Search Results - subject_exact:"Steuergestaltung"

Tax department design, tax planning, and tax risk

Amberger, Harald; Giese, Henning; Koch, Reinald; … - 2026

Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606068

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Tax department design, tax planning, and tax risk

Amberger, Harald J.; Giese, Henning; Koch, Reinald; … - 2026

Book / Working Paper

From enforcement to capability : tax planning capacity and corporate tax compliance in foreign investment enterprises in Azerbaijan

Mammadli, Mubariz; Namazova, Natavan; Zeynalova, Zivar - 2026

This study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-based factors, tax planning capacity, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653560

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026 - Original version: May 2023, this version: January 2026

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. This paper provides a comprehensive analysis of the introduction of standard regulations to limit profit shifting. Using administrative tax and customs data from Chile, we find that the reform was...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015605093

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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2025

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

Exploring the relationship between tax planning and firm performance : a meta- analysis approach

Maharana, Arjuna Kumar; Panda, Priyabrata - 2025

The paper aims to analyse the relationship between tax planning and firm performance using meta-analysis. A total of 13 papers from the Scopus and Google Scholar databases, comprising a sample of 3254, have been collected and analysed. The analysis has been done with the help of Jamovi software....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373976

Tax planning as a family matter : intra-household organization and inequality

Esteller-Moré, Alejandro - 2026 - Version April 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665429

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374241

Tax risk and cost of debt: the role of tax avoidance : evidence from the Iraqi stock market

Al-Refiay, Hussen Amran; Barrak, Jasim Idan; … - 2025

Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the cost of debt among companies listed on the Iraqi Stock...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333753

Firm-level responses to a canceled dividend tax increase

Holmberg, Johan; Selin, Håkan - 2025

An increase in the dividend tax on shares of Swedish closely-held corporations, scheduled for January 1, 2018, was canceled at short notice. In a difference-in-difference setting, we examine how firms reacted to the canceled reform. We find that dividends payments increased in 2016 and 2017 and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372671

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Firm-level responses to a canceled dividend tax increase

Holmberg, Johan; Selin, Hakan - 2025

Book / Working Paper

Corporate tax planning and enforcement

Dyck, Daniel - 2025

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337403

Corporate culture and tax planning

Afzali, Mansoor; Thor, Timmy - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015194613

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Corporate Culture and Tax Planning

Afzali, Mansoor; Thor, Timmy - 2022

Book / Working Paper

Taxes under stress : bank stress tests and corporate tax planning

Francis, Bill B.; García, Raffi E.; Harithsa, Jyothsna G. - 2025

Purpose - This paper aims to examine how bank stress tests affect bank tax planning. Design/methodology/approach - The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198275

Profitable peripherals : maximising the potential of British CDOTs

Kingston, James - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420168

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

DeFond, Mark L.; Qi, Baolei; Si, Yi; Zhang, Jieying - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432359

Navigating the spectrum of aggressiveness : social dynamics and anxieties in tax planning

Brivot, Marion; Paquette, Suzanne M.; Huxley, Zachary - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433534

Tax digitization and earnings management

Zhao, Qiao; Wang, Wangqing - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455850

What drives the use of aggressive conforming and nonconforming tax avoidance strategies? : new evidence on the tax strategies' substitutive relationship

Blaufus, Kay; Bock, Julian; Peuthert, Benjamin - 2025

Using unique tax audit data of 499 German firms, we analyze whether family firms, public firms, financially constrained firms, and those firms with managers with low tax morale substitute two tax strategies, book-tax conforming and nonconforming tax avoidance strategies, and examine the effect...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426529

Business-finance integration, tax avoidance and tax risk : empirical evidence based on firm recruitment data

Zhao, Yitong; Liu, Hang; Chen, Song - 2025

The advancement of digital transformation in tax administration and the rise of novel business models make firms increasingly recognise the strategic importance of integrating business and finance departments (referred to as 'business-finance integration (BFI)') in tax management. Our study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634045

Digitalization and tax control frameworks

Dallhammer, Daniel; Renelt, Christian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551702

Monitoring incentives and tax planning : evidence from state-owned enterprises

Eberhartinger, Eva; Samuel, David M. P. - 2025

This study examines the association between state owners’ monitoring incentives and the tax planning activities of state-owned enterprises. We distinguish between state owners that directly benefit from state-owned enterprises’ income tax payments and those that do not. In our empirical...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414001

How political connections shape sustainability's impact on tax aggressiveness in Indonesia

Primasari, Nora; Faisal, Faisal; Mutmainah, Siti - 2025

This study examines the effect of corporate sustainability on tax aggressiveness, with political connections as a moderating variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research method used is panel data...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669902

How to account for tax planning and its uncertainty in firm valuation?

Knaisch, Jonas David - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014546933

Tax function and investment decisions

Renelt, Christian - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015101093

The influence of social responsibility practices on tax planning : an empirical study for companies listed on Euronext Lisbon

Silva, Pedro Ferreira; Sá, Cristina; Eugénio, Teresa … - 2024

This paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new, scientific studies into the relationship between these...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015101721

Do managers respond to tax avoidance incentives by investing in the tax function? : evidence from tax departments

Li, John - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015077562

Audit committee characteristics and tax planning : evidence from the ago-industry in listed companies in Thailand

Thomya, Wanlapa; Ritsri, Uma - 2024

This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014534517

How do countries curb their debt or profit shifting : a systematic literature review

Alfandia, Nurlita Sukma - 2024

Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates. Although the BEPS Action Plan provides governments with guidelines to curb interest deductions...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014519165

"The client can get caught out" : tax structure maintainability and the intricacies of tax planning aggressiveness

