文章基本信息

标题：Effects of Strategic Tax Behaviors on Corporate Governance
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作者：Fakile Adeniran Samuel ; Fakile Adeniran Samuel ; Uwuigbe Olubukunola Ranti 等
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：6
页码：326-330
DOI：10.5923/j.ijfa.20130206.05
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The interactions between corporate governance and taxation are bilateral and biunique: in fact, on one side, the manner in which corporate governance rules are structured affects the way a corporation fulfills its tax obligations; on the other hand, the way tax designs (from the government perspective) and related tax strategies (from the corporation perspective) are planned influences corporate governance dynamics. For example, allowing corporations to keep two different and separate sets of books (one for accounting purposes, the other for tax purposes) makes it easier for tax managers to obtain both tax savings and promising financial statements even though a critical financial status is present. Therefore, the purpose of this 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.
关键词：Corporate Governance; Tax Behavior; Tax Compliance; Tax Designs