International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern.Based on the practical experience of carbon tax system in individual countries,this paper int...International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern.Based on the practical experience of carbon tax system in individual countries,this paper integrates the existing research of international carbon tax scholars to the classification and comparative analysis of international carbon tax schemes.Using a literature review approach,this dissertation mainly applies the method of qualitative analysis to explain and compare the contents of four international carbon tax options.Through the analysis and evaluation of individual countries’carbon tax practice,the two-country model is verified.Through the method of comparative analysis,the schemes are evaluated from four dimensions and an assessment is made.The difference of carbon tax among countries makes the internal policies of countries adjust accordingly with the changes of international environment,which promotes the gradual convergence of carbon tax schemes.The results intend to provide reference to further study the issue on international carbon tax.展开更多
As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax ...As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax rate have been introduced,posing increasingly severe compliance and risk challenges for multinational enterprises.Building on an analysis of the evolution and trends of international tax policy,this paper combines literature review with case study analysis to examine how multinational firms can,on a compliant basis,leverage legislative and policy tools,optimize organizational structures,and arrange transfer pricing to achieve effective tax planning.We then propose an internal control framework encompassing tax risk identification,early warning,and monitoring.Our findings indicate that by dynamically adjusting group structures,judiciously applying double non‐taxation treaties,and deploying digital monitoring systems,enterprises can significantly improve planning efficiency while reducing noncompliance costs.Finally,we offer recommendations for enhancing internal governance,strengthening cross‐border coordination,and responding to policy changes,providing both theoretical guidance and practical reference for the stable development of multinational enterprises.展开更多
This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has bec...This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has become a critical issue in corporate financial management practices,particularly in the context of optimizing tax burdens through strategies that remain within legal boundaries.The study adopts a quantitative approach using panel data regression methods.Data processing and analysis were conducted using EViews version 12.The research sample consists of 13 technology sector companies selected through purposive sampling,with an observation period spanning five years(2019-2023),resulting in a total of 65 observations.The analysis results indicate that leverage and firm value have a negative effect on tax aggressiveness.Conversely,managerial ownership is found to have a positive effect on tax aggressiveness.Meanwhile,firm size does not show a significant influence on tax aggressiveness.展开更多
This study aims to systematically review the various factors influencing corporate tax avoidance.Tax avoidance refers to legal strategies used to minimize tax liabilities and has become a critical issue in accounting ...This study aims to systematically review the various factors influencing corporate tax avoidance.Tax avoidance refers to legal strategies used to minimize tax liabilities and has become a critical issue in accounting and corporate governance.The study examines key determinants of tax avoidance,including firm characteristics(such as size,leverage,and multinational scale),managerial attributes,executive compensation,ownership structure,corporate social responsibility(CSR)performance,as well as the impact of regulations and legal reforms.The review findings highlight that the motivations behind tax avoidance are multifaceted,driven by the interaction of economic incentives,organizational ethics,external pressures,and public policies.Moreover,strict regulatory environments and strong CSR practices can mitigate tax avoidance behaviors,although their effectiveness is often contingent upon a firm’s cultural and political context.This study offers a comprehensive mapping of the current literature and recommends future research that integrates additional variables and broader time spans to enhance the understanding of tax avoidance behavior across different national contexts.展开更多
文摘International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern.Based on the practical experience of carbon tax system in individual countries,this paper integrates the existing research of international carbon tax scholars to the classification and comparative analysis of international carbon tax schemes.Using a literature review approach,this dissertation mainly applies the method of qualitative analysis to explain and compare the contents of four international carbon tax options.Through the analysis and evaluation of individual countries’carbon tax practice,the two-country model is verified.Through the method of comparative analysis,the schemes are evaluated from four dimensions and an assessment is made.The difference of carbon tax among countries makes the internal policies of countries adjust accordingly with the changes of international environment,which promotes the gradual convergence of carbon tax schemes.The results intend to provide reference to further study the issue on international carbon tax.
文摘As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax rate have been introduced,posing increasingly severe compliance and risk challenges for multinational enterprises.Building on an analysis of the evolution and trends of international tax policy,this paper combines literature review with case study analysis to examine how multinational firms can,on a compliant basis,leverage legislative and policy tools,optimize organizational structures,and arrange transfer pricing to achieve effective tax planning.We then propose an internal control framework encompassing tax risk identification,early warning,and monitoring.Our findings indicate that by dynamically adjusting group structures,judiciously applying double non‐taxation treaties,and deploying digital monitoring systems,enterprises can significantly improve planning efficiency while reducing noncompliance costs.Finally,we offer recommendations for enhancing internal governance,strengthening cross‐border coordination,and responding to policy changes,providing both theoretical guidance and practical reference for the stable development of multinational enterprises.
文摘This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has become a critical issue in corporate financial management practices,particularly in the context of optimizing tax burdens through strategies that remain within legal boundaries.The study adopts a quantitative approach using panel data regression methods.Data processing and analysis were conducted using EViews version 12.The research sample consists of 13 technology sector companies selected through purposive sampling,with an observation period spanning five years(2019-2023),resulting in a total of 65 observations.The analysis results indicate that leverage and firm value have a negative effect on tax aggressiveness.Conversely,managerial ownership is found to have a positive effect on tax aggressiveness.Meanwhile,firm size does not show a significant influence on tax aggressiveness.
文摘This study aims to systematically review the various factors influencing corporate tax avoidance.Tax avoidance refers to legal strategies used to minimize tax liabilities and has become a critical issue in accounting and corporate governance.The study examines key determinants of tax avoidance,including firm characteristics(such as size,leverage,and multinational scale),managerial attributes,executive compensation,ownership structure,corporate social responsibility(CSR)performance,as well as the impact of regulations and legal reforms.The review findings highlight that the motivations behind tax avoidance are multifaceted,driven by the interaction of economic incentives,organizational ethics,external pressures,and public policies.Moreover,strict regulatory environments and strong CSR practices can mitigate tax avoidance behaviors,although their effectiveness is often contingent upon a firm’s cultural and political context.This study offers a comprehensive mapping of the current literature and recommends future research that integrates additional variables and broader time spans to enhance the understanding of tax avoidance behavior across different national contexts.
