The sale and consumption of illicit tobacco increases consumption, impacts public health, reduces tax revenue and provides an argument against tax increases. Thailand has some of the best tobacco control policies in Southeast Asia with one of the highest tobacco tax rates, but illicit trade has the potential to undermine these policies and needs investigating. Two approaches were used to assess...

BACKGROUND The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. OBJECTIVE This paper aims to de...

Shifting of income between the corporate and the personal income tax bases in response to tax incentives is the premise of the literature on taxation and organizational form. Empirical evidence of income shifting is, however, merely circumstantial. Using a unique panel of highfrequency VAT data from Israel, we trace the footprints of income-shifting through incorporation by high-income individu...

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. uses quantitative methods secondary data from listed Indonesia Stock Exchange (IDX) 2016-2020. The sample used this purposive sampling technique obtained a 32 companies. analysis method multiple linear regression with statistical program E...

The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are therefore ambiguous. Evaluating...

This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type research conducted is descriptive quantitative with secondary data sources in form annual reports and population Food Beverages sub-sector manufacturing companies listed IDX for 2016-2020 period. this were processed using Microsoft excel Eviews 12. number samples 14 5 years observation so that 70 obtained. samp...