Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type

Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership

Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...

Tax Competition with and without Tax Discrimination against Domestic Firms

Multinational Firms Mitigate Tax Competition

An increase in the taxation of foreign affi liates reduces domestic investment, as has recently been empirically shown in Becker and Riedel (2012). This paper investigates the implication of this finding for tax competition. It is shown that an increase in the number of multinational firms (in contrast to purely national firms) may actually mitigate tax competition — counter to the popular opin...

Risk management of business tax compliance and related strategies in tax auditing

The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...

Evaluating International Tax Reform

This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment di...

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...