2 and the federal courts 3 interpret, establish, expand and contract tax rules with binding effect. Like all administrative agencies, Treasury has the power to promulgate interpretive regulations, 4 and whenever a statute authorizes Treasury to do so, Treasury also may promulgate legislative regulations that determine the tax rules with respect to specific congressionally authorized subject matter. 5 In the absence of controlling statutes and regulations, judicial decisions may establish, not just interpret, taxation rules in order to resolve a controversy between a taxpayer and the government. Because the United States is a common law jurisdiction, the applicability of a judicial decision extends beyond the immediate controversy and forms part of the body of precedent to which the government and taxpayers must look in order to ascertain the tax law. 6 Decisions of the United States Supreme Court in tax matters govern absolutely in tax matters.

This study examines the effects of the interaction of a size-dependent tax policy that exempts firms whose stated capital is at or below a certain threshold from taxation and financial frictions on firm growth and financing. Our empirical findings can be summarized as follows: First, firms with lower productivity, a positive potential tax benefit, and smaller stated capital are more likely to conduct the cash-out capital reduction to or below the threshold in response to the policy. Second, this capital reduction causes ex-post lower firm growth and fewer debt. Third, such causal effects are observed for firms with less cash flow ratios. These results indicate that the interaction between a size-dependent tax policy and financial constraints deters firm growth. Plain English Summary The interaction of a sizedependent tax policy that exempts firms whose stated capital is at or below a certain threshold from taxation and financial frictions deters firm growth. We use the introduction of the pro forma standard taxation system in Japan that exempts firms (SMEs), whose stated capital is at or below a threshold, from taxation to empirically examine how firms react to this institutional change and how such a reaction systematically affects their financing and real outcomes. We show that size-dependent tax policies can have a significant effect on firms' growth and financing through financial constraints. It indicates that firms decide whether to obtain an SME status by considering the trade-off between a more severe borrowing constraint and a smaller tax payment. The results obtained in this study indicate that such indirect effects of a size-dependent tax policy on firm dynamics should be considered when designing the policy. Moreover, governments should understand that an institutional change in their tax systems generates a heterogeneous reaction from firms and thus has heterogeneous effects on their dynamics.

Foreign workers who work in Indonesia are required to pay taxes, especially taxes on the salaries they receive. However, tax collectors are often considered to be detrimental to foreign workers, because they reduce the income from their salaries. The aim of this research is to analyze the regulations for imposing salary tax on foreign nationals who work in Indonesian territory and the sanctions that can be given to foreign nationals who do not pay tax from their salaries. The research method in this scientific journal uses a normative juridical approach using data available through Open Source. The results is based on the Tax Harmonization Law, which states that foreign citizens who have obtained work permits can automatically be said to be taxpayers. As for the imposition of PPH 21 income tax for salaries for foreign workers on fixed income, the amount of income subject to tax is in the Minister of Finance Regulation number 101/PMK.010/2016. The legal sanctions for foreign citizens do not pay their salary taxes include fines, interest sanctions and increased tax sanctions. The research contribution is to raise new scientific discipline for more comprehensive regulation of foreign taxpayers.

Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining co...

This study examines the relationship between capital structure and corporate effective tax rates using data from 25 randomly selected listed firms on the Dar es Salaam Stock Exchange over a ten-year span (2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021)(2022). We employed a random fixed effect panel regression model while controlling for firm-specific variables such as size, profitability, age, and growth. The study reveals a significant and negative relationship between capital structure and effective tax rates, implying that firms utilising higher debt financing tend to experience lower effective tax rates. Additionally, firm size and profitability exhibit a significant relationship with capital structure. These findings hold significant implications for Tanzanian businesses, suggesting that they may enhance tax efficiency through strategic capital structure decisions. For policymakers, the results provide empirical insights on potential tax policy reforms, potentially fostering a more favourable business environment in Tanzania. This research contributes empirical evidence on the financial and tax dynamics of listed firms in Tanzania.

