Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy

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Abstract

Tax control frameworks (TCF) of higher quality are seen by tax authorities and the OECD as a prerequisite for corporate tax compliance. However, a higher quality TCF can also enable organizations to reduce their tax burden by providing information that allows them to make the best use of opportunities within the boundaries of the tax law. We investigate the effect of TCF quality on tax compliance by looking at the tax strategy of the organization and whether the organization unintentionally or intentionally fails to comply. We focus on Value Added Tax (VAT) and test our hypotheses using a sample of large organizations, using a combination of survey data and tax audit results from the Netherlands. Our results show that a TCF of higher quality is positively associated with VAT compliance, resulting in both less unintentional and less intentional errors requiring tax adjustment. For organizations with a more conservative tax strategy, we find that the quality of the TCF does not affect the level of intentional non-compliance. For organizations with a more aggressive tax strategy, however, the level of intentional non-compliance is conditional upon the quality of the TCF, with a lower (higher) quality TCF leading to more (less) intentional non-compliance.
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税收控制与企业增值税遵从:对税收战略调节作用的实证评估
税务机关和经合组织认为,较高质量的税务控制框架(TCF)是企业税务合规的先决条件。然而,更高质量的税控框架也能通过提供信息,使企业在税法范围内充分利用各种机会,从而减轻税负。我们通过研究组织的税收战略以及组织是无意还是有意不遵守税法,来探讨 TCF 质量对税收遵从的影响。我们将重点放在增值税(VAT)上,并结合荷兰的调查数据和税务审计结果,以大型组织为样本来检验我们的假设。我们的结果表明,质量较高的 TCF 与增值税合规性呈正相关,从而减少了需要进行税务调整的无意和有意错误。对于税收战略较为保守的组织,我们发现 TCF 的质量并不影响有意违规的程度。然而,对于税收策略较为激进的组织而言,有意违规水平取决于 TCF 的质量,质量较低(较高)的 TCF 会导致较多(较少)的有意违规。
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来源期刊
CiteScore
4.50
自引率
3.80%
发文量
31
期刊介绍: The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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