Essays on corporate tax planning and corporate tax avoidance: why tax expense differs across firms
Gespeichert in:
1. Verfasser: | |
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Format: | Abschlussarbeit Buch |
Sprache: | English |
Veröffentlicht: |
Berlin
Verlag des wissenschaftlichen Instituts der Steuerberater GmbH
2017
|
Ausgabe: | 1. Auflage |
Schriftenreihe: | DWS-Schriftenreihe
Nr. 38 |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | xi, 134 Seiten Diagramme |
ISBN: | 9783933911957 3933911958 |
Internformat
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245 | 1 | 0 | |a Essays on corporate tax planning and corporate tax avoidance |b why tax expense differs across firms |c Anna Feller |
250 | |a 1. Auflage | ||
264 | 1 | |a Berlin |b Verlag des wissenschaftlichen Instituts der Steuerberater GmbH |c 2017 | |
300 | |a xi, 134 Seiten |b Diagramme | ||
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337 | |b n |2 rdamedia | ||
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490 | 1 | |a DWS-Schriftenreihe |v Nr. 38 | |
502 | |b Dissertation |c Ludwig-Maximilians-Universität München |d 2015 | ||
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Datensatz im Suchindex
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adam_text | C ONTENTS
LIST O F FIGURES VI
LIST O F TABLES VII
G LOSSARY VIII
A CRONYM S X
1 E XTEN D ED SUM M ARY 1
1.1 PAPER 1 - BASE EROSION AND PROFIT SHIFTING: HOW DOES THIS PROBLEM
APPLY
TO GERMANY?
.....................................................................................................
1
1.2 PAPER 2 - THE THREE HURDLES OF TAX PLANNING: HOW BUSINESS CONTEXT,
AIMS OF TAX PLANNING, AND TAX MANAGER POWER AFFECT TAX EXPENSE .... 2
1.3 PAPER 3 - CLOSE-UP ON CORPORATE TAX PLANNING: CASE STUDIES ON THE
IN
FLUENCE OF TAX PLANNING AIMS AND TAX MANAGER POWER ON TAX EXPENSE . . 3
1.4 SYNTHESIS OF THE THREE RESEARCH P AP E
RS............................................................. 4
2 INTRODUCTION 6
2.1 A DEEPER UNDERSTANDING OF TAX AVOIDANCE AS THE OVERALL RESEARCH
PROBLEM . 6
2.2 WHY AND TO WHOM TAX AVOIDANCE IS AN IMPORTANT RESEARCH PROBLEM ....
9
2.3 THIS DISSERTATION*S APPROACH TO PERFORMING RESEARCH ON TAX AVOIDANCE
. . . 12
3 B ASE EROSION AND P ROFIT SHIFTING: HOW D OES T HIS P ROBLEM A P P LY
TO
GERM ANY? 14
3.1 A B STRA C
T..............................................................................................................
14
3.2
INTRODUCTION........................................................................................................
14
3.3 SIX PROPOSITIONS ON BEPS FROM A GERMAN PERSPECTIVE
..................................
15
3.3.1 EXISTING INTERNATIONAL *LOOP HOLES* IN TAX BASES HAVE BEEN
DELIBER
ATELY CREATED BY THE COUNTRIES/ COUNTRY ASSOCIATIONS INVOLVED .... 15
3.3.2 GERMAN (CORPORATE) TAX REVENUE HAS REACHED A NEW HIGH SINCE 2007
17
3.3.3 GERMAN COMPANIES USUALLY PAY (HIGH) TAXES IN GERMANY; COMPANIES
WITH LOW TAX PAYMENTS USUALLY HAVE HIGH LOSS CARRY-FORWARDS .... 20
3.3.4 GERMANY HAS ALREADY INTRODUCED DETAILED LEGISLATION PREVENTING THE
SHIFTING OF TAX BASES
...............................................................................
22
3.3.5 GERMANY WOULD LOSE FROM A SHIFT TO A WITHHOLDING TAX REGIME ....
26
3.3.6 GERMANY SHOULD NOT PREFER THE SHIFTING OF REAL INVESTMENT INSTEAD
OF THE SHIFTING OF TAX B A S E S
................................................................... 27
3.4
CONCLUSION...........................................................................................................
28
3.5 APPENDIX TO PAPER 1
.........................................................................................
30
4 T HE T HREE H URDLES O F TAX PLANNING: H OW B USINESS C O N TEX T, A
IM S O F
TAX P LANNING, AND TAX M ANAGER POWER A FFECT TAX E XP EN SE 31
4.1 A B STRA C
T..............................................................................................................
31
4.2
INTRODUCTION........................................................................................................
31
4.3 RELATED LITERATURE AND RESEARCH QUESTION
........................................................
34
4.3.1 DEFINITIONS OF TAX EXPRESSIONS
............................................................. 34
4.3.2 IDENTIFICATION OF TAX
AVOIDANCE.............................................................
36
4.3.3 DETERMINANTS OF TAX
AVOIDANCE.............................................................
37
4.3.4 EXECUTION OF TAX AVOIDANCE
...................................................................
38
4.3.5 THE NEED TO LOOK INSIDE THE *BLACK BOX* OF TAX PLANNING
......................
38
4.4 M
ETHODS..............................................................................................................
39
4.4.1 R A TIO N A LE
...............................................................................................
39
4.4.2 DATA CO LLEC TIO N
.....................................................................................
40
4.4.3 DATA A N A LY SIS
............................................................................................
44
4.5 FINDINGS - THE THREE HURDLES OF TAX
PLANNING......................................................45
4.5.1 HURDLE 1 - AVAILABLE TAX PLANNING METHODS (DEFINED BY BUSINESS
CHARACTERISTICS)......................................................................................
