Post by Sartori on Apr 10, 2009 6:55:01 GMT 4
Corporate Governance Dynamics and Tax Compliance
Nicola Sartori
University of Michigan at Ann Arbor
September 1, 2008
Abstract:
This paper addresses the effects that corporate governance dynamics may have on corporate tax compliance. The peculiarity of the corporate governance dynamics for a corporation gives rise to a new challenge, the core of which is the investigation and analysis how corporate governance rules can be seen as tax enforcement tools.
This topic is part of a general research, related to the interactions between corporate governance and taxation. This research critically investigates such bilateral relationship limiting the analysis to the theoretical effects that corporate governance rules and principles may have on corporate tax behaviors. Therefore, the purpose of the research is to analyze the connection between corporate governance and strategic tax behaviors, investigating how corporate governance rules can reach a higher level of corporate compliance with the tax system.
The research agenda requires (i) to offer an overview of the general relationship between corporate governance and taxation (chapter 1), (ii) to define corporate governance principles (chapter 2), (iii) to critically investigate possible corporate governance designs that aim to decrease corporate tax compliance and influence corporations' tax attitudes (chapter 3), and (v) to conclude that good corporate governance dynamics have a positive impact on tax compliance discouraging corporations from engaging in aggressive tax planning strategies.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1361895_code697610.pdf?abstractid=1361895&mirid=2
Nicola Sartori
University of Michigan at Ann Arbor
September 1, 2008
Abstract:
This paper addresses the effects that corporate governance dynamics may have on corporate tax compliance. The peculiarity of the corporate governance dynamics for a corporation gives rise to a new challenge, the core of which is the investigation and analysis how corporate governance rules can be seen as tax enforcement tools.
This topic is part of a general research, related to the interactions between corporate governance and taxation. This research critically investigates such bilateral relationship limiting the analysis to the theoretical effects that corporate governance rules and principles may have on corporate tax behaviors. Therefore, the purpose of the research is to analyze the connection between corporate governance and strategic tax behaviors, investigating how corporate governance rules can reach a higher level of corporate compliance with the tax system.
The research agenda requires (i) to offer an overview of the general relationship between corporate governance and taxation (chapter 1), (ii) to define corporate governance principles (chapter 2), (iii) to critically investigate possible corporate governance designs that aim to decrease corporate tax compliance and influence corporations' tax attitudes (chapter 3), and (v) to conclude that good corporate governance dynamics have a positive impact on tax compliance discouraging corporations from engaging in aggressive tax planning strategies.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1361895_code697610.pdf?abstractid=1361895&mirid=2