Tax Planning: Theory and Modeling

The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden benefit from a certain saving. In this sense, taxpayers resort various legal even illegal planning practices. article, we deepen the understanding concept and offer, readers, new theoretical empirical indicators understand motivations behind fiscally aggressive behavior. Indeed, after presenting framework notion planning, will discuss main sources that have attempted model estimate extent planning. At end our review literature, can argue deterrence theory, which has dominated earlier literature on is insufficient explain behavior, modeling practices depends large context estimated study interpretations laws.