合理避税文献综述

合集下载

合理避税文献综述

合理避税文献综述

合理避税文献综述国外研究现状合理避税是随着税务咨询业得发展而逐步形成的,而意大利的税务咨询业可谓是世界上形成最早的国家,19世纪中叶意大利的税务咨询业务范围就已经包括了“合理避税”,这可以说是合理避税行为的起源。

“合理避税”可以说是很早就存在的,但是“合理避税”为社会关注和被法律认可,从时间上可以追溯到20世纪30年代。

其中最为典型的要算是30年代英国一则判例。

1935年,英国上议院议员汤姆林爵士针对“税务局长诉温斯大公”一案,对当事人依据法律达到少缴税款作了法律上的认可,他说:“任何个人都有权安排自己的事业,依据法律这样做可以少缴税。

为了保证从这些安排中得到利益……不能强迫他多缴税。

”汤姆林爵士的观点赢得了法律界认同,这是第一次对合理避税作了法律上认可。

1959年,从事税务咨询的专业团体在巴黎成立了欧洲税务联合会,联合会明确提出了税务专家开展包括合理避税在内的税务咨询活动,同时代理纳税人填制纳税申请表、财务文件等事项。

这标志着现代意义上合理避税的产生。

并逐渐成为了一门专业性很强的学科。

尤其是在近三十年来,随着世界经济一体化,跨国公司的数量和规模不断增加,客观上推动了合理避税的理论和实证研究。

对合理避税研究的文章、书刊也不断的大量出现,也将合理避税的研究更加的深化。

关于合理避税的研究成果也很多,Sale J.Tmothy和Carrollkaren.B.于1979年《Management Accounting》上发表了题为“Tax Planning Tools for The Multinational Corporation”的论文,P.C李尔斯于1979年出版的《信托与纳税筹划》,还有一家很有名气的伍德赫得•费尔勒国际出版公司(在纽约、伦敦、多伦多、悉尼、东京等地设有机构)于1989年出版过题名为《跨国公司的税收筹划》(Tax Planning for Muitinational Comparies)的一本专著。

完善税收政策重要性的文献综述范文

完善税收政策重要性的文献综述范文

完善税收政策重要性的文献综述范文一、引言。

税收,这个看似有些枯燥但却与我们生活息息相关的东西,就像一个无处不在的精灵,在经济社会这个大舞台上扮演着举足轻重的角色。

税收政策要是完善了,那可就像是给经济的快车装上了超级引擎,还能给社会公平这块大蛋糕切得更加均匀合理呢。

所以,咱们来好好聊聊关于完善税收政策重要性的那些事儿,看看各路大神在文献里都是咋说的。

二、对经济发展的重要性。

1. 资源配置优化。

很多文献都指出,完善的税收政策就像是一个超级指挥家,能够巧妙地引导资源的流向。

比如说,通过税收优惠政策,就可以鼓励企业投资那些新兴的、有潜力但风险较高的产业,像现在热门的可再生能源领域。

企业一看,搞太阳能、风能这些项目,能少交点税呢,那还不赶紧的。

这样一来,资源就从那些传统的、可能已经有点饱和的产业,慢慢流向了新兴产业,整个社会的资源配置就更加合理、高效了。

就好比是给资源这个大部队重新排兵布阵,让每个士兵(资源)都能在最需要的战场上(产业)发挥最大的作用。

2. 促进经济增长。

从宏观经济增长的角度来看,税收政策的完善也是一把“金钥匙”。

合理的税收水平能够给企业创造一个良好的发展环境。

要是税收太高了,企业就像是背着重重的壳的蜗牛,走得特别艰难,哪里还有心思去扩大生产、创新产品呢?相反,要是税收政策能恰到好处,企业就有更多的资金可以用来投资新技术、招聘新员工,这就像给企业打了一针强心剂,整个经济也就跟着蓬勃发展起来了。

