Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 94 for “"Tax avoidance"”.
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Computer aided tax avoidance policy analysis
… a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of …
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CEO Severance Agreements and Tax Avoidance
… between CEO severance agreements and corporate tax avoidance. Severance agreements, by providing executives with additional compensation when there is a change in employment status, should serve to encourage additional risk-taking, as reflected by increased tax avoidance activities. Using a …
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The Effect of Innovation on Corporate Tax Avoidance
… examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable …
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Simulation discussed : tax avoidance in the common law
The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz. both the specific and general anti-avoidance provisions contained in the various tax statutes. Building on the principles established in …
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The use of corporate structures and tax avoidance
… in both the areas of corporate law and tax legislation. The legislation in question has developed from an apartheid or pre-democratic era to that of the current democratic South Africa, in which individuals have the freedom to become entrepreneurs, and have the opportunity to start up …
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Relative valuation of alternative methods of tax avoidance
… the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall measures of tax avoidance; I extend this research by providing evidence that investors distinguish between methods of tax reduction in their valuation of tax …
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The Real Effects of Opacity: Evidence from Tax Avoidance
… information environment: increased corporate tax avoidance. Using an international sample of firms, I find that firms with a more opaque information environment, as measured at both the firm and country level, exhibit higher levels of firm-specific tax avoidance. More importantly, additional …
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Tax avoidance provisions of the South African Income Tax Act
My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and …
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International tax planning and anti-tax avoidance provisions - Hila Zetler.
'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through …
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The Influence of In-House Tax Expertise on Corporate Tax Avoidance
<p>Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, …
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An evaluation of South Africa's approach to tax avoidance through dividend stripping
Dividend stripping is a form of tax avoidance, a prevalent and universal problem in tax systems, originating from unavoidable tax law inconsistencies exploited by taxpayers. It entails the extraction of value from shares held in a target company by effectively selling the shares through tax-exempt …
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Discovering and Detecting Tax Avoidance Using Natural Language Processing and Coevolutionary Algorithms
… Internal Revenue Service estimates that unpaid taxes cost the United States up to $1 trillion each year, much of it through tax avoidance schemes such as the Installment Bogus Optional Basis strategy (iBOB). This thesis focuses on discovering and detecting iBOB schemes within a tax network by …
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The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?
… behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior …
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Perceptions About Tax Evasion and Tax Avoidance in Thailand: An Institutional Theory Perspective
… services, governments have to confront issues of tax evasion and tax avoidance which erode a country’s tax base and therefore Government revenue. Moreover, they have to deal with wealthy individuals and companies that develop aggressive tax planning schemes in order to reduce their tax …
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A comparative analysis of the South African and Australian general tax avoidance enactments
From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that …
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