Taxation Papers are intended to increase awareness of the work being done by the staff and to seek comments and suggestions for further analyses. These papers often represent preliminary work, circulated to encourage discussion and comment.
This article reviewed the researches on tax planning published in the domestic and foreign authoritative magazines, and found that scholars put their emphasis on three points: research on the motivation of tax planning; research on the measurement of tax planning; research on the economic consequences of tax planning. With the improvement of the market economy system and the tax system in our.
TAXATION PAPERS Taxation and Customs Union WORKING PAPER N. 64 - 2016 CENTRE FOR EUROPEAN ECONOMIC RESEARCH (ZEW) GMBH The Impact of Tax Planning on.
The field of the tax administration is of major importance to any tax system. The research brought to li ght that there is lack of the characteristics of a good tax system that is equity.
This paper contributes to the modern theory of corporate tax avoidance by identifying evidence that a firms’ tax efficiency, achieved by successful tax planning, reduces their risk in relation to.
Bringing transparency, coordination and convergence to corporate tax policies in the European Union Part I: Assessment of the magnitude of aggressive corporate tax planning Research paper by Dr Robert Dover, Dr Benjamin Ferrett, Daniel Gravino, Professor Erik Jones and Silvia Merler.
The study used descriptive research design. Category A tax payers were the target population of this study. A sample of 377 individual Category A tax payers were randomly taken from selected cities. The study used primary and secondary data sources. Primary data were collected through questionnaire and secondary data were collected from reports.
The Tax Planning for Individuals Quickfinder Handbook provides quick answers to a broad range of individual tax planning topics. Unlike other tax planning publications, this Handbook presents the material using Quickfinder’s unique quick reference format that uses many charts, tables and examples plus plain-language descriptions of the tax-saving strategies.
A research paper is an expanded essay that presents your own interpretation or evaluation or argument. When you write an essay, you use everything that you personally know and have thought about a subject. When you write a research paper you build upon what you know about the subject and make a deliberate attempt to find out what experts know.
The IBFD’s Knowledge Centre regularly releases White Papers, which result from extensive research conducted by IBFD’s research staff. These Papers aim to enlighten the international tax community on matters of significant interest. Although all relevant aspects were critically analysed, your feedback is always welcome.
Tax planning for US Individuals living abroad—2016 Interest and penalties on balance due A properly filed extension relieves the taxpayer from a late filing penalty on the net tax due (4.5% per month for late filing plus .5% per month for late payment until the payment is made; the combined penalties may not exceed 25%). It does not, however.
A Review of Tax Research 1. Introduction In this paper, we review tax research in accounting as well as tax research in economics and finance to the extent that it is related to or is affected by research in accounting. Shackelford and Shevlin (2001) provide a careful and thorough review of empirical tax research in accounting in the.