就像种庄稼一样,税收政策就是土壤的肥力,肥力合适,庄稼(企业)就能茁壮成长,最后迎来大丰收(经济增长)。

3. 稳定经济波动。

税收政策在经济波动的时候还能充当“稳定器”的角色。

在经济过热的时候,政府可以适当增加税收,把市场上过多的钱收回来一些,就像给经济这匹跑得有点疯的马勒紧缰绳。

而在经济不景气的时候呢,减少税收,让企业和老百姓手里能多留点钱,刺激消费和投资,这就好比给经济这个有点病恹恹的病人喂点补药。

纳税筹划文献综述及外文文献资料

纳税筹划文献综述及外文文献资料

纳税筹划文献综述及外文文献资料本文档包括改专题的:外文文献、文献综述一、外文文献文献信息标题:Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana 作者:Kawor, Seyram; Kportorgbi, Holy Kwabla期刊:International Journal of Economics and Finance第6卷,第3期,页码:162-168,2014年Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaKawor, Seyram; Kportorgbi, Holy KwablaAbstractThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms' tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly in their pockets.Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors1. IntroductionOver the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which are assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequence of tax evasion makes it an unattractive option for listed companies (Murphy, 2004).The practice of tax planning dates back to 1947 when learned judge Hand, in the case Commissioner v Newman, held that there is nothing sinister in arranging ones affairs so as to keep taxes as low as possible. Hoffman's (1961) tax planning theory supports this argument. According to Hoffman, it is a necessity for firms to understand the prevailing tax laws and apply the laws in a manner that ensures the firms minimise their tax exposure. Hoffman posits that it makes no economic sense to pay more tax than what the law demands. Scholes and Wolfson's (1992) tax planning framework also underscores the need for corporate bodies to engage in tax planning. According to Scholes and Wolfson, a successful company is the one that is properly attuned to its tax environment.International governmental organizations, such as CA TA (2009), suggest that corporate bodies in Ghana, especially the large entities, engage in complex tax planning activities. Research by civil society groups such as Christian Aid (2008), Action Aid (2011), and Dan Watch (2011), confirm this assertions made bythe Domestic Revenue Division. The missing element in the findings is thequantitative expression of the tax planning activities of the firms.The traditional thinking is that firms that derive maximum benefit from tax planning perform better than those that do not plan their taxes (Murphy, 2007). From the empirical perspective, tax planning is positively associated with firms' performance. For instance, Desai and Hines (2002); Chen, Chen, Chen and Shelvin (2010) reported positive association between tax planning savings and firm performance. The argument is that tax represents cost of doing business, and any action that has the potential of minimising tax cost reflects in higher firm performance. This argument presupposes that tax planning cost and risk does not exceed the savings from the planning.Few studies in the UK dispel the traditional relationship between tax planning and firm performance. While admitting that tax planning has a positive association with accounting performance, Desai and Dharmaphala (2007) reported that tax planning has a neutral association with market performance. Indeed Abdul-Wahab (2010) found a negative association between tax planning and firm performance. Kportorgbi (2013) suggested that corporate governance strength plays a mediating factor in the tax planning-firm performance relationship.A study of the effect of tax planning savings on firms' market performance is crucial for all stakeholders in the emerging security markets such as the Ghana stock Exchange. In fact each possible relationship has a unique implication for the players. For instance, a positive association implies that tax planning produces a win-win situation for both management andshareholders (investors). A negative association connotes that tax planning benefits may not eventually trickle to the pocket of the shareholder. Indeed, a negative association may be an indicative of the existence of agency problem, where management is inclined to pursue tax planning to enhance their own lot rather than advancing the interest of the investor. Where a neutral association is established, it will invoke a follow up study on the possible factors that could influence the relationship either positively or negatively. Secondly, the study is necessary to inform tax planning agents and investors on the dynamics of tax planning1.1 Objective of the StudyThe primary objective of this study is to explore the relationship between tax planning savings of firms listed on the Ghana Stock Exchange and firm market performance. The study also seeks to examine the simultaneous influence of other firm specific variables on the tax planning-market performance relationship.1.2 Tax Planning Intensity of Firms in GhanaCommentators on tax behaviour of firms in Ghana paint a picture that suggests that large firms engage in tax planning activities. For instance CATA (2009) posits that Ghana Revenue Authority lost seventy-four million pounds between 2005 and 2007 to the European Union (EU) in tax revenue as a result of tax avoidance by several multinational companies. Murphy (2004) also reported that firms have complex gamut of arsenals to reduce their tax burden. The reports indicate that the tax avoiding mechanism of firms are largely allowed by the tax laws. There are also indications that the firms take advantage of the loopholes in the tax laws to derive unintended tax benefits. Theavenues for tax planning usually revolve around locational reliefs, industry-specific concessions and capital allowance provitions. Others are time variables and entity variables.Most of the reports are not precise in their estimation of the benefits that firms achieve through tax planning. The lack of precision in measuring tax planning intensity is largely attributed to the insufficient reporting of issues of taxation by firms. Aside the mandatory disclosures to tax authorities, firms are reluctant in disclosing much on tax behaviours. This is due to the perceived thin line that exist between tax planning and tax evasion. Listed companies, however, provide provide adequate information necessary to estimate the tax savings of the firms. This is made possible by virtue of the financial reporting guidelines provided by the security exchange commision.2. Review of Related LiteratureThis section is subdivided into theoretical review and empirical review. The theoritical review encapsultes the Hoffman's (1961) tax planning theory. Three main empirical studies are reviewed. They are Desai and Hines (2002), Desai and Dharmaphala (2009) and Abdul-Wahab (2010).2.1 Hoffman's Tax Planning TheoryAccording to Hoffman (1961) tax planning seeks to divert cash, which would ordinarily flow to tax authorities, to the corporate entities. Tax planning activities are desirable to the extent that they reduce taxable income to the barest minimum, without sacrificing accounting income. The theory is premised on the fact that firms tax liability is based on taxable income rather than accounting income. The idea is thus to intensify activities that reduce taxable income but has no indirect relationship on accounting profit. The theory thus recognised a positiveassociation between firm tax planning activity and firm