Mayer, Maryse; Gendron, Yves - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015156993

Untersuchung zur Eignung der Blockchain-Technologie als Mittel gegen Gestaltungen zur Umgehung der Besteuerung von Dividendenzahlungen : Endbericht : Studie im Auftrag des Bundesministeriums der Finanzen

Schaaf, Vincent; Guggenberger, Tobias; Ismer, Roland; … - 2024 - Bearbeitungsstand April 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015052933

On the dynamics between local and international tax planning in multinational corporations

Beuselinck, Christof; Pierk, Jochen - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127486

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On the Dynamics between Local and International Tax Planning in Multinational Corporations

Beuselinck, Christof - 2019

Book / Working Paper

Tax Compliance Management Systeme in deutschen Betriebsprüfungen : eine Analyse praktischer Erfahrungen (tax compliance management systems in german tax audits – an analysis of practical experiences)

Schulz, Kim Alina; Sureth-Sloane, Caren - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197954

Exploring the intricacies of tax planning : a novel insight from the Indonesian context

Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry - 2024

This study ventures into the underexplored realm of tax planning in Indonesia, a domain where extensive research is still in its nascent stage but critically vital. Amidst the Indonesian government's reliance on taxation for fostering inclusivity, this research delves into the impact of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426868

Family Offices: von nationalen zu internationalen ertragsteuerlichen Gestaltungspotentialen

Jung, Barbara - 2026

Gegenwärtig - so erscheint es jedenfalls - ist der Blick bei Family Offices (zu Deutsch Familienbüros) auf die enge Verschränkung der beiden Aktionsräume Vermögensverwaltung sowie ertragsteuerliche Vermögensstrukturplanung und -gestaltung ins Hintertreffen geraten. Es fehlt an einem...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665208

Die grenzüberschreitende Betriebsaufspaltung - Rechtfertigung und Folgen

Keßeler, Rabea - 2026

Mit dem Rechtsinstitut der Betriebsaufspaltung haben sich Rechtsprechung, Literatur und Finanzverwaltung in den vergangenen Jahrzehnten bereits intensiv beschäftigt. In diesem Kontext wurden jedoch vorrangig Fragen der Entstehung und Beendigung sowie verschiedener Gestaltungen problematisiert....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651208

Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis

Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014259284

Societal Norms in the Corporate Tax Practice : Tax Professionals’ Identity Perceptions and the Public Criticism of Corporate Tax Planning

Hutten, Elody; Goslinga, Sjoerd - 2023

The public criticism of corporate tax planning that emerged in the aftermath of the Global Financial Crisis reflects a changing societal norm about corporate tax planning. While a growing body of research suggests that societal norms influence personal income tax decisions, more research is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014258035

Does tax aggressiveness lead to more earnings management : the case of Tunisian firms

Hassoun, Amira Ben; Hadrich, Manel - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014632912

The Influence of Tax Planning, Dividend Policy and Institutional Ownership on Firm Value

Tafsir, Muhammad - 2023

This study aims to identify & analyze the impact of tax planning, dividend policy & corporate ownership on the business cost of manufacturing companies in the food and beverage sub-sector traded on the Indonesian Stock Exchange for 2017-2020. The data collection uses secondary data from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014262907

Tax planning, corporate tax avoidance and real earnings management : GMM approach in Nigeria

Shittu, Saheed Akande; Alagbe, Emmanuel Abiodun; Jimoh, … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014633024

Crossing the Atlantic : The Role of U.S. Executives in Tax Planning of Foreign Subsidiaries

Osswald, Benjamin; Pierk, Jochen - 2023

This study investigates to what extent U.S. multinational corporations’ (MNCs) executives affect the tax planning of their foreign subsidiaries. Our results show that parent executives (CEOs and CFOs) do not affect foreign subsidiaries’ tax planning (profit shifting and effective tax rates)....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014348909

International tax planning and ownership structure in the Czech Republic

Jedlička, Vít - 2023

Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014464357

Tax planning and financial default : role of corporate life cycle

Gabrielli, Alessandro; Greco, Giulio - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014448301

Corporate Tax Planning and Industry Concentration

Gallemore, John; Geest, Jesse van der; Jacob, Martin; … - 2023

Recent research has documented that industry concentration has increased significantly over the past 25 years, with potentially negative consequences for competition, productivity, and social welfare. Some have suggested that greater corporate tax planning by industry leaders, which can provide...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014351310

Firm-specific determinants of aggressive tax management among East African firms

Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288650

Corporate Governance, Tax Planning and Firm Value in East Africa

Maama, Haruna; Kimea, Alfred; Mkhize, Msizi - 2023

The study examined the impact of corporate governance on the relationship between tax planning and firm value. The data for the study was collected from 99 listed firms in Kenya, Tanzania, and Uganda from 2008 to 2021. The results showed that tax planning has a negative and statistically...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014351601

Geographic location and corporate tax planning

James, Hui Liang; Wang, Hongxia; Hsieh, Chialing - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589969

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Geographic Location and Corporate Tax Planning

James, Hui Liang; Wang, Hongxia; Hsieh, Chialing - 2023

Book / Working Paper

The role of auditors and banks in the tax aggressiveness of private firms

Mättö, Markus; Niskanen, Mervi; Ojala, Hannu - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014427757

How does bonus depreciation affect real investment? : effect size, asset structure, and tax planning

Eichfelder, Sebastian; Knaisch, Jonas; Schneider, Kerstin - 2023

We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous variation in regional tax regulation in former East Germany (Development Area Law, DAL). Our rich administrative panel data for the universe of German manufacturing firms at the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014304021