当前位置: X-MOL 学术Gadjah Mada International Journal of Business › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems
Gadjah Mada International Journal of Business Pub Date : 2020-05-28 , DOI: 10.22146/gamaijb.43521
Dielanova Wynni Yuanita , Christine Novita Dewi , Arief Zuliyanto Susilo , Kusharyanti Kusharyanti

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.

中文翻译:

外国投资者的利益和避税:权变观点取决于国家的保护水平和法律制度

这项研究调查了跨国公司与国家公司在企业避税方面的差异。此外,它还研究了由于国家的投资者保护水平和法律制度而导致的公司或有行为之间的差异。本研究考虑了企业的避税现象。除此之外,提出以下新颖性。首先,这项研究强调,跨国公司倾向于避免征收高于本国公司的税款。其次,它引入了与该国投资者保护有关的股利分配理论。最新的说法说服了该国的投资者保护,法律制度使公司视其避税行为而定。这项研究发现,他们居住在高投资者保护国家和普通法中的公司比其他公司的避税率更高。研究结果表明,这些公司可能会比其他公司成长更高。这意味着该研究表明了经济后果。结果是一个国家应该提高其投资者的保护水平,并以某种方式重新定义其法律制度。因此,它可以增强其资本市场,从而改善国民福利。
更新日期:2020-05-28
down
wechat
bug