performance.Hoffman (1961) also recognised the role of tax cost in the tax planning activities. The theory thus provided that the positive association between tax planning and corporate performance is on a basic assumption that tax benefits from the tax planning exceed tax cost. The scope of the Hoffman's tax planning theory does not address the dynamics of tax planning and market performance. As capital markets develop and the separation of ownership and control of corporate bodies become well-spread, the need for a comprehensive tax planning theory is imperative. This need is rather addressed through the empirical perspective than through theoretical perspective (Inger, 2012).2.2 Empirical Review and Development of HypothesisDesai and Hines (2002) provide evidence on firm performance and tax planning behaviour of firms. Again, the study investigates the relationship between tightening of tax systems and market value of firms. The study was based on 850 listed US firms. The study sample was purposively selected to reflect the characteristics desired by the researchers. The study was cross sectional and the data relates to year 2000. Correlative-description design was adopted. Simple regression and t-tests were used to establish the relationships. Desai and Hines established that intensive tax planning is associated with higher firm performance. On the other hand, the study reported that tightening of the tax system is positively associated with higher market performance of firms. The findings of Desai and Hines (2002) are similar to that reported by Chen, Chen and Chen (2010). Desai and Dharmapala (2007) provided a comprehensive study that incorporates tax planning, corporate governance andfirm performance. The study used 4,492 observations on 862 firms over the period 1993 to 2001. This panel data was drawn from the Compustat and Execucomp databases, merged with data on institutional ownership of firms from the CDA/Spectrum database. Firms' performance is measured using Tobin's q and governance quality is proxied by the level of institutional ownership. Tax planning is measured by inferring the difference between the income reported to capital markets and tax authorities (the book-tax-gap). Two analysis models were adopted-the OLS model and the IV estimation model. The OLS results shows that the average effect of tax planning on corporate performance is not significantly different from zero. In other words, there is no relationship between tax planning and firm performance. The study howeverreports a positive association between tax planning savings and performance for well-governed firms. Desai and Dharmapala (2007) thus concluded that corporate governance mediates the tax planning-firm performance relationship. The IV estimate shows a higher effect of corporate governance on firm performance.Abdul-Wahab (2010) provides a result that differs from the findings of Desai and Hines (2002), Desai and Dhamarpala (2009), and Chen, Chen, Chen and Shelvin. Abdul-Wahab's (2010) study sought to establish a relationship between tax planning savings of firms and their value. The study simultaneously investigates the moderating influence of corporate governance. Abdul-Wahab's study employed 240 firms listed on the London stock exchange from 2005 to 2007. Tax planning was proxied by the difference between the effective tax rate of the entities and the applicable statutory tax rates. Self-constructed governance indexwas constructed using corporate governance mechanisms. Firms' value was represented by the Tobin's Q. The data was analysed using panel regression analysis model. As a check, the OLS model was also used.The results indicate a negative relationship between firm value and tax planning activities. Abdul-Wahab (2010) explains the relationship with reference to tax planning cost and risk. The study suggested that tax planning cost and risks associated with tax planning have the potential of derailing the benefits that should have accrued to shareholders. The researcher maintains that as tax planning activities increase, the tax costs and risks outweighs the benefits.Due to the diversity of the relationships found between tax planning and firms' market performance, it is right to develop a null hypothesis as:H1: There is an association between tax planning and firms' market performance.It is unreasonable to suggest that tax planning is the only determinants of firm performance. Baring the existence of multicollinearity between (among) the explanatory variables, sales growth, financial leverage, firm size and age of the firms will be introduced into the regression models. Several studies, including Desai and Hines (2002), Desai and Dharmaphala (2007), Abdul-Wahab (2010) reported positive association between firm performance and sales growth, firm size and financial leverage. It is thus clear to develop the null hypothesis that:H2: Firm performance and sales growth and firm size are positively associated.Firms' age, according to Desai and Dharmapala (2007) and Abdul-Wahab (2010) has a negative association with marketperformance of firms. This gives rise to the third null hypothesis that:H3: Firms age and financial leverage are negatively associated with firms' market performance. 3. Methodology Longitudinal correlative design is adopted for the study. Longitudinal design is essential if the same research entities sampled in a cross section are then re-sampled at different times (Creswell, 2009; De Vaus, 2001). According to the authors, the design helps overcome limitations associated with the "snap shot" approach of cross sectional designs.The study population comprises all non-financial firms listed on the Ghana stock exchange. As of June 2013, twenty-three (23) out of thirty-five (35) firms listed on the Ghana Stock Exchange were non-financial companies. Financial companies are excluded from the population. Previous researchers posit that the financial sector is a highly regulated sector and as such regulations blur the relationship that exist among the variables to be studied (O'Hamon & Taylor, 2007; Desai & Dharmapala, 2009; Abdul-Wahab, 2010).The study uses a panel data for twelve-year period, from 2000 to 2011. Data for the study is collected from the database of the Ghana Stock Exchange. Panel regression model is adopted fordata analysis and the Ordinary least square (OLS) been the method of regression.The regression model is summarized as:(1)α = (alpha) shows the constant affecting net profit margin on corporate tax.Tobin's q (market performance) = (market capitalization ofentity) ÷ (book va lue of shareholders fund).Tax savings = Statutory tax rate -Effective tax rate.Statutory tax rate = flat rate as mandated by the Ghana Revenue Authority.Effective tax rate = Corporate income tax expense/profit before tax.Sgrowth (sales growth) = (Previous Sales revenue -Current sales revenue) ÷Previous sales revenue.Fsize (firm size) = Natural log of firm's total assets.fLev (Financial leverage ) = Long term debt/shareholders fund.Age (Age of firms) = log(the difference between the year of establishment and years of observation).4. Results and DiscussionFigure 1 and Table 1 presents the descriptive statistics for two key variables, namely tax planning of firms and market performance