Government in all nations, both developed and developing countries like Nigeria, has the responsibility of providing essential services and basic amenities for the citizens by promoting their welfare through formulating and implementing positive socio-economic programs aimed at advancing the citizens' standard of living in line with the provisions of chapter two of the Constitution of the Federal Republic of Nigeria 1999 (as amended). The foregoing represents the fundamental objectives and directive principles of the state policy. Thus, it is the obligation of the Nigerian government to implement these policies. There is no way the government can carry out or attempt to carry out these responsibilities without sufficient revenue to finance these economic policies. No doubt, one of the most pivotal methods the government globally can conveniently generate revenue is from taxes and levies on income earners, properties and consumption. The government in every jurisdiction has the statutory powers to impose taxes on its qualified citizens as categorized under the various legal instruments. When taxes are statutorily imposed on the public, the government has the assurance of its revenue no matter the circumstance because violation or non-compliance goes with legal consequences. Tax imposition dates back to the pre-colonization era but was visibly utilized for essential services like building railways, roads and schools by the British Colonialists. 1 Taxes are imposed by the government on its citizens to generate revenue for its activities and to establish a favorable business environment. Ideally, countries like Britain and Canada rely on taxes to fund their government operations. 2 In this regard, various stakeholders, including taxpayers, tax authorities, the government, and consultants, have specific responsibilities. 3 The legal frameworks governing tax collection 4 encompass acts such as the Constitution of the Federal Republic of Nigeria 1999 (CFRN 1999), the Federal Inland Revenue Service (FIRS) Establishment Act, the

The objective of this research is to determine the role of Tax Avoidance and financial performance in improving the firm value of the manufacture companies listed in Indonesia Stock Exchange (BEI). Financial report data in this research is 35 data from seven manufacturing industry companies, five years period 2017 until 2021. This study used a quantitative approach to testing hypotheses used the technique of path analysis performed through linear regression analysis. The result of this research is Tax Avoidance did not give influence to financial performance, and also did not give influence to increase firm value. The result of this research is Tax Avoidance which gives influence to increase firm value. Investors can see the three variables as a consideration for investment decision making.

Aims: This research will examine the ongoing recovery conditions in the economic sector after the COVID-19 pandemic for all countries, including Indonesia. This study aims to analyze financial performance after and before the COVID-19 pandemic with tax avoidance as a moderation variable in the relationship of governance mechanisms affecting financial performance.   Implications: Tax avoidance will be a moderation variable, while the governance mechanism will be represented by institutional ownership and an audit committee that affects financial performance which will be represented by a Return On Asset (ROA) variable. The sample of this study is 189 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021.   Method: This study uses panel data, one of the regression completion procedures with a high degree of flexibility in research that connects theories, concepts, and data that can be done in research. The variables used in this research data analysis method...

Skoðaðir verða helstu þróunarþaettir skattkerfisins (skilgreining tekjuhugtaks, skatthlutfalls og uppbygging) og stjórnun þess með hliðsjón af hagsmunahópum á Íslandi, allt frá því efnahagslegt sjálfstaeði fékkst árið 1874 og til dagsins í dag, ennfremur verða skoðaðir helstu einkenni skattastefnunnar og þáttur hennar í þróun efnahagslífins. Í því samhengi verður litið til þess, hvernig skattatengd spilling hefur áhrif á skattsvik, skattasniðgöngu og tekjudreifingu. Skattsvik eru ólögleg, og eðli málsins samkvaemt er torvelt að maela umfang þeirra. Hugtakið svart hagkerfi vísar til allrar starfsemi, sem greitt er fyrir. Þrjár mismunandi aðferðir eru notaðar til þess að maela verga landsframleiðslu (VLF): framleiðsluaðferðin, ráðstöfunaraðferðin og tekjuskiptingaraðferðin. Útkoman aetti að vera sú sama, hver sem aðferðin er. Ekki er haegt að greina milli skattsvika, skattasniðgöngu, spillingar og annarrar ótilkynntrar starfsemi. Spilling er stjórnunarvandamál sem öll ríki þurfa að takast á við, hvert sem þróunarstigið er. Raetur hennar liggja djúpt í stjórnsýslu-og stjórnmálastofnunum. Veik stjórnsýsla og djúpstaeð spilling fara saman, og á því þrífast útdráttarstofnanir. Bent er á að á Íslandi hefur ekki tekist að stýra samfélaginu innan ramma jafnraeðis að því er varðar félagsmál, dómsmál, stjórnmál og efnhagsmál, og er skýringar að leita í skattkerfinu. Engin tengsl eru milli skattstefnu eða skatthlufalls annars vegar og hagvaxtar hins vegar, þar sem hið fyrra er fremur viðbragð við efnahagsstöðunni fremur en áaetlun ríkisstjórnar. Á fimmta áratugnum eru skattsvik áaetluð milli 35 og 45 af hundraði, en í aðdraganda hrunsins 2008 eru skattsvikin áaetluð milli 15 og 25 af hundraði skatttekna. Skattkerfið byggist á háum en stiglaekkandi sköttum, þ.e. skattgreiðslur fara hlutfallslega laekkandi með haerri tekum. Aðrar orsakir misréttis eru lítil tekjujöfnun og lág tilfaerslugjöld milli tekjuhópa á Íslandi, miðað við það sem tíðkast annars staðar.

