The effect of income and expense shifting on the corporate income tax evasion

IF 1.3 Q3 MANAGEMENT Central European Management Journal Pub Date : 2023-08-22 DOI:10.1108/cemj-08-2022-0091
S. Kołodziej, E. Maruszewska, Małgorzata Niesiobędzka
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Abstract

PurposeThis paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability.Design/methodology/approachTwo experiments were conducted in which young (N = 62) and experienced (N = 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting.FindingsResearch demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1).Research limitations/implicationsResults of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning.Originality/valueThis study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.
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收入和费用转移对企业所得税逃税行为的影响
目的本文旨在研究收入和费用转移对企业所得税逃税行为的影响——以税务人员故意违规为例。提交人预计,所使用的工具将区分少报纳税义务的程度。设计/方法/方法进行了两项实验,其中年轻(N=62)和经验丰富(N=68)的税务代理人阅读了一个场景,将他们置于负责税务规划和纳税义务计算的员工的位置。受访者的任务是通过收入或费用转移来决定纳税义务少报的程度。调查结果研究表明,与经验丰富的税务代理人的费用转移(研究2)和年轻税务代理人的趋势水平(研究1)相比,在使用收入转移时,企业所得税少报的程度明显更高。研究的局限性/含义这些研究的结果可能会引起关注公司内部税务程序的管理人员的兴趣,调查企业逃税行为的政府机构,以及负责税务人员初始培训和终身学习的教育工作者。原创性/价值这项研究集中于受雇于公司的税务代理人和企业所得税逃税,迄今为止文献中尚未对此进行分析。
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来源期刊
CiteScore
2.20
自引率
11.10%
发文量
21
审稿时长
24 weeks
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