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Book part
Publication date: 9 June 2020

Anthony Rausch and Junichiro Koji

This chapter outlines and critiques Japan’s Furusato Nozei tax program from an economic anthropological perspective. This chapter first introduces the socio-political…

Abstract

This chapter outlines and critiques Japan’s Furusato Nozei tax program from an economic anthropological perspective. This chapter first introduces the socio-political organization of taxes together with the social-scientific paradigms that have been brought to analyze taxation within anthropological thinking. The chapter then outlines Japan’s tax history and the Furusato Nozei, or Hometown Tax program, before critiquing the program on the basis of these social science and anthropological. This critique confirms the validity of evaluating this Japanese tax program in its orientation and operation from an anthropologic viewpoint, while also calling into question the validity of such an approach to taxation from a broader societal view, thereby contributing to a new area of research within the Anthropology of Taxation.

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Anthropological Enquiries into Policy, Debt, Business, and Capitalism
Type: Book
ISBN: 978-1-83909-659-4

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Book part
Publication date: 9 June 2020

Abstract

Details

Anthropological Enquiries into Policy, Debt, Business, and Capitalism
Type: Book
ISBN: 978-1-83909-659-4

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Article
Publication date: 27 June 2020

Ines Amara and Hichem Khlif

Given the interest in better understanding the economic effects of political connections, this paper aims to review empirical studies in the accounting and finance domain…

Abstract

Purpose

Given the interest in better understanding the economic effects of political connections, this paper aims to review empirical studies in the accounting and finance domain investigating the effects of firms’ political connections on management’s decision in non-US settings.

Design/methodology/approach

Key words used to search for relevant studies include “political connections” linked with “tax avoidance,” “earnings quality” “voluntary disclosure.” The authors consult several editorial sources including Elsevier, Electronic Journals Service EBSCO, Emerald, Springer, Palgrave Macmillan, Sage, Taylor & Francis and Wiley-Blackwell. The authors’ search yields 46 published studies since 2006.

Findings

The review reveals a prevalence of studies conducted in Asia. A narrative synthesis of empirical findings shows mixed effects of political connections on earnings management, as measured by accrual-based or real earnings management practices. Mixed evidence also exists for the association between political connections and reporting policy (e.g. corporate social responsibility reporting). The review also reveals that firms with political ties adopt an aggressive tax policy aimed at reducing effective tax rates and are more likely to choose a Big 4 auditor.

Originality/value

The review discusses the political connections literature focusing on studies outside of the USA and the effect of such connections on decision-making by management. It identifies some limitations of this literature and offers guidance for future research avenues. The synthesis suggests that political connections can adversely or beneficially impact management’s decisions depending on the legal, institutional and cultural characteristics prevailing in a particular setting.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 8 July 2021

Souhir Abid and Saîda Dammak

The purpose of this paper is to shed light on the effect of tax avoidance on corporate social responsibility performance. It also investigates whether audit quality…

Abstract

Purpose

The purpose of this paper is to shed light on the effect of tax avoidance on corporate social responsibility performance. It also investigates whether audit quality affects tax avoidance practices by socially responsible performance.

Design/methodology/approach

Based on a sample of French non-financial companies over the period 2005 to 2016, this paper uses panel data regressions. The authors apply generalized least square panel regression to overcome autocorrelation and heteroscedasticity problems. For further robustness, this paper runs instrumental variable regressions using the three-stage instrument variable method (three-stage least square).

Findings

The results show that firms with high CSR scores are more likely to engage in aggressive tax avoidance. The findings also show that firms audited by high-quality auditors are more likely to get involved in CSR for hedging against the potential consequences of aggressive tax avoidance practices.

Research limitations/implications

The findings are consistent with risk management theory, which suggests that firm’s hedge against any reputational risks that might arise from avoiding taxes by engaging more in CSR.

Practical implications

Results have implications for policymakers in that CSR firms audited by high-quality auditors may engage in CSR to overcome any negative reactions that could be caused as a result of tax avoidance. Thus, they need to be cautious about managers’ opportunistic behavior and enhance monitoring to enforce social compliance and to be tax compliant.

