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1	CSR utan gränser : En studie av oljebranschens reaktion på oljeutsläppet i Mexikanska golfen Hjälte, Johan, Bonnesen, Frederik January 2013 (has links) Företag publicerar allt mer information om deras sociala miljömässiga och ekonomiska ansvar.Denna information presenterar de i sina årsredovisningar under avsnittet Corporate Social Responsibility. Idenna studie undersökt har vi undersökt hur rapporteringen i en bransch påverkas efter en incident och omdet finns spridningseffekter och imitationsbeteende när det gäller CSR-rapporteringen. Som utgångspunkthar vi valt incidenten i Mexikanska golfen den 20 april 2010. Då skedde ett stort oljeutsläpp i sambandmed att oljeföretaget British Petroleum's plattform Deepwater Horizon exploderade. Oljeutsläppet varomfattande och hade stor effekt på BP's rykte hos allmänheten. För legitimisera sin verksamhet igen har devalt att utöka sin CSR-rapportering med mer information om deras sociala ansvar. Genom att ha undersökt34 andra oljebolag runt om i världen har vi sett ett liknande mönster, att flertalet av dessa bolag har ökatsin CSR-rapportering i efterföljd av incidenten. Detta är i enlighet med flertalet teorier som påvisar attföretag härmar varandra i beteende och söker legitimitet från allmänheten. I vår studie har det också visatsig att storleken på företaget har betydelse för hur mycket CSR-rapporteringen ökar, vilket förklaras av attde större företagen har mer exponering än de mindre vilket leder till att de söker mer legitimitet. BP CSR Legitimitetsteori Legitimitet Political Cost Oljebranschen Olja Oljeutsläpp Reputation Risk Management
2	Vd:ars rapporterade motiv till redovisning av hållbarhet i svenska tillverkande företag : En kvalitativ studie om vd:ns tankar om varför företaget upprättar en hållbarhetsrapport eller inte Enegren, Sara, Hedin, Joanna January 2022 (has links) Sammanfattning Titel: Vd:ars rapporterade motiv till redovisning av hållbarhet i svenska tillverkande företag. En kvalitativ studie om vd:ns tankar om varför företaget upprättar en hållbarhetsrapport eller inte. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Sara Enegren och Joanna Hedin Handledare: Fredrik Hartwig och Asif Huq Datum: 2022 - juni Bakgrund: Hållbarhet har de senaste åren blivit ett alltmer aktuellt ämne, framför allt för företag. Som en följd av detta har kraven på redovisning utökats. Numera krävs ytterligare information om företagens verksamhet utöver den finansiella. Tidigare forskning på hållbarhetsredovisning har fokuserat på att finna samband mellan företagsspecifika faktorer såsom storlek och bransch. Vi menar att detta riskerar att inte kunna säga något om de verkliga motiven till upprättandet av hållbarhetsredovisningar. I den här studien råder vi bot på det genom att intervjua vd:ar, som i normalfallet har en stor inverkan på vad som kommuniceras externt, och frågar om vilka upplevda motiv som enligt dem ligger bakom upprättandet av hållbarhetsredovisningar. Vi upplever att forskning saknas på framför allt svenska företag och deras unika kontext. På så vis bidrar denna studie med att utforska ett område som saknas i tidigare forskning och söker ny kunskap om hur motiven påverkas i olika miljöer. Syfte: Syftet är att undersöka vd:ars rapporterade motiv till att upprätta hållbarhetsredovisning i svenska tillverkande företag. Metod: Materialet har samlats in genom åtta intervjuer tillsammans med en kompletterande enkät. Arbetet med studien har utgått från den kategorisering som gjorts i teorin. Dessa kategorier återfanns även i resultatet av intervjuerna. Resultat och slutsats: Studien visar att motiv är komplexa och ofta sammankopplade i en kedjeeffekt. Sättet som motiven framhålls av respondenterna förefaller vara till viss del kontextuellt beroende och föränderliga över företagets utvecklingsfas. Examensarbetets bidrag: Studien bidrar till ny kunskap om motiv till hållbarhetsrapportering i en svensk kontext, vilket är studiens teoretiska bidrag. Praktiskt bidrar detta som underlag för reglerare att fatta beslut utifrån. Förslag