Taxation and Development: Overview

Brown, Karen B.

doi:10.1007/978-3-319-42157-5_1

Cited by 2 publications

(7 citation statements)

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“…A number of high impact journals, 53 sampled in total, were the channels for the publication of these MNEs' BEPS strategies studies. The Springers publication with (17) had the most articles for this review, it was followed by the Hein Online (11). While, Taylor and Francis (8), Wileys, JSTOR and Emerald (4) each.…”

Section: Journal Titlesmentioning

confidence: 99%

“…The lack of or low capacity in most developing countries to gather useful data on taxpayers and counter harmful BEPS practices by some MNEs significantly contribute to the problem (Alm, 2012). Currently, many developed countries have adopted some measures to check profit outflows from their jurisdictions, like the general anti-avoidance rules, the thin-capitalization rules, some specific transfer-pricing, and the controlled foreign company (CFC) rules and regulations (Elkins, 2017;Brown, 2017). These strategies often focus on detecting, deterring, and to respond to any aggressive tax planning (Vlcek, 2019).…”

Section: Conceptual Empiricalmentioning

confidence: 99%

“…In this vein, some studies have supported an evolution towards having a unitary taxation approach for the MNEs (Kudrle, 2017;Brown, 2017;Morse, 2018). This is unlike the current practice of separate-entity approach reported in each jurisdiction.…”

Section: Recommendationsmentioning

confidence: 99%

“…Low tax or no tax burden should not be an issue, but it becomes one when it is linked with the practices of artificially isolating taxable income from those activities that generate such profit (Christians, & van Apeldoorn, 2018;Bradbury, & O'Reilly, 2018). BEPs by the MNEs have become an issue of concern especially in developing nations, where the limited tax revenue leads to gross underfunding for public infrastructural development that could promote economic growth and development (Brown, 2017;Herzfeld, 2017;Hearson, 2018). Also, occasions where a loophole in tax laws exist, it allows businesses to seek for ways to decrease their tax burden by moving and report their income away from income producing jurisdictions, the other taxpayers in that jurisdiction bear a greater tax burden.…”

Section: Introductionmentioning

confidence: 99%

“…Thereafter, service fees like royalties, R & D expenses, technical fees are paid by other firms in the group to the firm housing the intangible assets usually located in tax havens(Alm, & Finlay, 2013;Breslin, 2013;Kudrle, 2015). The pricing of these intangible assets poses numerous challenges, making it fundamentally difficult to separate profit-shifting effects from actual prices(Herrington, 2015;Fung, 2017;Mills, 2019).Also, MNEs use strategic transfer pricing to manipulate the prices of products and services being transferred among the various subsidiaries of the group in different jurisdictions to minimize the tax burden of all the countries in aggregation(Brown, 2017;Asongu, et al, 2019;Mills, 2019). There are occasions where there is the manipulation of prices of business operational transactions between the parent's entity and its subsidiaries, associates and/or related entities, especially outside the normal arm's length transactions(Oguttu, 2015;Herzfeld, 2017;Mills, 2019).…”

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confidence: 99%

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Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

2020

jcr

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The myriad of attention being given to the issue of erosion of tax bases and profit shifting generates opportunities for important researches and tax reforms. BEPS strategies are accomplished by either shifting income to lower tax jurisdiction or shifting deductible expenses to higher tax jurisdictions. Purpose-The purpose of this paper was to critically review how BEPS strategies by MNES impact the revenue-generating ability of lowincome nations with a view to identifying gaps and advance recommendations for policy-makers and future studies. Methodology-The Systematic Quantitative Assessment Technique (SQAT), introduced by Pickering & Byrne (2013), was adopted to search for data used in the critical analysis of 53peer-reviewed articles obtained from 10 high impact academic databases. Most of the articles reviewed were empirical studies. Findings-The findings revealed that the rate at which MNEs shift income and profit out from low-income nations to tax havens is regarded as one of the major problems undermining the development of these countries. The discussion provides researchers, with a critical view of the discourse on the subject exposing researchable gaps that will assist policymakers in the countries on how to put in place necessary legal framework to tackle tax avoidance through BEPS.

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Section: Journal Titlesmentioning

confidence: 99%

Section: Conceptual Empiricalmentioning

confidence: 99%

Section: Recommendationsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

mentioning

confidence: 99%

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Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

2020

jcr

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Factors Affecting Timely Remittance of Tax Returns in Lusaka, Zambia: A Case of Chachacha and Freedom Way Block

Haabazoka,

Chiti

2024

EAFJ

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The objective of this study was to explore the factors behind the timely remittance of tax returns by businesses in Lusaka. The purpose was to conduct a mixed-methods case study of the factors affecting timely remittance of tax returns amongst small businesses in Lusaka’s Chachacha-Freedom Way Tax Block. Data was collected from a purposive sample of 159 small business owners and managers in the Chachacha and Freedom Way Blocks in Lusaka, Zambia. A self-administered questionnaire was the tool used for data collection. Categorical data was analyzed by simple frequencies using SPSS Version 26. Qualitative textual data was analyzed manually using hierarchical coding frames. Quantitative Likert scale data was used to estimate PROBIT empirical models to investigate how factors such as perceptions of administrative simplicity, economic efficiency, equity, flexibility, certainty, and political responsibility around the fiscus affect the probability of timely remittance of returns. Results show that experiential issues were some of the reasons affecting taxpayers that could be analyzed in terms of the conduct of their businesses, interaction with tax authorities, and information flows between them. Factors contributing to delayed remittance of tax returns included non-adoption of e-filing methods and perceptions of political responsibility or being otherwise behind the tax system and fiscus. The study therefore finds some evidence for the political legitimacy theory of tax compliance. Both the quantitative and qualitative analyses conducted generally supported the idea that perceptions of economic efficiency, administrative simplicity, equity, flexibility, certainty, and political responsibility generally contribute to the timely remittance of tax returns. Recommendations of the study include promotion and easing of user friendliness of e-filing methods, as well as raising the ethical profile of the authority and strengthening taxpayer belief in the value of paying taxes through strategic partnerships with tax-funded government operations to improve political legitimacy.

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Taxation and Development: Overview

Cited by 2 publications

References 0 publications

Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

Factors Affecting Timely Remittance of Tax Returns in Lusaka, Zambia: A Case of Chachacha and Freedom Way Block

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