- 期刊
A Literature Review of the Tax Avoidance
摘要
We synthesizes the major factors and economic consequences of the tax avoidance research from the accounting, finance, and economics literature. We survey the evidence in four main areas: (1) the reasons firms avoid income taxes; (2) the micro-level influencing factors of tax avoidance; (3) the macro-level influencing factors of tax avoidance. (4) the economic consequences of the tax avoidance. Finally, we propose important directions for future research.
參考文獻
Armstrong, C.S., J.L. Blouin, A.D. Jagolinzer, and D.F. Larcker . Corporate Governance,Incentives and Tax Avoidance, Journal of Accounting and Economics, vol. 66 (2015),1-17.
Anthony, J., H. Firm R&D, Innovation and Easing Financial Constraints in China:Does Corporate Tax Reform Matter?, Research Policy, vol. 7 (2016), 1-12.
Atanassov, J., and X. Liu. Corporate Income Taxes, Nancial Constraints and Innovation, NBER Working Paper,2016.
Beuselinck, C., Deloof, M. and A. Vanstraelen. Cross-jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals. Review of Accounting Studies, vol. 20 (2015), 710-746.
Balafoutas, L., A. Beck, R. Kerschbamer, and M. Sutter. The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services, Journal of Public Economics, vol. 129 (2015), 14-25.
延伸閱讀
- 陳榮哲（2009）。A Study on Tax Avoidance〔碩士論文，國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1701200908473000
- 葛克昌（1977）。A Study on the Tax Avoidance。臺大法學論叢，6(2)，167-187。https://doi.org/10.6199/NTULJ.1977.06.02.06
- 莊宜峻（2021）。The relationship between Tax incidence and Tax avoidance〔碩士論文，國立政治大學〕。華藝線上圖書館。https://doi.org/10.6814/NCCU202100858
- 范良芳、邱彥毅、薛敏正（2019）。The Association between Client Importance and Tax Avoidance。當代會計，20(1)，91-116。https://doi.org/10.6675/JCA.201905_20(1).04
- 林其玄（2016）。On the Issues of Tax Avoidance Penalty。中正大學法學集刊，(50)，1-52。https://www.airitilibrary.com/Article/Detail?DocID=17287618-201601-201605240005-201605240005-1-52