till fortsatt forskning: Fortsatt forskning kan göras med ett större urval för att kunna göra generaliseringar. Dessutom vore det intressant att följa upp vår reflektion om att företagets utvecklingsfas kan spela roll för vilka motiv som styr. / Abstract Title: CEOs' reported motives for reporting sustainability in Swedish manufacturing companies. A qualitative study of the CEO's thoughts on why the company prepares a sustainability report or not. Level: Student thesis, final assignment for Bachelor degree in business administration Authors: Sara Enegren and Joanna Hedin Supervisor: Fredrik Hartwig and Asif Huq Date: 2022-June Background: In recent years, sustainability has become an increasingly relevant topic, especially for companies. As a result, the accounting requirements have expanded. More information is now required about the companies' operations apart from the financial report. Previous research on sustainability reporting has been undertaken to find connections between specific factors such as size and industry. We believe there is a risk that this will not be able to say anything about the real motives for the preparation of sustainability reports. In this study we remedy this by interviewing CEOs, who normally have a major impact on what is communicated externally and examine what perceived motives are behind the preparation of sustainability reports. We feel that research is lacking, especially on Swedish companies and their unique context. In this way, this study contributes to exploring an area that is missing in the previous research and seeks new knowledge about how the motives are affected in different environments. Aim: The purpose is to investigate the CEOs' reported motives for preparing sustainability reports in Swedish manufacturing companies. Method: The material was collected by eight interviews together with a supplementary questionnaire. This study is based on the categorization made in the theory. These categories were also found in the results of the interviews. Results and conclusion: The study shows that motives are complex and often interconnected in a chain effect. The way in which motives are emphasized by the respondents seems to be to some extent contextually dependent and variable over the company's development phase. Contribution of the thesis: The study contributes to new knowledge about motives for sustainability reporting in a Swedish context, which is the study's theoretical contribution. In practice, this contributes as a basis for regulators to make decisions. Suggestions for further research: Further research can be done with a larger sample to be able to make generalizations. In addition, it would be interesting to follow up on our reflection about the meaning of the company's development phase linked to the perceived motives. CSR sustainability report motives EU directive attitudes Legitimacy Theory Political Cost Theory Institutional theory hållbarhetsredovisning hållbarhetsrapport motiv EU-direktiv attityder Legitimitetsteori Political Cost Theory Institutionell Teori Business Administration Företagsekonomi
3	Custos políticos tributários: o impacto do tamanho na alíquota tributária efetiva / Political cost: the impact of size on effective tax rates Lopes, Tatiana 03 December 2012 (has links) Zimmerman (1983) propõe que as grandes companhias devem apresentar alíquotas tributárias efetivas superiores às das pequenas companhias em decorrência dos custos políticos tributários. A aplicabilidade da hipótese dos custos políticos referentes à esfera tributária de Zimmerman (1983) ao Brasil pode ser defendida, uma vez que também se apresentam aqui muitos dos fatores institucionais que acabam por direcionar a atenção dos políticos e dos organismos regulamentadores/fiscalizadores para as grandes companhias. Sendo a questão de pesquisa do presente trabalho verificar se existe relação progressiva entre o tamanho das companhias brasileiras e a alíquota tributária efetiva, a hipótese metodológica adotada foi a de que existe relação regressiva entre a alíquota tributária efetiva e o tamanho das