A Conceptual Framework for Corporate Tax Planning

Document Type : Review Paper

Authors

1 دانشیار گروه حسابداری دانشگاه تربیت مدرس

2 Assistant Professor of Accounting at Tarbiat Modares University

3 Ph.D. Student of Accounting at Tarbiat Modares University

Abstract

We develop a unifying conceptual framework of corporate tax planning. The framework accommodates constructs frequently studied in empirical tax accounting research, for example, tax avoidance, tax aggressiveness, tax sheltering, and tax evasion, by relating them to the effective tax planning. All this concepts are classified based on legality and compliance with the spirit of tax laws. We further provide an overview of commonly used and recently suggested empirical measures of the underlying constructs. All this measures can be classified in three categories including effective tax rates, book tax difference, and discretionary book tax difference. The first categories measure tax avoidance, the second is related to tax aggressiveness, and the last category measures tax sheltering. This conceptual framework is useful for classifying restated researches to make better interpretation from their authors findings. - - - - - - - - - - - - - - - - - - -

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Main Subjects

References

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History

  • Receive Date: 29 January 2016
  • Revise Date: 24 May 2016
  • Accept Date: 21 June 2016

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