• 무역학회지
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• 제46권4호
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• pp.131-148
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• 2021

This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

• 디지털융복합연구
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• 제2권2호
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• pp.45-62
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• 2004

E-commerce is now a familiar form of commercial transaction, especially in the transactions between businesses. This online transaction poses a good deal of problems to the traditional tax system and administration. Realignment of tax system and tax administration in the e-commerce is one of the major topics on the International problem. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. Currently, the Korean VAT law does not have a basis for taxation on international transactions that are considered to be services. Considering the tax revenue loss and the inequality between domestic suppliers and foreign suppliers when international transactions are not taxed, the Korean Tax Authority needs to amend the current law.

• 의정연구
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• 제27권1호
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• pp.157-185
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• 2021

지방세 납세지는 납세행위가 이루어지는 장소적 개념만이 아니라 자치단체의 과세권이 결정되는 현실적인 의미를 가진다. 납세지 결정에는 납세의 편의성이나 징세의 효율성을 넘어 편익지역의 원칙이라는 지방세의 핵심 과세기준이 중요하게 고려되어야 한다. 대부분 지방세의 납세지 설정에 있어 편익지역의 원칙이 비교적 잘 반영되고 있는 것으로 평가된다. 그러나 소득세와 과세표준을 공유하는 지방소득세의 경우 납세지 설정에 개편의 필요성이 있는데, 사업소득과 부동산 등의 양도소득에 대한 과세지를 주소지에서 사업장 소재지와 부동산 등의 소재지로 변경하는 방안을 검토해야 한다. 근로나 사업영위 등 제반 소득활동을 통해 소득이 창출되는 데 있어 지방자치단체의 공공서비스의 편익이 기여하고 있다는 점에서 그 소득활동이 이루어지는 편익지역에서 과세가 이루어지도록 할 필요가 있다. 이러한 개편으로 자치단체 간의 세수불균형도 일정부분 완화될 수 있는 것으로 평가되며, 납세와 징세의 측면에서도 일정한 긍정적인 효과가 예상된다.

• 기업가정신과 벤처연구
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• 제19권3호
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• pp.17-42
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• 2016

FIN 48은 기업들이 불확실한 조세 포지션을 평가하고 이와 관련된 부채인 미인식 세제혜택(UTB)에 대한 정보를 공시하여야 한다고 명시하고 있다. 본 연구는 12월 결산 뉴욕증권거래소 및 나스닥 상장 한국기업의 FIN 48 주석사항을 분석하였으며, 또한 FIN 48 하에 계상된 미인식 세제혜택(UTB)을 이용하여 동 기업의 과세공격적 행위에 대하여 검토하였다. 검토 결과 첫째, 대응되는 미국기업과 달리, 증권거래소와 기업규모가 동 한국기업의 과세공격적 행위에 중요한 역할을 하지 못하는 것으로 나타났다. 둘째, 소매 산업에 속한 한국기업이 통신, 금융 및 비즈니스 서비스 산업에 속한 한국기업보다 더욱 과세공격적인 성향을 보였다. 셋째, 동 한국기업은 대응되는 미국기업에 비하여 덜 과세공격적인 성향을 나타냈다. 본 연구는 또한 다른 조세회피 측정치들을 이용하여 동 한국기업의 조세회피성향을 검토하였으며, 이는 혼재된 결과를 보여주었다. 마지막으로 본 연구는 미인식 세제혜택(UTB)과 다른 조세회피 측정치들 간 상관관계를 분석하였으며, 그 결과 미인식 세제혜택(UTB)과 장기현금유효세율 간에 통계적으로 유의미한 음의 상관관계가 있는 것으로 나타났다.

• 아태비즈니스연구
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• 제8권2호
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• pp.31-39
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• 2017

Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

• Asia pacific journal of information systems
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• 제33권4호
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.501-508
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• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• 유통과학연구
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• 제20권6호
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• pp.99-108
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• 2022

Purpose: This study aims to provide a further research challenge in digital marketing distribution and co-creation from relevant literature. The concept of digital marketing and co-creation has been known to impact the business sector positively, but it has not been utilized much in the government sector. Therefore, further research is needed to identify the role of digital marketing distribution and co-creation in increasing non-tax state revenue services of government institutions in Indonesia. Research design, data, and methodology: This study is based on a systematic literature review. The stages are (1) research scope review, (2) article extraction from journals, (3) article quality assessment, (4) article analysis, and (5) comprehensive report. Fifty articles published from 2011 to 2021 were collected from the Google Scholar website. Result: This study provides a proposed model that depicts all of the potential connections between digital marketing, co-creation, and non-tax state revenue. In addition, we also identify that the customer experience influences non-tax state revenue. Conclusions: This study attributes the use of the digital marketing distribution and co-creation concept in the government sector and its benefits for state organizations, which have not been investigated in previous studies.

• Nuclear Engineering and Technology
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• 제56권1호
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• pp.180-188
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• 2024

This research examined consumption-based carbon emission reduction by nuclear energy consumption and environmental tax while considering the context of trade globalization in the highest five emitter nations from 1990 to 2020. This study used various empirical methodologies, including preliminary analysis to check the stationarity and cointegration, the CS-ARDL for long-run analysis, CCEMG, AMG for robustness, and the D-H causality test for short-term pairwise causation. The results indicated that nuclear energy consumption, environmental tax, and trade globalization help to mitigate consumption-based carbon emissions while economic growth and population density boost carbon emissions. Furthermore, the results also found two-way casual connection exists between nuclear energy consumption, population density, and consumption-based carbon emissions. Thus, the results emphasize the need for government policies that encourage nuclear energy and environmental tax as a strategy to reduce carbon emissions and achieve and maintain environmental development.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.475-480
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• 2020

Investing in the tax-benefit funds is the best way for the inexperienced investors who do not have knowledge, expertise, and the time to research the information by themselves. This study describes the benefits of tax-benefit funds in Thailand. The tax-benefit funds consist of retirement mutual funds (RMFs) and super saving funds (SSFs). There are many kinds of funds investment policies on offer. The tax-benefit funds provide the opportunity to investors, which they are able to invest a small amount and draw more benefits. They hire fund managers to manage their money. These funds are able to help investors to meet their goals. The RMFs are suitable for investors who want to have money for retirement, investing every year, and getting tax exemption. The investors who invest in RMFs are able to deduct the tax income by including other retirement funds not exceeding THB500,000.00 per year. The SSFs match for the investors who need to obtain the tax exemption and long-term investment for at least ten years. The SSFs provide the benefit to investors that they are able to deduct taxable income not more than THB200,000.00 per year. Finally, these funds are tax-except and promoted for retirement savings.