over the twelve year period.Like the statutory rate, tax savings of firms show a decreasing trend. As tax authorities take steps to reduce the tax burden on firms, the leakages in tax revenue due to firms tax planning activities reduce. From figure 1, the statutory tax rate reduced from about 32% to 25%. Tax savings of firms reduced also from 15% to 8% by 2011. That is to say each percentage point decrease in the statutory rate leads to a corresponding decrease in firms' tax planning savings.The policy implication of this finding is two-fold. Firstly, the notion of increasing tax rate in order to rake in more tax revenue may not hold. As tax rates increased, the motivation of firms to deny the state of revenue through intensified tax planning machinery is enhanced. Secondly, as the tax rate is decreased, thenet benefit of planning tax is derailed. The way forward for tax revenue optimisation is to maintain lower tax rates and drag more firms into the tax net.Table 1 provides the market performance of the firms over the twelve year period.The farther the Tobin's Q is from unity, the better the company performance. From Table 1, all the company groups recorded an average score higher than 1.00. The overall average score is 1.78 (the median represents the average as skewness is negative). The high average market performance by the firms is driven by only the mining sector and the manufacturing companies. All the remaining classes of companies recorded lower than the average score.This finding confirms the observation of business persons in Ghana that business climate in Ghana gives unmatched advantage to the mining sector. The service sector records the lowest market performance. This raises a major concern as the sector is the major contributor to gross domestic product (GDP) in Ghana. Another sector to watch out for is the oil and gas. This sector has the most recent history. It was expected that the high hopes of investors in the sector after the discovery of oil in commercial quantities in Ghana would have positive influence on the performance. It is expected that the sector will be one of the major drivers of firms' market performance in the future.Table 2 provides correlation results on the variables. This result is essential for at least two reasons. Firstly, it shows basic association between the dependent variable (market performance) and theindependent variable. Secondly, it shows if the "so-called" independent variables are indeed independent. In other words, ittests the multicollinearity status of the independent variables. From Table 2, the correlation co-efficient between tax savings and Tobin's Q is 0.112. This is however significant at 0.097. This significant level is compared with the default alpha of 0.05. As rule of thumb, we reject the null hypothesis if the actual significant level is higher than the expected alpha and do not reject if the actual significant is less than the expected alpha. In this instance p-value of 0.097 is greater than the expected alpha of 0.05. The null hypothesis that:H1: There is an association between tax planning and firms' market performance is rejected.The correlation results do not suggest causation but gives an indication of association between the variables. The "no relationship" finding between tax planning and firms' market performance supports the reports of Desai and Dharmapala (2007) but differ from the findings of Desai and Hines (2002) and Abdul-Wahab (2010). The findings suggest that although savings from tax planning reflect in higher profit after tax, it does not necessarily reflect in the pocket of shareholders. This finding ignites studies aimed at uncovering factors that mediate the tax planning-firm performance relationship. Indeed, it might be the reasons behind the works of Desai and Dharmapala (2007), Desai and Dharmapala (2009) and Abdul Wahab (2010).Another finding in table 3 is the relationship between market performance (proxied by tobin's Q) and the firm specific variables. Sales growth and firm size shows positive and significant association with firms' market performance. On the other hand financial leverage and age of the firms shows a negative association with firm performance. The findingsWe do not reject the null hypotheses (H2 and H3) stated asH2: Firm performance and sales growth and firm size are positively associatedH3: Firms age and financial leverage are negatively associated with firms' market performance. Further Table 3 gives an indication that multicollinearity among the independent variables does not exist. The rule of thumb is that if the correlation coefficients between any two of the variables is above 0.50 (either positive or negative), those two variables are multi-correlated and should not be simultaneously included in the regression model. From Table 3, this condition does not exist. The variables can be regressed against the dependent variables.Table 3 shows the regression of Tobin's Q (proxy of firms' market performance) and all the independent variables.The adjusted R2 connotes that the five independent variables explain 55.3% of the variations in the dependent variable. The model is significant at 0.0001. This is a strong indicator that the variables used in the model have sufficiently explained the firms' market performance.The regression results found a relationship that is largely consistent with the correlation results shown in table 3. The results affirm that tax planning plays an insignificant role in the determination of firms' market performance. Again this supports the agency theory's argument that it not all actions of management that help achieve the wealth maximisation objective of management. From the results sales growth and the financial leverage are the two most influential variables. Firms should maintain low financial leverage ratio and pursue sales growth strategies in order to boost their market performance.5. ConclusionsThe study sought to ascertain the level of tax planning offirms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies over a twelve year period from 2000. The longitudinal correlative designed was used. Thefollowing conclusions are reached.Firstly firms' tax savings decrease as tax authorities reduce the statutory corporate income tax rates. This indicates that leakages in tax revenue as a result of intensive tax planning of firms reduce when tax authorities maintain low corporate income tax rates.Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. Agency problem is much present in the issue of tax planning. The efforts of management to reduce tax burden of firms benefit other stakeholders rather than shareholders. There may be other factors that could ensure that substantial benefits of tax planning accrue to shareholders. Some researchers arguably, root for good corporate governance. This falls outside the scope of this study.Finally, sales growth, firm size, age of firms, financial leverage and tax planning simultaneously play a major role in determining firms' market performance. These variables explain 55.3% of the variations in firms' market performance. Sales growth and financial leverage are the two most influential variables that determine firm market performance.References二、文献综述企业纳税筹划文献综述摘要:20 世纪以来并购已经成为企业快速扩张和整合的重要手段之一。

