A Critical Analysis of Tax Avoidance Schemes in Australia

Fullarton, Lex

doi:10.2139/ssrn.2931249

Cited by 1 publication

(3 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It has therefore been argued that the relevance of the distinctions between unacceptable tax avoidance and tax planning as used in this study is that mass-marketed tax avoidance scheme designers, promoters and taxpayers rely on “blurring” the distinctions to enable their unacceptable tax avoidance scheme to appear to be legitimate tax planning (Otusanya, 2011, 2013; Fullarton, 2014).…”

Section: Review Of Literaturementioning

confidence: 99%

“…Tax reducing activities do not have clear or distinct boundaries and generally shade from one to the other (Otusanya, 2010(Otusanya, , 2011Fullarton, 2014). Taxpayers often demonstrate a willingness to engage in tax reducing activities of one form or another.…”

Section: Tax Dodgingmentioning

confidence: 99%

“…Tax avoidance can also be unlawful – the situation where tax avoidance shades into fraud (Fullarton, 2014). Complex or otherwise non-commercial and artificial structures designed to disguise and to obtain an unintended benefit from tax relieving provisions are referred to as unacceptable avoidance.…”

Section: Review Of Literaturementioning

confidence: 99%

See 2 more Smart Citations

Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa

Otusanya

Liu

Lauwo

2022

JFC

View full text Add to dashboard Cite

Purpose The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries. Design/methodology/approach This paper locates the role of TNCs tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of TNCs for higher profits can enrich our understanding of why some TNCs engage in tax dodging. This paper used publicly available evidence to shed light on the role played by TNCs in tax dodging practices in developing countries. Findings The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the sophisticated tax schemes of highly mobile TNCs. This paper further shows that the corrosive effect of low-tax jurisdictions (“tax havens”) continues to represent a major obstacle to a regulation of global economic relations, which is required for maintaining sustainable social and economic development of poorer states. Research limitations/implications This paper used publicly available evidence to illuminate the role played by TNCs in tax dodging practices in Sub-Saharan Africa. Practical implications This paper, therefore, advocates a radical reform that could minimise the attendant problems created by the activities of TNCs and the enabling structures that facilitate these practices. Social implications Tax dodging has played a major role in causing serious damage to the economic and social landscape in developing countries. This in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy. Originality/value This paper is a general review of literature and evidence on contemporary developmental issues.

show abstract

Section: Review Of Literaturementioning

confidence: 99%

Section: Tax Dodgingmentioning

confidence: 99%