Strategic Tax Planning for State Tax Amnesties

Ross, Justin M.; Buckwalter, Neal

doi:10.1177/1091142112461687

Cited by 9 publications

(8 citation statements)

References 20 publications

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“…Nevertheless, the implementation of a tax amnesty might inadvertently exacerbate the tendency for future taxpayers to become delinquent if they perceive the possibility of recurring tax amnesty programs (Ross & Buckwalter, 2012). Consequently, the prospective nature of a tax amnesty could undermine its effectiveness, as non-compliant taxpayers may seize the opportunity for tax forgiveness presented by such a program.…”

Section: Tax Amnestymentioning

confidence: 99%

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

Permatasari,

Ngelo,

Harymawan

et al. 2023

JRAK

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Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.

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Section: Tax Amnestymentioning

confidence: 99%

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

Permatasari,

Ngelo,

Harymawan

et al. 2023

JRAK

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“…A relação empírica da influência dos parcelamentos na agressividade fiscal, no entanto, é algo que ainda precisa ser testada, haja vista que empresas de diferentes características têm recorrido a esse benefício com objetivos distintos, como alertado por Téo Takar em UOL Economia (2019) e visto nos estudos de Borges e Rech (2021), Lima et al (2017) e Rezende et al (2018). Dessa forma, o uso de benefícios fiscais tem sinalizado resultados positivos (Rezende, 2014) e neutros (Borges & Rech, 2021) nas organizações, explicando o comportamento tributário dos contribuintes (Gomes, 2020;Shevlin et al, 2017) ao supor que perdões tributários incentivam as empresas à agressividade fiscal (Ross & Buckwalter, 2013).…”

Section: Parcelamento Tributário E Agressividade Fiscalunclassified

Parcelamento tributário como determinante da agressividade fiscal em empresas brasileiras abertas

Marinho,

Machado

2023

Rev. contab. finanç.

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RESUMO O objetivo deste artigo foi verificar a influência do parcelamento tributário na agressividade fiscal de empresas brasileiras abertas. Apesar da relevância e atualidade do tema, não há estudos que tratam do uso do parcelamento tributário especial como determinante da agressividade fiscal de empresas brasileiras abertas. O parcelamento tributário tem sido utilizado de forma recorrente pelas empresas brasileiras e o número de adesões tem crescido significativamente ao longo do tempo, quando esse recurso pode ser compreendido pelas empresas sob as perspectivas de regularização fiscal e economia tributária. A pesquisa contribui para o conhecimento científico da temática ao disponibilizar evidências a respeito dos determinantes da agressividade fiscal, e acredita-se que o governo possa fazer uso dos resultados para aprimorar as ofertas de parcelamentos tributários e melhorias de entendimento na legislação tributária, como elaboração de restrições para acesso aos parcelamentos, ao destiná-los para empresas com reais dificuldades financeiras, assim como aperfeiçoamento de seu processo de fiscalização, considerando que as empresas que parcelam tributos são mais agressivas tributariamente. Os dados foram obtidos em notas explicativas, por meio do serviço de acesso à informação do Ministério da Economia e no banco de dados Economatica®. Utilizou-se do Programa Especial de Regularização Tributária (PERT) 2017 como referência ao parcelamento tributário, e a agressividade fiscal foi mensurada por meio da effective tax rate (ETR), ETR Cash e book tax difference (BTD). O período analisado refere-se a 2017 a 2020 e o método estatístico aplicado foi a regressão linear múltipla para dados em painel com efeitos aleatórios. Os resultados revelam que empresas que optam por parcelar seus tributos tendem a assumir uma posição mais agressiva tributariamente. As evidências contribuem para expansão da teoria de determinantes da agressividade fiscal e podem auxiliar o governo em suas fiscalizações e aprimoramento de ofertas de parcelamentos tributários e benefícios fiscais.

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“…A possible form of tax aggression is thus adopted: tax deferral. Ross and Buckwalter (2013) revealed that special tax installment plans alter taxpayers' perceptions of the likelihood of being audited, leading to an increase in tax aggressiveness after adhesion. Thus, in addition to deferring taxes and then paying them in installments, the organization is freed from the attention of the tax authorities because, by adhering to the installment plan, it is "up to date" with its obligations and is motivated to aggressively seek tax savings in its transactions.…”

Section: Tax Installment Plans and Tax Aggressivenessmentioning

confidence: 99%

Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies

Marinho,

Machado

2023

Rev. contab. finanç.

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The aim of this article was to study the impact of tax installment plans on the tax aggressiveness of Brazilian listed companies. Despite the relevance and timeliness of the topic, there are no studies that examine the use of special tax installment plans as a determinant of the tax aggressiveness of Brazilian listed companies. Tax installment plans have been used repeatedly by Brazilian companies and the number of adherents has grown significantly over time, where this resource can be understood by companies from the perspectives of tax regularization and tax savings. The research contributes to the scientific knowledge on the subject by providing evidence on the determinants of tax aggressiveness, and it is believed that the government can use the results to improve the offer of tax installment plans and the understanding of tax legislation, such as through the development of restrictions on access to installment plans, by allocating them to companies in real financial difficulties, as well as through improvements in its inspection process, considering that companies that pay taxes in installments are more tax aggressive. The data were obtained from explanatory notes, through the Ministry of the Economy’s access to information service, and from the Economatica® database. The Special Tax Regularization Program (PERT) 2017 was used as a reference for tax installment plans, and tax aggressiveness was measured using the effective tax rate (ETR), ETR Cash, and book tax difference (BTD). The period analyzed is from 2017 to 2020, and the statistical method applied was multiple linear regression for panel data with random effects. The results show that companies that choose to pay their taxes in installments tend to take a more aggressive tax position. The evidence contributes to extending the theory of the determinants of tax aggressiveness and can help the government in its inspections and in improving tax installment offers and tax benefits.

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Strategic Tax Planning for State Tax Amnesties

Cited by 9 publications

References 20 publications

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

Parcelamento tributário como determinante da agressividade fiscal em empresas brasileiras abertas

Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies

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