税收管理论文文献综述

税收管理论文文献综述

税收管理课题文献综述一、课题研究背景及目的现代税收制度的本质是税收治理的现代化。

现代税收制度具有税收法定、公开透明、各税种协调配合、动态优化和征管高效等特征,具体包括税收理念和税收理论的现代化、税收治理制度环境的现代化、税法制订过程的现代化、税制体系的现代化和税收管理现代化五个方面。

其中,税收治理现代化的核心是贯彻税法制订和执行全过程的税收法治现代化。

现代化是一个涉及经济、政治、社会和心理等多层面的“总体转变”,不同学科对“现代化”有不同角度的解读。

总的来看,相对于“传统”而言的“现代”描述的是一个基于生产力快速发展并继而影响整个经济、社会、文化、心理等多个领域,以“理性”为特征的,具有“整体性”的社会状态。

现代化强调的是从传统社会向现代社会转变的过程。

随着我国市场经济的日渐成熟,经济体制改革的不断深化,现行税制与当前社会经济环境之间的矛盾日渐突出,到了急需解决的时刻。

税收立法的不规范,立法层次太低,税收管理体制缺乏权威性的法律规范,由于没有一部完整的《税收基本法》,我国税收立法机构和其立法权限的划分一直没有一个统一、稳定的原则,于是就无法形成一个国家完整的税法体系,难以对税收管理体制作出国家法律性的规定.税收管理权限内容划分不清,从目前中央和地方税收管辖权来看,貌似划分的清楚明了,而由于未形成一个系统的法律体系,税收管理权限内容的划分缺少了法律的支持。

地方税收管理权限法制性差、内容杂乱、权限有限,现阶段,我国地方税管理权限没有一个专门的完整的法规或制度来确定或划分地方税收管理权限,地方税收管理权限相当有限,税收管理的权限与政府事权、职责不挂钩,目前地方政府主要的财政收入是税收,但是在现行的地方税种中,却没有能承担主体的税种,这也是制约地方税收收入重要的因素。

目前我国税收管理体系存在诸多问题,我国的税收制度偏重“管理”,为了改善现状,可以从“治理”这个新的角度来看待税收管理问题。

二、研究现状(一)税收管理与税收治理的区别“治理”一词最早出自西方政治学家和管理学家所主张用“治理”替代“统治”而提出的概念。

合理避税浅析文献综述

合理避税浅析文献综述

试论合理避税浅析文献综述(贵州大学明德学院会计103 102003110650)随着市场经济的不断发展,税收筹划在社会经济和企业的经营管理中扮演着很重要的角色。

在法律允许的情况下,以合法的手段和方式来达到纳税人减少缴纳税款的经济行为是纳税人的权利。

合理避税是纳税人在法律允许的范围内,充分利用税收优惠政策,通过对经营、投资、理财、决策等一系列的经济活动进行的事先筹划和合理安排,从而达到纳税支出最小化的一种行为。

