Aggressive tax planning and corporate tax avoidance: the case study
There have been increasing literature on aggressive tax planning and corporate tax avoidance, which focus on economic consequences (Ksovreli, 2015; Hanlon & Heitzman, 2010). Campaigners have targeted tax-avoiding corporations through the media, citing the enormous amount of tax losses (Hasseldin...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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OMJP Alpha Publishing
2019
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26340/1/IPJAS%203%202%202019%2027%2038.pdf |
| _version_ | 1803629108027981824 |
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| author | Sulaiman, Adzhar Md. Idris, Kamil Abdul Aziz, Saliza |
| author_facet | Sulaiman, Adzhar Md. Idris, Kamil Abdul Aziz, Saliza |
| author_sort | Sulaiman, Adzhar |
| collection | UUM |
| description | There have been increasing literature on aggressive tax planning and corporate tax avoidance, which focus on economic consequences (Ksovreli, 2015; Hanlon & Heitzman, 2010). Campaigners have targeted tax-avoiding corporations through the media, citing the enormous amount of tax losses (Hasseldine,
Holland & Van der Rijt, 2012). It is pertinent that policy-makers and tax authorities to take action against tax avoiders and tax intermediaries. This paper focuses on the tax avoidance structures identified during tax audits and investigations and further contributes
to an understanding of tax avoidance structures and models. The key models identified are related to the abuse of tax incentives and the use of corporate restructuring to minimize or reduced tax exposures. Based on the Case Management System of the Inland Revenue Board of Malaysia, we identify the key structures, their roles and incentives, and outline the tax avoidance schemes. The study
summarizes a range of policy responses to tax avoidance, including anti-avoidance rules, disclosure rules and the regulation of tax
intermediaries such as tax practitioners. |
| first_indexed | 2024-07-04T06:32:36Z |
| format | Article |
| id | uum-26340 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:32:36Z |
| publishDate | 2019 |
| publisher | OMJP Alpha Publishing |
| record_format | dspace |
| spelling | uum-263402019-08-28T06:16:57Z https://repo.uum.edu.my/id/eprint/26340/ Aggressive tax planning and corporate tax avoidance: the case study Sulaiman, Adzhar Md. Idris, Kamil Abdul Aziz, Saliza HF5601 Accounting There have been increasing literature on aggressive tax planning and corporate tax avoidance, which focus on economic consequences (Ksovreli, 2015; Hanlon & Heitzman, 2010). Campaigners have targeted tax-avoiding corporations through the media, citing the enormous amount of tax losses (Hasseldine, Holland & Van der Rijt, 2012). It is pertinent that policy-makers and tax authorities to take action against tax avoiders and tax intermediaries. This paper focuses on the tax avoidance structures identified during tax audits and investigations and further contributes to an understanding of tax avoidance structures and models. The key models identified are related to the abuse of tax incentives and the use of corporate restructuring to minimize or reduced tax exposures. Based on the Case Management System of the Inland Revenue Board of Malaysia, we identify the key structures, their roles and incentives, and outline the tax avoidance schemes. The study summarizes a range of policy responses to tax avoidance, including anti-avoidance rules, disclosure rules and the regulation of tax intermediaries such as tax practitioners. OMJP Alpha Publishing 2019 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26340/1/IPJAS%203%202%202019%2027%2038.pdf Sulaiman, Adzhar and Md. Idris, Kamil and Abdul Aziz, Saliza (2019) Aggressive tax planning and corporate tax avoidance: the case study. Indian-Pacific Journal of Accounting and Finance (IPJAF), 3 (2). pp. 27-38. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/issue/view/10 |
| spellingShingle | HF5601 Accounting Sulaiman, Adzhar Md. Idris, Kamil Abdul Aziz, Saliza Aggressive tax planning and corporate tax avoidance: the case study |
| title | Aggressive tax planning and corporate tax avoidance:
the case study |
| title_full | Aggressive tax planning and corporate tax avoidance:
the case study |
| title_fullStr | Aggressive tax planning and corporate tax avoidance:
the case study |
| title_full_unstemmed | Aggressive tax planning and corporate tax avoidance:
the case study |
| title_short | Aggressive tax planning and corporate tax avoidance:
the case study |
| title_sort | aggressive tax planning and corporate tax avoidance the case study |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/26340/1/IPJAS%203%202%202019%2027%2038.pdf |
| work_keys_str_mv | AT sulaimanadzhar aggressivetaxplanningandcorporatetaxavoidancethecasestudy AT mdidriskamil aggressivetaxplanningandcorporatetaxavoidancethecasestudy AT abdulazizsaliza aggressivetaxplanningandcorporatetaxavoidancethecasestudy |