企业税收筹划外文文献 Incentives for corporate tax planning and reporting Empirical evidence from Australia.pdfVIP

Journal of Contemporary Accounting Economics 10 (2014) 1–15 Contents lists available at ScienceDirect Journal of Contemporary Accounting Economics journal homepage: www.else /locate/jcae Incentives for corporate tax planning and reporting: Empirical evidence from Australia Grantley Taylor a,⇑, Grant Richardson b,1 a School of Accounting, Curtin Business School, Curtin University, GPO Box U1987, Perth, Western Australia 6845, Australia b School of Accounting and Finance, The Business School, University of Adelaide, 10 Pulteney Street, Adelaide, South Australia 5005, Australia a r t i c l e i n f o a b s t r a c t Article history: This study extends prior research on the willingness of firms to significantly decrease their Received 31 March 2013 corporate taxes. It specifically examines the associations between corporate tax avoidance Revised 21 October 2013 and the reported significant uncertainty of a firm’s tax position, the tax expertise and tax Accepted 6 November 2013 affiliations of its directors, and the performance-based remuneration incentives of its key Available online 5 December 2013 management personnel. Based on a dataset of 200 publicly listed Australian firms over the 2006–2010 period (1000 firm years), we find that the reported uncertainty of a firm’s Keywords: tax position, the tax expertise of its directors, and the performance-