companhias. Tal proposição se pautou em Siegfried (1972) que defende que as grandes empresas, em função de contar com recursos financeiros e intelectuais superiores aos disponíveis aos pequenos contribuintes, acabam por reduzir, através do lobby e de estratégias de planejamento tributário, o montante de tributos a ser recolhido aos cofres públicos. O objetivo geral do trabalho foi traçar um diagnóstico de como se dá a relação, isto é, se esta realmente existir, entre a alíquota tributária efetiva e o tamanho das companhias. Dentre as restrições, cabe mencionar que o trabalho focou apenas o Imposto de Renda - Pessoa Jurídica (IRPJ) e a Contribuição Social sobre o Lucro Líquido (CSLL) e que foi pressuposto desta pesquisa que os valores das despesas tributárias apurados pelas companhias estão aderentes à legislação fiscal, ou seja, não foi utilizado nenhum mecanismo ilícito para redução de tais custos. O período analisado compreende os anos de 2006 a 2011 e a amostra foi composta por 3037 empresas distribuídas em 23 setores. Foi utilizada a técnica estatística de dados em painel, que permitiu trabalhar a base de dados sob duas perspectivas: temporal (within) e cross-section (between). Sob a perspectiva temporal, a única variável que impacta a alíquota tributária efetiva é o tamanho. Adicionalmente, o relacionamento dessa variável é inverso ao tamanho, sendo, portanto, possível afirmar que, no Brasil, quanto maior uma empresa, menor sua alíquota tributária efetiva. Pela análise cross-section é possível afirmar que impactam a alíquota tributária efetiva: ser a empresa listada na bolsa (capital aberto), controle estatal, sede localizada na região norte e nordeste e alguns setores de atividades. Foi evidenciada a relação positiva entre a alíquota tributária efetiva e ser a empresa de capital aberto, tal relação é justificada, visto que essas companhias passam a ser acompanhadas por investidores e analistas, o que restringe a atividade de planejamento tributário. Com relação à região de localização da sede existe a tendência de maior pagamento de tributos para empresas cuja sede esteja localizada na região norte e nordeste. Considerando que no período analisado ocorrem mudanças legislativas relevantes, também foi testada a ocorrência de quebra estrutural nos painéis com relação ao Regime Tributário de Transição (RTT), cuja hipótese foi rejeitada, sendo possível concluir que o RTT cumpriu com seu objetivo, qual seja manter a neutralidade tributária. / Zimmerman (1983) contends that major U.S. corporations pay effective tax rates which are higher than those of small companies, as a result of political costs. The applicability of the political cost hypothesis, within the scope of Zimmerman\'s study (1983), to Brazil, could also be defended since there are many institutional factors in this country that lead politicians and the regulatory/supervisory agencies to scrutinize large companies more closely. Accordingly, the objective of this study is to examine whether there is a progressive relation between the size of Brazilian firms and the effective tax rates. The methodological hypothesis adopted was that there is a regressive relation between the effective tax rate and the size of the firms. This proposition is based on Siegfried (1972) who defends that, since major corporations have access to greater financial and intellectual resources than those available to smaller taxpayers, these firms are able to reduce, through lobbying and tax-planning strategies, the amount of tax payable to the public coffers. The general objective of this research was to map the relationship, if it actually exists, between effective tax rates and company size. Among the limitations, it should be stressed that this work focuses solely on corporate income tax (IRPJ) and social contribution on net income (CSLL) and that the study assumed that the determination of tax by the firms is compliant with fiscal legislation, i.e. no illicit tax evasion mechanisms were used. The period under analysis is from 2006 to 2011 and the sample comprised 3037 companies distributed among 23 