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...

This study explores the relationship between tax-cut policy, accounting conservatism, and corporate tax burden stickiness in Chinese listed companies from 2008 to 2019. The primary objective is identify underlying reasons for continued high levels of burdens despite introduction policies. An econometric model was developed analyze transmission mechanism these policies affecting achieve this goa...

Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty. Tax reforms induce frequent changes in both tax rates and tax bases, making future taxation of investments a stochastic process. Fiscal authorities and tax courts create additional tax uncertainty by interpreting current ...

У статті досліджено теоретичні та методологічні засади податку на майно як одного з основних джерел наповнення місцевих бюджетів. Обґрунтовано економічну сутність кожної із складових майно: нерухоме майно, відмінного від земельної ділянки; транспортного податку; плати за землю. Виявлено вплив формування доходів бюджетів в Україні прикладі бюджету міста Одеси. Проаналізовано ефективність чинної ...

The decision to select one of the two accounting methods for inventory valuation – first-in, first-out (FIFO) and last-in, first-out (LIFO) – involves consideration of several factors of which potential tax effect of the accounting method is often the most important. While the general relationships of inflation, inventory levels, rate of taxation, etc., to the potential tax savings have been we...