一般反避税规则

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE Contemporary Accounting Research Pub Date : 2024-07-19 DOI:10.1111/1911-3846.12963
Mary Cowx, Jon N. Kerr
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引用次数: 0

摘要

一般反避税规则(GAAR)是一种执法机制,它赋予国家征税当局广泛的权力,使其可以拒绝给予纳税人与任何交易相关的税收优惠。虽然一般反避税规则越来越普遍,但研究人员通常会忽略它的存在,因此一直没有对其进行研究。在本文中,我们通过研究 GAAR 对公司层面企业避税行为的影响进行了初步调查。在叠加差分设计中,我们使用一个指标来衡量一个国家颁布或加强 GAAR 的情况,结果发现 GAAR 的颁布与公司层面避税行为在统计和经济上的显著减少有关。额外的横截面分析表明,避税行为的减少发生在传统 GAAR 和经济实质型规则、原有 GAAR 和强化 GAAR 以及国内企业和跨国企业中。结果还显示,对于在《普遍性税务限制》颁布前避税水平较高的公司,以及在纳税人承担举证责任的国家注册成立的公司,避税效应最强。
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The general anti-avoidance rule

The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country's taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm-level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference-in-differences design, we find GAAR enactment is associated with a statistically and economically significant decrease in firm-level tax avoidance. Additional cross-sectional analyses show that the decline in tax avoidance occurs for conventional GAARs and economic substance-type rules, original and strengthened GAARs, and domestic and multinational firms. Results also show that the effect is strongest for firms with higher levels of pre-GAAR-enactment tax avoidance and for firms incorporated in countries where the burden of proof lies with the taxpayer.

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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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