repository
Special Graduate Schools
Graduate School of International Studies
Department of International Business
International Business
3. Theses(Master)
Examination of tax sheltering activity
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | YoonSora | - |
| dc.contributor.author | Erdenechimeg, Chinbat | - |
| dc.date.accessioned | 2018-11-08T06:12:21Z | - |
| dc.date.available | 2018-11-08T06:12:21Z | - |
| dc.date.issued | 2012-08 | - |
| dc.identifier.other | 12677 | - |
| dc.identifier.uri | https://dspace.ajou.ac.kr/handle/2018.oak/2878 | - |
| dc.description | 학위논문(석사)아주대학교 국제대학원 :국제경영학과,2012. 8 | - |
| dc.description.tableofcontents | I. INTRODUCTION 1 II. LITERATURE REVIEW 7 III. HYPOTHESIS DEVELOPMENT 11 IV. METHODOLOGY 13 1. Sample and data 13 2. Methodology 17 V. RESULTS 23 VI. CONCLUSION AND LIMITATION 30 VII. REFERENCES 32 | - |
| dc.language.iso | eng | - |
| dc.publisher | The Graduate School, Ajou University | - |
| dc.rights | 아주대학교 논문은 저작권에 의해 보호받습니다. | - |
| dc.title | Examination of tax sheltering activity | - |
| dc.type | Thesis | - |
| dc.contributor.affiliation | 아주대학교 국제대학원 | - |
| dc.contributor.department | 국제대학원 국제경영학과 | - |
| dc.date.awarded | 2012. 8 | - |
| dc.description.degree | Master | - |
| dc.identifier.localId | 570337 | - |
| dc.identifier.url | http://dcoll.ajou.ac.kr:9080/dcollection/jsp/common/DcLoOrgPer.jsp?sItemId=000000012677 | - |
| dc.description.alternativeAbstract | ABSTRACT This research examines tax sheltering activity in 6 Asian countries. This research shows that tax planning differs depending on countries, in some ways corporations accomplish tax management and significantly change in tax planning activity year by year in 6 Asian countries. This study does not provide an evidence of general trend of tax management activity, but shows economically developed countries has involved in more complex and aggressive corporate tax sheltering activity. However, it is also true that developing countries allow the elements of a financial plan in the most tax-efficient manner possible. This research provides useful information to tax administrators in determining compliance with the tax code, and assists investors in understanding the properties of reported corporate earnings. Keywords: Tax shelter, Tax avoidance, Book-tax difference Corporate tax shelters are our number one problem (in enforcing) the tax law, not just because they cost money but because they breed disrespect for the tax system ? Treasury secretary Lawrence Summers, quoted in ?Corporations? Taxes are falling Even as Individuals? Burden Rises,? New York Times, February 20, 2000 | - |
| dc.title.subtitle | Evidence of 6 Asian countries | - |
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