دانلود رایگان مقاله لاتین پرداخت مالیات شرکت از سایت الزویر
عنوان فارسی مقاله:
رقابت و فرار از پرداخت مالیات شرکت: یک دیدگاه مبتنی بر موسسه
عنوان انگلیسی مقاله:
Competition and corporate tax evasion: An institution-based view$
سال انتشار :2016
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مقدمه انگلیسی مقاله:
1. Introduction
In international business, the institution-based view asserts that firm behaviors around the world are affected by the rules of the game—specifically institutions that govern the “do’s” and the “don’ts” (Dunning & Lundan, 2008; North, 1990; Peng, Ahlstrom, Carraher, & Shi, in press; Peng, Wang, & Jiang, 2008). However, not all firms comply with all the rules and regulations. Instead, corporate misconduct is frequent around the world. One of the most ubiquitous illegal corporate behaviors in almost every country is corporate tax evasion, which is defined as a managerial decision not to fully report taxable corporate profit in order to reduce tax payments (Sandmo, 2005).1 Past research has identified several factors that influence the likelihood of corporate tax evasion (Andreoni, Erard, & Feinstein, 1998), such as public sector corruption (Friedman, Johnson, Kaufmann, & Zoido-Lobaton, 2000; Goerke, 2008), tax rates (Cowell, 2004; Fisman & Wei, 2004), degree of penalties (Gordon, 1990), fairness of the tax code (Cullis and Lewis, 1997), and effectiveness of corporate governance mechanisms (Desai & Dharmapala, 2006; Desai, Dyck, & Zingales, 2007). However, the interplay between formal and informal firms is underexplored in the literature (Mathias, Lux, Crook, Autry, & Zaretzki, 2015). Due to significant variations in the prevalence of the informal economy across countries, international business (IB) research would benefit from a better understanding of the dynamics of competition between these two groups of firms, and the resulting effects on formal firms’ tax compliance decisions. Specifically, what is the effect of informal economic activity on formal firms’ tax evasion decisions? What are some boundary conditions that affect formal firms’ tolerance of such informal competitive pressures? Defined as “economic activities that occur outside of formal institutional boundaries but which remain within the informal institutional boundaries for large societal groups” (Webb, Bruton, Tihanyi, & Ireland, 2012, p. 599), the informal economy operates in every country. Today the informal economy contributes between 10%–20% of the gross domestic product (GDP) in developed economies, and 40%–60% of GDP in developing economies (Godfrey, 2011; Webb et al., 2012). Informal firms are defined as “businesses that are unregistered but derive income from the production of legal goods and services” (Nichter & Goldmark, 2009, p. 1456; see also: Bruton, Ireland, & Ketchen.
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کلمات کلیدی:
Competition and corporate tax evasion: An institution ... - ResearchGate https://www.researchgate.net/.../312325619_Competition_and_corporate_tax_evasion_... Competition and corporate tax evasion: An institution-based view on ResearchGate, the professional network for scientists. EconPapers: Competition and Corporate Tax Avoidance: Evidence ... econpapers.repec.org/RePEc:ecj:econjl:v:119:y:2009:i:537:p:764-795 by H Cai - 2009 - Cited by 299 - Related articles By Hongbin Cai and Qiao Liu; Abstract: This article investigates whether market competition enhances the incentives of Chinese industrial firms to avoid. EconPapers: Competition and corporate tax evasion: An institution ... econpapers.repec.org/RePEc:eee:worbus:v:52:y:2017:i:2:p:258-269 by ON Gokalp - 2017 - Cited by 1 - Related articles Feb 7, 2017 - Competition and corporate tax evasion: An institution-based view. Omer N. Gokalp, Seung-Hyun Lee and Mike W. Peng. Journal of World ... Competition and Corporate Tax Avoidance: Evidence from ... - jstor www.jstor.org/stable/20485343 by H Cai - 2009 - Cited by 298 - Related articles Mar 21, 2006 - COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM CHINESE INDUSTRIAL FIRMS*. Hongbin Cai and Qiao Liu. [PDF]Does Competition Drive Tax Avoidance? www.business.latech.edu/speaker-files/james_plecnik_paper_11-7-14.pdf competition on corporate tax avoidance behavior in the United States. ... We focus on the impact of various forms of competition on tax avoidance because the ... Competition and corporate tax evasion: An institution-based view ... https://utdallas.influuent.utsystem.edu/.../competition-and-corporate-tax-evasion-an-in... Feb 1, 2017 - Why do firms evade taxes? We tackle this question by studying firms in the formal sector operating in countries with different institutional ... Corporate tax avoidance with offshore tax havens - The Atlantic https://www.theatlantic.com/business/archive/2016/.../corporate-tax-avoidance/47829... Apr 14, 2016 - America's largest corporations have been storing profits in offshore companies for decades. ... The Cost of Corporate Tax Avoidance. America's ... Ad Corporate Taxes Adwww.americanchemistry.com/tax U.S. Business Tax Policy Should Boost Competitiveness Here & Abroad