sectors. The statistical technique for panel data analysis was used, permitting the database to be analyzed from two perspectives: temporal (within) and cross-sectional (between). From a temporal perspective, the only variable that affects the effective tax rate is size. In addition, the relationship of the variables is inverse and, accordingly, it is possible to affirm that, in Brazil, the larger the company the lower its effective tax rate. Based on a cross-sectional analysis, it is possible to affirm that the effective tax rates of companies are impacted when they are: stock-exchange listed (publicly held), state controlled, headquartered in the North and Northeast regions of Brazil and operate in specific activity sectors. A positive relation was evidenced between the effective tax rate and companies that are publicly held and this relation is justified by the fact that these companies are closely scrutinized by investors and analysts, thereby restricting their tax planning activity. As regards location, companies whose headquarters are located in the North and Northeast regions tend to pay higher taxes. Considering that during the period under analysis, significant changes to tax legislation occurred, the occurrence of a structural break in the panel data, related to the Transitional Tax Regime (RTT), was also tested and the hypothesis was rejected, and it was possible to conclude that RTT fulfilled its objective, which is to maintain tax neutrality. Contabilidade tributária Contribuinte Federal revenue agency Imposto de renda Income tax Political cost Tax planning Taxpayer Tributação - Aspectos políticos
4	Custos políticos tributários: o impacto do tamanho na alíquota tributária efetiva / Political cost: the impact of size on effective tax rates Tatiana Lopes 03 December 2012 (has links) Zimmerman (1983) propõe que as grandes companhias devem apresentar alíquotas tributárias efetivas superiores às das pequenas companhias em decorrência dos custos políticos tributários. A aplicabilidade da hipótese dos custos políticos referentes à esfera tributária de Zimmerman (1983) ao Brasil pode ser defendida, uma vez que também se apresentam aqui muitos dos fatores institucionais que acabam por direcionar a atenção dos políticos e dos organismos regulamentadores/fiscalizadores para as grandes companhias. Sendo a questão de pesquisa do presente trabalho verificar se existe relação progressiva entre o tamanho das companhias brasileiras e a alíquota tributária efetiva, a hipótese metodológica adotada foi a de que existe relação regressiva entre a alíquota tributária efetiva e o tamanho das companhias. Tal proposição se pautou em Siegfried (1972) que defende que as grandes empresas, em função de contar com recursos financeiros e intelectuais superiores aos disponíveis aos pequenos contribuintes, acabam por reduzir, através do lobby e de estratégias de planejamento tributário, o montante de tributos a ser recolhido aos cofres públicos. O objetivo geral do trabalho foi traçar um diagnóstico de como se dá a relação, isto é, se esta realmente existir, entre a alíquota tributária efetiva e o tamanho das companhias. Dentre as restrições, cabe mencionar que o trabalho focou apenas o Imposto de Renda - Pessoa Jurídica (IRPJ) e a Contribuição Social sobre o Lucro Líquido (CSLL) e que foi pressuposto desta pesquisa que os valores das despesas tributárias apurados pelas companhias estão aderentes à legislação fiscal, ou seja, não foi utilizado nenhum mecanismo ilícito para redução de tais custos. O período analisado compreende os anos de 2006 a 2011 e a amostra foi composta por 3037 empresas distribuídas em 23 setores. Foi utilizada a técnica estatística de dados em painel, que permitiu trabalhar a base de dados sob duas perspectivas: temporal (within) e cross-section (between). Sob a perspectiva temporal, a única variável que impacta a alíquota tributária efetiva é o tamanho. Adicionalmente, o relacionamento dessa variável é inverso ao tamanho, sendo, portanto, possível afirmar que, no Brasil, quanto maior uma empresa, menor sua alíquota tributária