Tax Practitioner Compliance

Kang, Minjo

doi:10.5772/intechopen.74216

Cited by 3 publications

(3 citation statements)

References 41 publications

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“…Literature states that we may perceive the work of tax practitioners as tax compliance and tax avoidance (planning) advice (Kang, 2018). The former concentrates on the correct settlement of tax position while the latter refers to ambiguous tax situations, in which tax position is subject to some uncertainty.…”

Section: Domain Knowledge and Complex Tax Compliance Decisionsmentioning

confidence: 99%

“…Hoffman and successive authors (e.g. Wurth & Braithwaite, 2016; Kang, 2018) state that tax practitioners can face situations with doubtful solutions mainly due to ambiguous tax law (Carnes & Cuccia, 1996; McKerchar, 2005) and because of their clients’ expectations (LaRue & Reckers, 1989; Doyle, Huges, & Summers, 2013; Tan, 2014). Subsequent papers drawing from the theory of tax planning predominantly focused on individual taxpayers (e.g.…”

Section: Introductionmentioning

confidence: 99%

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The effect of income and expense shifting on the corporate income tax evasion

Kołodziej,

Maruszewska,

Niesiobędzka

2023

CEMJ

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PurposeThis paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.Design/methodology/approachTwo experiments were conducted in which young (N = 62) and experienced (N = 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.FindingsResearch demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).Research limitations/implicationsResults of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.Originality/valueThis study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.

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Section: Domain Knowledge and Complex Tax Compliance Decisionsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The effect of income and expense shifting on the corporate income tax evasion

Kołodziej,

Maruszewska,

Niesiobędzka

2023

CEMJ

View full text Add to dashboard Cite

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“…Many studies have contributed to the tax compliance literature, which found the factors that shape taxpayer compliance behavior. However, most focus on the relationship between taxpayer behavior, the tax system, and fiscal policy (Kang, 2018).…”

Section: Introductionmentioning

confidence: 99%

Exploring of Tax Compliance: Tax Practitioners Interpretation

Syamsudin

Haerani

Damayanti

et al. 2023

MUDIMA

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This research aims to find the meaning of tax compliance from the point of view of tax practitioners. The research uses qualitative research with a phenomenological methodology, and informants are taken from tax consultants with fifteen years of experience, and They are partners. The research results on the meaning of tax compliance consist of three: compliance is a risk mitigation. Compliance is obeying the law and obedience. The results of this study have the consequence that compliance does not apply to taxpayers only but also to tax authorities who enforce tax rules, judges who decide tax disputes, and tax consultants themselves

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The Autonomous Taxation of Corporate Expenses in Portugal

Dinis

Martins

Lopes

2019

Accounting, Economics, and Law: A Convivium

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Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.

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Tax Practitioner Compliance

Cited by 3 publications

References 41 publications

The effect of income and expense shifting on the corporate income tax evasion

The effect of income and expense shifting on the corporate income tax evasion

Exploring of Tax Compliance: Tax Practitioners Interpretation

The Autonomous Taxation of Corporate Expenses in Portugal

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