充分利用纳税的筹划工具为企业合理的减少税负,有利于为企业实现税后的利润最大化。

企业合理避税,在客观上也促进了国家税收制度的健全和完善。

1本课题相关研究现状(一)房地产企业进行合理避税的规划刘立军(2013)在房地产企业的内部进行合理的避税,是合理避税不可缺少的方法,也是合理避税中最直接最有效的方法。

1.分析了货币价值的变化规律:运用货币价值时间差来进行合理避税,分析货币价值的变化规律,了解货币变动的大致时间走向,从而在合理的时间进行税款的交纳,运用时间差来缴纳税费,这是合理避税的基本做法。

房地产企业应该认真研究货币的这种变化规律,然后加以利用,必然会对房地产企业的合理避税有帮助。

2.运用缴纳税费的临界点来进行合理避税:房地产企业在碰到缴税的临界点时,运用增加或减少收入和支出来避免税收过多的方法。

任何的规定只要有临界点就都可以运用这种方法来合理避税,所以这种方法具有广泛的应用基础,房地产企业应该重点把握这一特点。

所以的企业都是在追求利润,房地产企业只有合理避税才能有效的减少企业税金支出,从而直接的增加企业的利润,为企业的发展带来新的机遇。

(二)企业合理避税影响着企业竞争力犯琦、何威(2011)在《论企业合理避税》一文中指出并分析了合理避税筹划空间、特征以及风险防范的基础上,对合理避税的方式进行了例举。

企业在税法许可的范围内,通过不违法的手段对经营活动和财务活动的精心安排,尽量满足税法条文所规定的条件以达到减轻税收负担的目的合理避税,是企业要考虑的重要措施之一。

企业纳税筹划文献综述

企业纳税筹划文献综述

企业纳税筹划文献综述纳税筹划,有时也被称为税收筹划或税务筹划。

在19世纪中期的意大利就己经出现了纳税筹划。

但是,纳税筹划是在20世纪30年代得到社会上的关注和法律上的认可。

在1935年,英国上议院议员汤姆林爵士(Tom Lin Sir)在“税务局长诉温斯特大公一案”中声明:“任何个人都有合法行使纳税筹划的权利,依据法律这样做可以少缴纳税款。

为了确保可以从这些行为中得到利益,不能强迫他人多缴纳税款。

”Tom Lin Sir的观点最终赢得了法律界的认可,这也是第一次对纳税筹划做出了法律上的认可,在此之后,这一税收的审判原则也经常会被其它欧洲的国家所引用。

在20世纪50年代,纳税筹划真正形成了一套较为完整的理论和实务体系:其标志是1959年在欧洲成立的由包括英国、法国、比利时等20多个欧洲国家从事税务咨询业务的专业人士和团体组合而成的税务联合会,其明确提出了税务专家是以税务咨询为中心而展开的税务服务,并且从事于那些现代意义上的税务代理活动。

随之以纳税筹划为核心的研究也开始逐渐深化,相关的研究书刊和文章也如雨后春笋般不断的涌现。

有关与中小企业纳税筹划的研究也在这样的背景下逐渐开始发展起来的。

通过借鉴国外中小企业纳税筹划的研究,本文认为其对中国的中小企业纳税筹划的研究有很强的指导和借鉴意义。

迈伦·斯科维尔在其编著的《Tax and enterprise strategic planning methods》(纳税与企业战略筹划方法)中提出了如何有效进行纳税筹划的理论,并对其进行了深入的分析,他认为有效的纳税筹划会在实现利益最大化的决策过程中要考虑到纳税的作用。

当社会交易成本较为昂贵时,实施税负最小化的策略,有可能会因为非税因素导致成本大量的增加,使得有效纳税筹划同税负最小化相偏离。

另外,书中还提到由于每个组织的形式、规模、产权结构及管理水平存在差异,开展纳税筹划的具体方法也是不同的,具体情况具体分析。

刍论企业合理避税问题

刍论企业合理避税问题

[内容摘要]避税是企业税收筹划的一种重要方式,但目前企业在避税方面比较混乱,存在诸多问题。

本文在阐述合理避税的概念、特征、作用的基础上,分析了目前企业之所以要合理避税的原因,以及存在的问题,并提出合理避税的主要方式。

[关键词]企业合理避税策略1、企业合理避税的概述1.1 对企业避税问题的认识避税是企业税收筹划的一种重要方式。

避税是指纳税人利用合法手段和方法,通过经营和财务活动的巧妙安排,规避或减轻税收负担的管理活动,避税是企业管理的一个重要方面,是企业管理水平的集中表现,也是企业综合实力和综合素质的外在形式。

避税与偷、漏税有着本质的区别。

避税是一种合法的行为,是在遵守税法的前提下,利用经营和财务管理活动安排,以及税法的不完备和缺陷达到最大限度地回避纳税的目的,而偷、漏税是公开违犯、践踏税法的行为。