efetiva. Pela análise cross-section é possível afirmar que impactam a alíquota tributária efetiva: ser a empresa listada na bolsa (capital aberto), controle estatal, sede localizada na região norte e nordeste e alguns setores de atividades. Foi evidenciada a relação positiva entre a alíquota tributária efetiva e ser a empresa de capital aberto, tal relação é justificada, visto que essas companhias passam a ser acompanhadas por investidores e analistas, o que restringe a atividade de planejamento tributário. Com relação à região de localização da sede existe a tendência de maior pagamento de tributos para empresas cuja sede esteja localizada na região norte e nordeste. Considerando que no período analisado ocorrem mudanças legislativas relevantes, também foi testada a ocorrência de quebra estrutural nos painéis com relação ao Regime Tributário de Transição (RTT), cuja hipótese foi rejeitada, sendo possível concluir que o RTT cumpriu com seu objetivo, qual seja manter a neutralidade tributária. / Zimmerman (1983) contends that major U.S. corporations pay effective tax rates which are higher than those of small companies, as a result of political costs. The applicability of the political cost hypothesis, within the scope of Zimmerman\'s study (1983), to Brazil, could also be defended since there are many institutional factors in this country that lead politicians and the regulatory/supervisory agencies to scrutinize large companies more closely. Accordingly, the objective of this study is to examine whether there is a progressive relation between the size of Brazilian firms and the effective tax rates. The methodological hypothesis adopted was that there is a regressive relation between the effective tax rate and the size of the firms. This proposition is based on Siegfried (1972) who defends that, since major corporations have access to greater financial and intellectual resources than those available to smaller taxpayers, these firms are able to reduce, through lobbying and tax-planning strategies, the amount of tax payable to the public coffers. The general objective of this research was to map the relationship, if it actually exists, between effective tax rates and company size. Among the limitations, it should be stressed that this work focuses solely on corporate income tax (IRPJ) and social contribution on net income (CSLL) and that the study assumed that the determination of tax by the firms is compliant with fiscal legislation, i.e. no illicit tax evasion mechanisms were used. The period under analysis is from 2006 to 2011 and the sample comprised 3037 companies distributed among 23 sectors. The statistical technique for panel data analysis was used, permitting the database to be analyzed from two perspectives: temporal (within) and cross-sectional (between). From a temporal perspective, the only variable that affects the effective tax rate is size. In addition, the relationship of the variables is inverse and, accordingly, it is possible to affirm that, in Brazil, the larger the company the lower its effective tax rate. Based on a cross-sectional analysis, it is possible to affirm that the effective tax rates of companies are impacted when they are: stock-exchange listed (publicly held), state controlled, headquartered in the North and Northeast regions of Brazil and operate in specific activity sectors. A positive relation was evidenced between the effective tax rate and companies that are publicly held and this relation is justified by the fact that these companies are closely scrutinized by investors and analysts, thereby restricting their tax planning activity. As regards location, companies whose headquarters are located in the North and Northeast regions tend to pay higher taxes. Considering that during the period under analysis, significant changes to tax legislation occurred, the occurrence of a structural break in the panel data, related to the Transitional Tax Regime (RTT), was also tested and the hypothesis was rejected, and it was possible to conclude that RTT fulfilled its objective, which is to maintain tax neutrality. Contabilidade tributária Contribuinte Imposto de renda Tributação - Aspectos políticos Federal revenue agency Income tax Political cost Tax planning Taxpayer
