A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms

Bassem Salhi; Jabr Al Jabr; Anis Jarboui

doi:10.18778/1508-2008.23.23

Autor

Bassem Salhi Department of Accounting, College of Business Administration (CBA), Majmaah University, Majmaah, Saudi Arabia
Jabr Al Jabr Department of Accounting, College of Business Administration (CBA), Majmaah University, Majmaah, Saudi Arabia
Anis Jarboui Sfax University, Tunisia, EM Normandie – France

DOI:

https://doi.org/10.18778/1508-2008.23.23

Słowa kluczowe:

unikanie zobowiązań podatkowych, ład korporacyjny, porównanie systemów prawnych

Abstrakt

Celem niniejszego artykułu jest zbadanie wpływu ładu korporacyjnego na unikanie zobowiązań opodatkowych w ujęciu międzynarodowym. W badaniu wykorzystano dane finansowe i dotyczące ładu korporacyjnego dla wybranych przedsiębiorstw japońskich i brytyjskich z okresu 2012–2017, pochodzące z bazy danych Datastream. Najpierw zbadano bezpośredni wpływ kilku mechanizmów ładu korporacyjnego na unikanie zobowiązań podatkowych. Następnie dokonano podziału wybranych przedsiębiorstw na dwie grupy (oparte o system prawa zwyczajowego i system prawa kodeksowego), aby zbadać związek między systemem prawa, ładem korporacyjnym, a unikaniem zobowiązań podatkowych. Do weryfikacji sformułowanych hipotez zastosowano zarówno jednoczynnikowe metody regresji, jak i Stosowalną Uogólnioną Metodę Najmniejszych. Kwadratów (FGLS). Badanie wykazało, że wielkość zarządu, występowanie niezależnych dyrektorów oraz obecność kobiet w zarządach, zmniejszają prawdopodobieństwo unikania zobowiązań podatkowych. Zaobserwowano jednak nieistotny związek między koncentracją własności a unikaniem zobowiązań podatkowych. Wykazano również, że przedsiębiorstwa w krajach o wyższym poziomie zarządzania na szczeblu krajowym są mniej podatne na unikanie zobowiązań podatkowych. Wyniki sugerują też, że rola ładu korporacyjnego jest większa w przypadku firm działających w krajach opartych o system prawa zwyczajowego niż w krajach opartych o system prawa kodeksowego. Opracowanie jest jednym z nielicznych badań, które badają związek między ładem korporacyjnym a unikaniem zobowiązań podatkowych w ujęciu międzynarodowym, z uwzględnieniem różnic w otoczeniu prawnym i instytucjonalnym. Związek ten jest różny w zależności od kraju. W tym artykule wyraźnie wskazano implikacje dla badań naukowych, praktyki i społeczeństwa. Wykazano w nim, że wdrożenie przez państwo prawidłowego systemu zarządzania, którego celem jest poprawa przejrzystości i odpowiedzialności, umożliwia ograniczenie unikania zobowiązań podatkow przez przedsiębiorstwa.

Pobrania

Brak dostępnych danych do wyświetlenia.

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