避税一般受到政府的默许和保护,但偷、漏税则要受到法律的处罚。

我认为当前中国税制造成的争议颇多。

由于名义税率高,企业负担沉重;由于征管水平不高,造成企业逃税、逃费倾向严重,一些企业和个人违反税收监管的报道不断见诸各大媒体。

由此,企业如何尽量地安全、合法地“自我减负”,已成为企业的共识。

1.2 合理避税概念合理避税,也称为节税或税务筹划,指纳税人根据政府的税收政策导向,通过经营结构和交易活动的安排,对纳税方案进行优化选择,以减轻纳税负担,取得正当的税收利益。

通俗的讲,合理避税可以认为是纳税人利用某种法律上的漏洞或含糊之处来安排自己的事务,以减少他本应承担的纳税数额。

由于它的前提是在法律允许的范围内展开的,因此在税务上不应反对,只能予以保护。

1.3 合理避税特征随着时代的进步,国家税法的不断完善,企业进行合理避税的方式越来越多,合理避税的特征也越来越明显。

1.3.1合法性税法是处理征纳关系的共同准绳, 作为纳税义务人的企业要依法缴税。

合理避税是在不违反现行税法的前提下进行的,是以国家政府指定的税法为研究对象,对不同的纳税方案进行比较后做出的纳税优化选择。

有关纳税遵从的国内研究文献综述

有关纳税遵从的国内研究文献综述
2、深入探讨新技术对纳税遵从的影响及其应对策略,如人工智能、大数据 等技术在纳税遵从管理中的应用;
3、特定群体和地区的纳税遵从行为及其影响因素,以便制定更有针对性的 政策措施;
4、结合实际案例,对纳税遵从的政策法规及其落实情况进行深入研究,为 政策制定和执行提供理论支持;
5、从纳税人角度出发,深入研究纳税遵从风险及其挑战,为提高纳税遵从 水平和风险管理能力提供指导。
2、纳税遵从的影响因素及其影 响机制
影响纳税遵从的因素众多,包括税收制度、税收征管、纳税人意识、企业文 化等。国内学者通过实证研究和案例分析,深入探讨了各因素对纳税遵从的影响 机制和实际效果。研究发现,税收制度和税收征管是影响纳税遵从最重要的因素 之一,
而纳税人意识和企业文化等因素对纳税遵从的影响也不容忽视。
结论
本次演示通过对纳税遵从的国内研究文献进行综述,全面梳理了该领域的研 究现状、研究方法、研究成果和不足之处。在此基础上,本次演示指出了研究的 空白和需要进一步探讨的问题,为后续研究提
供了有益的参考。为了推动纳税遵从领域的发展,未来研究可以以下几个方 面:
1、加强跨学科交叉研究,引入更多相关学科的理论和方法,丰富纳税遵从 的研究视角;
5.发挥社会监督作用:建立健全社会监督机制,鼓励社会各界积极参与纳税 遵从监督,形成全社会的共同监督氛围。
感谢观看
通过案例分析,我们发现纳税遵从问题的产生与税收征管、纳税服务、社会 监督等环节密切相关。例如,税务机关执法不力、缺乏有效的咨询服务以及社会 监督的缺失等是导致纳税遵从问题的主要原因。针对这些问题,我们提出相应的 解决方案和建议。
结论
本次演示从文献综述、问卷调查和案例分析三个角度对纳税遵从问题进行了 全面研究。研究结果表明,纳税遵从问题的产生受到多种因素的影响,如税法制 度、纳税服务、纳税人意识、税收征管力度以及社会监督等。为了提高纳税遵从 水平,需要采取以下措施:
  1. 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
  2. 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
  3. 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。

合理避税文献综述
国外研究现状
合理避税是随着税务咨询业得发展而逐步形成的,而意大利的税务咨询业可谓是世界上形成最早的国家,19世纪中叶意大利的税务咨询业务范围就已经包括了“合理避税”,这可以说是合理避税行为的起源。

“合理避税”可以说是很早就存在的,但是“合理避税”为社会关注和被法律认可,从时间上可以追溯到20世纪30年代。

其中最为典型的要算是30年代英国一则判例。

1935年,英国上议院议员汤姆林爵士针对“税务局长诉温斯大公”一案,对当事人依据法律达到少缴税款作了法律上的认可,他说:“任何个人都有权安排自己的事业,依据法律这样做可以少缴税。

为了保证从这些安排中得到利益……不能强迫他多缴税。

”汤姆林爵士的观点赢得了法律界认同,这是第一次对合理避税作了法律上认可。

1959年,从事税务咨询的专业团体在巴黎成立了欧洲税务联合会,联合会明确提出了税务专家开展包括合理避税在内的税务咨询活动,同时代理纳税人填制纳税申请表、财务文件等事项。