5	我國獨立董事與獨立監察人之屬性與盈餘管理之關聯性研究馬瑜霙, Ma, Yu-ying, Unknown Date (has links) 「獨立董事與獨立監察人制度」對我國而言，為一種因法規強制要求而產生的新現象。2002年2月時，在台灣證券交易所股份有限公司及財團法人中華民國證券櫃臺買賣中心等單位的努力下，正式引進「獨立董事與獨立監察人制度」，規定自2002年2月22日起新申請上市上櫃的公司，需設置獨立董事至少二人，及獨立監察人至少一人，期望以此制度革除積習已久的公司治理弊端。本研究自選任獨立董事及監察人之事前與事後，從選任席次、素質差異、專業背景差異檢視聘僱事前公司是否有特殊考量，並進一步從盈餘管理的角度，檢視選任事後獨立董事與監察人之預期功能是否對企業整體發揮實際之效用。實證結果支持本研究認為因監察人得以單獨行使職權，故獨立監察人實際選任席次超過最低法定門檻之比例確實較獨立董事實際選任席次超過最低法定門檻的比例高，且企業所選任的獨立董監素質，因企業之規模大小不同而有顯著差異，另外，亦發現企業確實會考量職能別的差異，進而聘僱不同專業背景之專家。最後，關於獨立董事與獨立監察人在監督管理當局從事盈餘管理行為時之作用部分，未獲得實證結果支持，推測原因，可能係因我國企業於設置獨立董事與監察人後，僅將其視為專業地位崇高的「名譽」董事與監察人，但並未賦予其監督的實際權力，因而造成獨立董事與監察人未能涉入企業核心，致使其無法發揮監督管理當局之預期功能所導致。 / The institution of independent directors and independent supervisors is a new phenomenon arisen from forced enactment made by Taiwan Stock Exchange Corporation and Gretai Securities Market on February 22, 2002. It claims all new listed corporations to employ at least 2 independent directors and 1 independent supervisor in order to enhance corporate governance in Taiwan. This thesis examines if enterprises have special considerations when employ independent directors and independent supervisors from the viewpoints of actual numbers, grade level and governance expertise. Furthermore, this thesis also examines the actual contributions of them to reduce the earnings management behaviors. Consistent with our hypothesis that due to the different way to oversee the management, this thesis finds that besides achieving the minimum standard threshold, it is more likely for an enterprise to employ much more independent supervisors than independent directors. Moreover, empirical results support that the bigger size of the company, the better independent directors and independent supervisors it will employ. Additionally, this study also finds that corporation will employ different kinds of experts owing to the different functions between independent directors and independent supervisors. Finally, as for reducing earnings management behaviors, this study can’t offer proper evidences. It may result from that enterprise views independent directors and independent supervisors as “reputable” experts, so they can’t have actual power to oversee managements. In other words, independent directors and independent supervisors can’t exercise the role well because of lacking actual power. 公司治理獨立董事盈餘管理政治成本 corporate governance independent director earnings management political cost
6	我國上市公司營利事業所得稅負擔之研究 / BUSINESS INCOME TAX BURDEN OF PUBLIC COMPANIES IN TAIWAN 楊朝旭, Yang, Chaur Shiuh Unknown Date (has links) 美國的租稅正義公民會社(Citizens for Tax Jusitce)在一九八五年發表一篇震撼美國政府、企業界與學術界的研究報告，文章中指出美國最大約兩百五十家大企業中，有半數以上，在一九八一年到一九八五年當中，至少有一年未納一毛錢的聯邦所得稅，或者甚至收到聯邦的退稅款。這篇報告引起美國財經學者與會計學者對公司租稅負擔的熱烈探討，亦對美國國會通過一九八六年租稅改革法案(the Tax Reform Act of 1986)取消投資扣抵、擴大稅基並加強最低稅負(alternative minimum tax)之稽徵有重要的影響。　　本文之主要研究目的在於探討我國上市公司之營利事業所得稅負擔，是否受到企業規模、產業別以及稅制變化之影響。本研究使用我國教育部電子計算機中心提供之「台灣股票上市公司財務報表資料庫」，取出自民國七十三年到民國八十一年連續九年間，相同八十家上市公司所構成之縱查資料（longitudinal data或panel data），利用二元固定影響模型(two-way fixed effects model)等方法進行分析，發現上市公司之規模越大有效稅率越低（租稅負擔越低），顯示較大的上市公司可能運用較大的政治力量來減輕其租稅負擔，此結果代表用租稅來反映政治成本的政治成本假說(political cost hypothesis)不適用於我國的上市公司。在財務會計的研究上，經常以政治成本假說為基礎來解釋經理人員為何採用可降低當期盈餘的會計方法，亦即假設政治成本假說為正確，則企業規模愈大，愈容易受到政治上的監督（例如稅捐單位的嚴格審查），其政治成本愈大，為了避免這種政治成本，規模愈大約企業愈可能採用降低當期盈餘的會計方法。但是由本文的研究結果顯示，同租稅來表示政治成本的政治成本假說在我國並不成立，因此，未來有關之研究，在解釋我國公司規模對會計方法之選擇的影響時，不能直接從政治成本假說的觀點來解釋。　　本文亦參考國外有關文獻，將我國與美國上市公司同期間(1986~1989)的租稅負擔加以比較，發現我國上市公司的有效稅率低於美國，但其主要原因為我國上市公司有虧損所引起。　　本文另外亦使用產業的虛擬變數來分析不同產業是否有不同的租稅負擔，檢定結果顯示產業別對租稅負擔有顯著的影響。最後，本文比較民國七十五年營所稅自30%降為25%與實施加值稅前後，公司租稅負擔的變化情形，發現七十五年稅制變動後，規模愈大之上市公司須繳愈多的營利事業所得稅。 / A 1985 study by Citizens for Tax Justice examined the corpor-ate income tax burden of 250 largest U.S. corporations. They found that almost half of the largest corporations paid absolutely nothing in federal income taxes, or received tax rebates, in at least one of the four years from 1981 to 1984.This thesis intends to examine the income tax burden of public companies in Taiwan. In particular, the thesis investigates whether firm size, specific industry and tax system change will affect the income tax burden of public (listed) corporations. Financial statement data of the public corporations were obtained from the Econometric Programm- ing System (EPS) data base provided by the Ministry of Education. The main sample consists of eighty corporations that appear in all nine years over the 1984-1992 period. 　　To control for individual company and time heterogeneity and reduce omitted variable bias, fixed effects models are employed in this study. Using a two-way fixed effects model, the result shows that the larger the corporation's size the lower the effective tax rate (the lower the corporation's tax burden). It indicates that larger corporations may have more political power to reduce their tax burden. The finding suggests that political cost hypothesis is not justified in Taiwan's public corporations from the standpoint of effective tax rates. 　　This thesis also analyzes whether tax burden varies across industries. The analysis shows that a corporation's tax burden is related to the industry in which the corporation operates. Finally, this study examines the changes of corporation's tax burden pre and post 1986 when the highest statutory business income tax rate was reduced from 30 percent to 25 percent and the value-added tax was adopted in the same year. The analysis indicates that after the tax system change in 1986, large corporations paid more business income taxes. 政治成本假說營利事業所得稅有效稅率縱查資料 political cost hypothesis business income tax effective tax rate longitudinal data
7	Förklaringsfaktorer till variationer i effektiva skattesatser : En longitudinell studie av noterade företag i Sverige / Determinants of the Variability in Effective Tax Rates : A Longitudinal Study of Publicly Listed Firms in Sweden Caveldin, Linnea, Orädd, Rebecca January 2020 (has links) Syfte: Företags kassaflöden och vinster samt staters inkomster påverkas av hur mycket skatt som betalas av företag. Resultat i tidigare forskning om företagsstorlekens betydelse för effektiva skattesatser är motstridiga. Utelämnande av andra variabler som i vissa studier har visats ha signifikanta effekter på effektiva skattesatser kan vara en anledning till denna motstridighet. Sådan forskning har inte genomförts i Sverige enligt författarnas kännedom. Därför undersöks i denna studie effekterna av variabler som mäter storlek, skuldsättning, kapitalintensitet, forsknings- och utvecklingsintensitet samt lönsamhet på effektiva skattesatser hos företag med svensk företagsledning eller koncernledning. Syftet med detta är att ge en bild av vilka faktorer som kan förklara variationer mellan dessa företags skattebörda. Metod: Fem hypoteser om samband mellan variabler deduceras utifrån teorier och tidigare forskning. 3 593 kvantitativa observationer från 702 noterade företag och 6 år samlas in från databasen Retriever Business. Den longitudinella datan används i en regressionsanalys som testar de fem hypoteserna. Resultat: Denna studie bidrar med empiriskt bevis för ett positivt och signifikant samband mellan företagsstorlek och effektiva skattesatser. Däremot visas inte effekterna av skuldsättning, kapitalintensitet, FoU-intensitet och lönsamhet på effektiva skattesatser vara signifikanta. Slutsatser: Den slutsats som dras är att företagsstorlek är en indikation på storleken på effektiva skattesatser för företag med svensk företagsledning eller koncernledning. Teorin om politiska kostnader kan användas för att förklara sambandets riktning. / Aim: Cash flows and profits in firms as well as government revenue are affected by how much is paid in corporate taxes. Results in prior research concerning the effect of firm size on effective tax rates are inconsistent. Omitting other variables that have in some studies been proven to have significant effects on effective tax rates can be one cause of this inconsistency. Such research has not been conducted in Sweden to the extent of the authors’ knowledge. Therefore, this study examines the effects of variables that measure size, leverage, capital intensity, research and development intensity, and profitability on effective tax rates for firms with Swedish management or group management. The aim of this is describing which factors that can explain variations between these firms’ tax burdens. Method: Five hypotheses regarding associations between variables are deduced from theories and prior research. 