The Foreign Investment Law, namely Law Number 5 Year 2005 Articles 14 and 15 concerning the granting of tax incentives to entrepreneurs, especially foreign investors. The Timor Leste government has prepared tax incentives to increase the value of investment to foreign investors. This research is a qualitative study. Methods of data collection using observations and structured interviews. Meanwhile, the data used are taxation reports, taxation policies on investment incentives and foreign investment. The research was carried out on the officials of the Director General of Tax and Customs of Timor Leste, the Head of the Foreign Investment Board of Timor Leste, the Head of Fiscal Policy are several Timorese and a National Director in Tax and Customs of Timor Leste and staff. The result of the research states that tax revenue will decrease with the tax incentives, but after investment activities run smoothly, investors will become taxpayers. The government must prepare itself both in te...

an individual or entity that has a firm nature. Many taxpayers, especially large corporations, are trying to minimize their tax burden. One phenomenon that often occurs is companies that carry out tax avoidance and income distribution in order to pay a small tax burden in order to obtain high profits. This study aims to determine the effect of family ownership, foreign ownership, concentrated ownership, managerial ownership, and institutional ownership on tax aggressiveness in companies. Tax aggressiveness is tax planning either by way of avoidance or by tax evasion. Factors that make the ownership structure perform tax aggressiveness is dominant ownership in a company that can control the company's management for personal gain. In this study, tax aggressiveness is proxied by using the effectiveness tax rate (ETR). The sample selection in this study used a purposive sampling method. The results of this study are (1) family ownership has no evidence of tax aggressive, (2) foreign ownership is proven to influence tax aggressiveness, (3) concentrated ownership has no evidence of tax aggressive, (4) managerial ownership has no evidence of tax aggressive, (5) institutional ownershipis has no evidence of tax aggressiveness.

The study investigated the determinants of tax aggressiveness among Nigerian listed non-financial firms using inferential and descriptive statistics. Ex-post facto research design was used based on the researchers’ choice of relying on secondary data of listed non-financial enterprises in order to meet the study's general and specific objectives. For this study, 10 years company-specific data were collected from MachameRatios Positive Accounting Database covering 2011 to 2020. Analysis was done using the regression method along with relevant diagnostic tests. According to the results of the hypothesis test, we discovered that Return on Assets (ROA) and gender diversity on the audit committee, does not significantly influence tax aggressiveness, whereas, real earnings management and independence of corporate boards have significant impact on the level of tax aggressiveness of listed non-financial firms in Nigeria. The study thus submits that the level of board independence and th...

Conclusions. It was concluded that the potential of risk insurance in the market of financial (banking) services is underutilized and its decrease in the medium-term dynamics, as the number of insurance premiums, concluded insurance contracts and other indicators are decreasing.

The globalisation of economic activity and the growing importance of multinational corporations have far-reaching consequences for national tax policies. Since 1995, the average corporate tax rate in the EU has fallen from 35% to 23%. In addition, differences and incompatibilities between the national systems of corporate income taxation distort investment, complicate the tax system and give rise to conflicts between taxpayers and tax authorities as well as between tax authorities of different countries. Given this, there is a widespread view that greater coordination of corporate taxation is required. Recently, the European Commission proposed introducing a Common Consolidated Corporate Tax Base (CCCTB) in Europe. This article discusses the economic advantages and the drawbacks of the CCCTB concept.

Статтю присвячено висвітленню поточного стану речей з оподаткування операцій, пов'язаних із обігом віртуальних активів, а також перспектив розвитку цього інституту. У роботі ключову роль приділено тим податковим правовідносинам, в яких платником податку постає фізична особа. Окрім оподаткування операцій з обміну віртуального активу на грошовий еквівалент, в роботі міститься аналіз чинного законодавства на предмет оподаткування інших операцій з віртуальними активами, таких як обмін одних активів на інші, майнінг тощо.

Статтю присвячено аналізу викликів проведення податкових перевірок під час воєнного стану в Україні. Виявлено ключові особливості цього процесу, включаючи зміни в законодавстві та податкові правопорушення. Розроблено практичні рекомендації для підприємств і платників податків. Автори закликають до адаптації податкового законодавства, застосування технологій для спрощення перевірок, сприяння прозорості, а також посилення контролю за дотриманням податкового законодавства.