Originality/value

This paper extends the existing literature by examining the effect of audit quality on the relationship between CSR performance and corporate tax avoidance. Audit quality is deemed to be an important governance feature that is likely to constraint managerial opportunistic behaviors. Audit quality, along with CSR performance, are associated with a higher level of tax avoidance.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Abstract

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Anthropological Enquiries into Policy, Debt, Business, and Capitalism
Type: Book
ISBN: 978-1-83909-659-4

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Case study
Publication date: 11 July 2017

Craig Furfine

Louise Dejan was a successful real estate developer operating throughout northeast England. The city council of her hometown of Newcastle faced a problem common to many…

Abstract

Louise Dejan was a successful real estate developer operating throughout northeast England. The city council of her hometown of Newcastle faced a problem common to many areas: how to encourage private investment into less attractive areas. In August 2012, Newcastle's East Pilgrim Street neighborhood remained an eyesore, despite its great location between the city's Central Station and city hall. It was a natural place for Dejan to build a typical urban office building over street-level retail building. On a particularly attractive site sat an asbestos-contaminated building, which was a former home to the Bank of England. The costs of remediation had kept developers like Dejan away for many years. To encourage redevelopment, the Newcastle City Council had recently designated the East Pilgrim Street neighborhood an Accelerated Development Zone (ADZ). This gave Dejan access to Tax Increment Financing (TIF), a method by which public funds could be spent to encourage private sector redevelopment of designated parcels of land. After studying the details of TIF and the financial projections of a potential new development, Dejan had to decide whether she should be the first to redevelop property in this well-located but seemingly forgotten neighborhood.

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Article
Publication date: 6 February 2020

Mohammed Abdullahi Umar and Abdulsalam Masud

This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology…

Abstract

Purpose

This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms.

Design/methodology/approach

The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were used to construct a grounded theory to explain the constraint of IT in tackling the prevalent tax noncompliance in underdeveloped countries.

Findings

First, IT is not immune to the systemic corruption prevalent in many developing countries; hence, it is quickly compromised. Second, IT can be efficient in dealing with registered taxpayers but cannot deal with the overwhelming large numbers of operators in the informal sector. Third, E-tax administration, which is a hallmark of IT-led tax administrations in advanced countries, is very slow to catch up in developing countries. A computerized tax administration alone, as currently obtainable in developing countries, is not enough to engender large usage of e-filing. Businesses, especially small and medium-sized enterprises (SMEs), need IT infrastructure as well to align with tax administration. Unfortunately, basic IT infrastructure is yet to be available to a large section of SMEs in developing countries.

Research limitations/implications

Underdeveloped countries are diverse. This study is from a single country and there may be need to take note of other countries’ peculiarities. However, Nigeria constitutes a good case study.

Practical implications

There is need to reform the people and systems along with IT originality/value.

Originality/value

To the authors’ knowledge, this study is the first to explore this very important question and among the first to explore tax administrators’ perspectives.

Details

Accounting Research Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 10 August 2017

Tamar Diana Wilson

To summarize the shocks and stresses that peasants in Mexico have been subjected to since the 1940s and to examine the responses of sons of peasants working as…

Abstract

Purpose

To summarize the shocks and stresses that peasants in Mexico have been subjected to since the 1940s and to examine the responses of sons of peasants working as semi-informal beach vendors in Cabo San Lucas as to what they define as the worst problems of the peasantry in their hometowns.

Methodology/approach

This chapter offers an analysis of the responses of 32 sons of peasants interviewed on Medano Beach in Cabo San Lucas in October of 2012 partially as concerns whether they would like to be peasants themselves and as to what they define as the worst problems of the peasantry in their hometowns.

Findings

Twenty-five of the thirty-two vendors interviewed would be happy to be peasants. According to all of the vendors, the overwhelming problems facing the peasantry were primarily droughts or floods (related to climate change) and lack of government aid (related to neoliberalization).

Social implications

The peasantry in Mexico is being and has been marginalized both by a number of stresses and shocks, currently identified by some of those at risk as factors related to climate change and neoliberalization.

Details

Anthropological Considerations of Production, Exchange, Vending and Tourism
Type: Book
ISBN: 978-1-78743-194-2

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Abstract

Details

Demystifying China’s Mega Trends
Type: Book
ISBN: 978-1-78714-410-1

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