48
4.5.2 HURDLE 2 - DESIRABLE TAX PLANNING METHODS (BASED ON A COMPANY*S
AIMS OF TAX PLANNING)
............................................................................
50
4.5.3 HURDLE 3 - IMPLEMENTABLE TAX PLANNING METHODS (DRIVEN BY TAX
MANAGER POW
ER)......................................................................................
53
4.6
DISCUSSION...........................................................................................................
62
4.6.1 L IM ITATIO N
S............................................................................................
64
4.6.2 IMPLICATIONS FOR FUTURE RE SE A RC H
.......................................................... 65
4.7 APPENDIX TO PAPER 2
.........................................................................................
66
4.7.1 APPENDIX 1 - DEFINITION OF TAX PLANNING TE RM S
.................................. 66
4.7.2 APPENDIX 2 - INFORMATION ON INTERVIEW P A RTN E RS
..............................
67
5 C LOSE-UP ON C ORPORATE TAX PLANNING: C ASE STUDIES ON TH E INFLUENCE
O F
TAX P LANNING A IM S AND TAX M ANAGER POWER ON TAX E XP EN SE 69
5.1 A B STRA C
T..............................................................................................................
69
5.2
INTRODUCTION........................................................................................................
69
5.3 PRIOR LITERATURE AND STUDY
PROPOSITIONS..........................................................
71
5.3.1 AIMS OF TAX P
LANNING............................................................................
72
5.3.2 TAX MANAGER POW ER
...............................................................................
75
5.4 M
ETHODS..............................................................................................................
78
5.4.1 R A TIO N A LE
...............................................................................................
78
5.4.2 CASE SELECTION AND UNIT OF ANALYSIS
.................................................... 78
5.4.3 DATA CO LLEC TIO N
.....................................................................................
79
5.4.4 DATA A N A LY
SIS.........................................................................................
81
5.5 CASE STUDIES ON THE IMPACT OF THE THREE HURDLES ON TAX EXPENSE
..................
83
5.5.1 MEASURING HURDLE 2 - TAX PLANNING AIMS
........................................... 83
5.5.2 MEASURING HURDLE 3 - TAX MANAGER POW
ER...............................................86
5.5.3 ANALYSIS OF COMPANIES* DIFFERENCES FOR HURDLES 2 AND 3
.....................
89
5.5.4 TAX EXPENSE AS A RESULT OF TAX PLANNING AIMS AND TAX MANAGER POWER
91
5.5.5 CASE STUDY SU M M ARIES
.........................................................................
93
5.6 D
ISCUSSION...........................................................................................................
94
5.6.1 L IM ITATIO N
S............................................................................................
95
5.6.2 IMPLICATIONS FOR FUTURE RE SE A RC H
.......................................................... 96
6 C ONCLUSIONS 98
6.1 SUMMARY OF THE FINDINGS
..................................................................................
98
6.2 THEORETICAL IM
PLICATIONS.....................................................................................100
6.3 PRACTICAL
IMPLICATIONS...........................................................................................101
6.4 FUTURE RE SE A RC H
....................................................................................................
102
R EFERENCES 104
|
any_adam_object | 1 |
author | Feller, Anna |
author_GND | (DE-588)1059177277 |
author_facet | Feller, Anna |
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author_sort | Feller, Anna |
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building | Verbundindex |
bvnumber | BV044286727 |
classification_rvk | QL 800 |
ctrlnum | (OCoLC)1013174001 (DE-599)DNB1128430282 |
discipline | Wirtschaftswissenschaften |
edition | 1. Auflage |
format | Thesis Book |
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spelling | Feller, Anna Verfasser (DE-588)1059177277 aut Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms Anna Feller 1. Auflage Berlin Verlag des wissenschaftlichen Instituts der Steuerberater GmbH 2017 xi, 134 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier DWS-Schriftenreihe Nr. 38 Dissertation Ludwig-Maximilians-Universität München 2015 Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Gewinnverlagerung (DE-588)4020918-0 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Unternehmen (DE-588)4061963-1 s Steuervermeidung (DE-588)4121725-1 s Steuerplanung (DE-588)4239913-0 s Steuerbelastung (DE-588)4129062-8 s Gewinnverlagerung (DE-588)4020918-0 s DE-604 Deutsches Wissenschaftliches Institut der Steuerberater (DE-588)10085860-0 isb DWS-Schriftenreihe Nr. 38 (DE-604)BV017245423 38 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029690945&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Feller, Anna Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms DWS-Schriftenreihe Steuervermeidung (DE-588)4121725-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Unternehmen (DE-588)4061963-1 gnd Gewinnverlagerung (DE-588)4020918-0 gnd Steuerplanung (DE-588)4239913-0 gnd |
subject_GND | (DE-588)4121725-1 (DE-588)4129062-8 (DE-588)4061963-1 (DE-588)4020918-0 (DE-588)4239913-0 (DE-588)4011882-4 (DE-588)4113937-9 |
title | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
title_auth | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
title_exact_search | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
title_full | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms Anna Feller |
title_fullStr | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms Anna Feller |
title_full_unstemmed | Essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms Anna Feller |
title_short | Essays on corporate tax planning and corporate tax avoidance |
title_sort | essays on corporate tax planning and corporate tax avoidance why tax expense differs across firms |
title_sub | why tax expense differs across firms |
topic | Steuervermeidung (DE-588)4121725-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Unternehmen (DE-588)4061963-1 gnd Gewinnverlagerung (DE-588)4020918-0 gnd Steuerplanung (DE-588)4239913-0 gnd |
topic_facet | Steuervermeidung Steuerbelastung Unternehmen Gewinnverlagerung Steuerplanung Deutschland Hochschulschrift |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029690945&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV017245423 |
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