Determinants of Tax Planning: Theoretical Analysis

Determinants of Tax Avoidance

I model the determinants of corporate tax avoidance. Prior research hypothesizes that firms forgo profitable tax-saving strategies due to non-tax costs, financial reporting incentives, and tax authority scrutiny. Because many of these frictions are not directly observable, I quantify their effects using a dynamic structural model in which the firm chooses a set of tax-saving projects in each pe...

Note : Analysis of Key Determinants of Tax Policy and Administration

Similar to most countries, the objectives of the taxation system in Pakistan are not well-defined. Historically, the primary objective has been resource generation for the government. The taxation system has simultaneously addressed the secondary objectives of promoting area/sectorspecific economic activities, discouraging undesired imports/production, encouraging savings and investment. These ...

Enterprise Tax Risk Monitoring within the Line of Tax Planning

It was developed and substantiated a methodical approach to the monitoring of tax risks of an industrial enterprise by applying the Monte-Carlo method.

Analyzing Determinants of Tax Morale based on Social Psychology Theory: Case study of Iran

While economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. Tax morale is defined as the intrinsic motivation to pay taxes. However, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. In this paper we analyze the mos...

Determinants of IS Planning Comprehensiveness