这标志着现代意义上合理避税的产生。

并逐渐成为了一门专业性很强的学科。

尤其是在近三十年来,随着世界经济一体化,跨国公司的数量和规模不断增加,客观上推动了合理避税的理论和实证研究。

对合理避税研究的文章、书刊也不断的大量出现,也将合理避税的研究更加的深化。

关于合理避税的研究成果也很多,Sale J.Tmothy和Carrollkaren.B.于1979年《Management Accounting》上发表了题为“Tax Planning Tools for The Multinational Corporation”的论文,P.C李尔斯于1979年出版的《信托与纳税筹划》,还有一家很有名气的伍德赫得•费尔勒国际出版公司(在纽约、伦敦、多伦多、悉尼、东京等地设有机构)于1989年出版过题名为《跨国公司的税收筹划》(Tax Planning for Muitinational Comparies)的一本专著。

书中提出的论点及合理避税的技术在一些跨国公司中颇有影响。

当代著名的经济学家萨缪尔森在其《经济学》中分析美国联邦税制是指出:“比逃税更重要得是合法的规避税负,原因在于议会制定的法规中有‘漏洞’,听任大量的收入不上税或以较低的税率上税”。

1英国税务专家S.詹姆斯和C.若布斯在其合著的《谁是经济学》中指出:“会计师们强调避税的合法性,将避税称之为‘纳税筹划’或‘税收减轻’。

”2霍瓦斯公司出版的《国际税收(1991)》实际上也是一本税收的国际筹划专著。

通过以上的相关介绍,可以看出西方对于合理避税研究时间较早,研究成果丰富,并且大量的运用于实践,随着世界经济一体化,税收国际化,对于合理避
1保罗.萨缪尔森.经济学(第17版)[M].北京:人民邮电出版社.2004
2西蒙.詹姆斯.税收经济学[M].北京:中国财政经济出版社.2004
税的研究也成为了世界各国的焦点。

国内研究现状
由于计划经济时代,人们将税收看成企业对国家应有的贡献,税收的研究也侧重于从国家的角度来研究,直到我国实行市场经济,合理避税才渐渐进入人们得视野,我国对合理避税的研究也逐渐形成。

合理避税在我国是90年代开始发展,随着改革开放和社会主义市场经济的不断深化和发展,合理避税在我国也成为了一种专业性的学科逐渐发展起来。

我国对合理避税早期理论研究的成果有:1994年出版了由唐腾翔与唐向撰写的我国第一本合理避税专著《税收筹划》,1995年马朝洪在《财贸研究》(第3期)上发表了“论我国企业税收筹划”一文,对纳税筹划进行了分析说明,1996年中国人民大学财经学院的张中秀教授主编出版了《企业节税规划策略与案例》一书,1996年岳方在《会计研究》(第9期)发表了“现代企业制度与税务会计筹划”的文章,1997年深圳税务协会副会长谷志杰又出版了《纳税筹划与避税》一书。

90年代末到近几年我国关于合理避税方面的论述逐渐增多,从2001年1月5日起,《中国税务报》创办了《筹划周刊》,开始了对税务筹划的理论和知识的探讨,对税务筹划的运用和推广做出了较大的贡献。

尽管现阶段,我国已经有许多关于纳税筹划方面的文章与著作,但大多数都停留在对纳税筹划的定义和特征上进行探讨,缺乏更深层次的理论研究,且大多数都是引进国外的著作研究,对我国企业的实际意义不大。

我国对纳税筹划定义的研究著作有:赵连志的《税收筹划操作实务》,盖地教授的《税务筹划》,张中秀的《纳税筹划》,杨崇才、赵丽生的《税务会计与纳税筹划教程》,蔡昌的《纳税筹划方法与案例》,周叶《税收筹划—策略、技巧与案例》,国家税务总局注册税务师管理中心编写的《税务代理实务》,上海财经大学卫平教授的《税收筹划》等,这些著作都对纳税筹划进行的定义,并各自从不同的侧重点进行了说明,对我们全面理解合理避税有积极作用。

我国对纳税筹划实务的研究文章与著作也有很多,这些研究涉及企业的筹资、投资、经营和股利分配等各个方面,范围较广,内容较多,如:尹磊在《财会通讯》上发表的《税务筹划在运费处理中的运用》,张国华在《财会通讯》上发表的《集团公司内部固定资产租赁的税务筹划》,郝晓明的《钢铁企业税收筹划方略》,邹巍、陈盛光的《企业日常外币业务的所得税筹划》,赵智全、李芸达《企业销售中的税收筹划例解》等。

从以上的论述可以看出国外对于合理避税的研究范围广,比较全面,而且对合理避税有深刻的认识以及熟悉操作,合理避税在国外得到了广泛的运用,与国外相比,国内的研究相对落后,对合理避税的认识和操作都相对稚嫩,研究广度
和深度都有限,对国内企业的实际意义不大,国内缺乏对某一具体企业的方案研究,因此,结合具体企业研究对我国企业的实际意义更大,同时也能为有类似问题的企业提供借鉴的意义。

相关文档
最新文档