This paper examines the international corporate tax avoidance practices of publicly listed Australian firms. Based on a … results indicate that there are several practices Australian firms use to aggressively reduce their tax liabilities …. Specifically, we find that thin capitalization, transfer pricing, income shifting, multinationality, and tax haven utilization are …

its influence on tax climate and tax compliance. Also, by introducing trust in tax authorities as a determinant of tax … compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …-building actions are better than deterring measures for overall tax compliance, since they establish a cooperative tax climate and lead …

Despite an extensive literature on the normative implications of different international tax regimes and an empirical … less foreign exposure and fewer opportunities for tax avoidance experienced relatively larger abnormal returns, while … differences in firms' foreign and domestic effective tax rates accounted for an aggregate capitalization effect of ¥4.1 trillion …

its influence on tax climate and tax compliance. Also, by introducing trust in tax authorities as a determinant of tax … compliance, the decision to under-report income is no longer based on expected profits maximisation and thus the tax compliance …-building actions are better than deterring measures for overall tax compliance, since they establish a cooperative tax climate and lead …

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar … effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal … scenario either describing tax avoidance, tax evasion, or tax flight, and evaluated them as positive, neutral or negative. The …

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … tax information (Country-by-Country Reporting (CbCR)). In our paper, we demonstrate that neither consolidated nor … do not prevent multinationals from profit shifting, since their common tax minimization strategies are mainly based on …

This paper aims to formalise both the role of trust (in) and power (of) tax authorities as major determinants of tax … compliance, and the interplay between trust and power and its influence on tax climate and overall tax compliance. Unlike the … related literature that studies the role of the psychological determinants of individual tax compliance, this paper focuses on …