3 593 quantitative observations from 702 publicly listed firms and 6 years are collected from the database Retriever Business. The longitudinal data is used in a regression analysis that tests the five hypotheses. Results: This study provides empirical evidence for a positive and significant association between firm size and effective tax rates. However, the effects of leverage, capital intensity, R&D intensity, and profitability on effective tax rates are not shown to be significant. Conclusions: It is concluded that firm size is an indicator of the size of effective tax rates for firms with Swedish management or group management. The political cost theory can be used in explaining the direction of the association. effective tax rates firm size leverage capital intensity R&D intensity profitability political cost theory political power theory effektiva skattesatser företagsstorlek skuldsättning kapitalintensitet FoU-intensitet lönsamhet politiska kostnader politisk makt Business Administration Företagsekonomi
8	土地稅與地方公共財源選擇之研究 / Study on Land Taxes and the Choice of Revenue for Local Public Goods 陳國智 Unknown Date (has links) 本研究探討包括土地稅之地方租稅結構，在經濟面的最適條件，並論平均地權的理想、土地利用的經濟效率與公平，能否經由我國現行中央和地方租稅的劃分形態下之土地稅制實現，與土地稅制度之改進等問題。從人口分派至各地的效率觀點，地方稅制之安排，應使個人不論定居於任何行政區，均可獲得相同的「財政淨效益」。如地方公共財具有敵對性，地租單一稅並不能有效內化移民對地方財政之衝擊。另一方面，此一概念也與國民之財政待遇水平公平的條件一致。從總體之經濟效率與公平角度，地方自主之稅制選擇，至少不應擴大地方間財政淨效益的差異。本研究試以政治成本最小化的模式，分析我國地方政府對土地稅制之選擇，結果未能顯著解釋台灣省各縣（市）在公告地價與公告現值相對調整幅度差異。同時地方財政自主性不足，地方土地稅努力也與其所獲補助顯著負相關。由於土地政策及國民福利有其全國之一致性，而地方財政有其特殊性，設計地方土地稅制應考慮全國之標準及因地制宜。為消除關於土地增值稅租稅性質及稅收歸屬之爭議，本研究建議雙軌課稅制度。 / This study focuses on the economic optimum conditions of local tax structure which includes land tax.　Such issues as whether the ideal of Equalization of Land Rights and the efficiency and equity of land use could be realized through the land tax system under the current tax assignment between central and local government in Taiwan, and ways of improving land tax are studied as well. From the viewpoint of distributing total population across jurisdictions efficiently, the arrangement of local tax should make one, regardless of which jurisdiction he resides in, receive the same “net fiscal residuum”(NFC).　If local public goods are rival, single local tax to land rent can not effectively internalize the fiscal impact brought by immigrants.　On the other hand, equal NFC is consistent with conditions for the horizontal equity of fiscal treatment to citizens.　With a view to the entire economic efficiency and equity, the tax choices made by local governments at least should not widen differences of NFC between jurisdictions. In this study, the model of minimum political cost has been used to analyze how local governments in Taiwan choose between types of land taxes. But the result of multiple regression could not explain significantly the discrepancy of relative ratio of adjusting rate of Announced Land Price to adjusting rate of Announced Land Current Value between local governments in Taiwan province.　In the meantime, the local fiscal position lacks independence.　Local land tax efforts are significantly negative correlation with the received grants.　Because it’s necessary for the national consistency of land policy and social welfare, plus the particularity of local finance, the national standard and district discrepancy should be taken into consideration in designing local land tax system. In order to eliminate controversies about the characteristics of Land Value Increment Tax and where the tax revenue belongs to, a parallel tax system is suggested. 平均地權土地稅地方公共財最適租稅理論地方稅租稅選擇財政淨效益政治成本財政聯邦制 Equalization of Land Rights land tax local public goods optimum tax approach local tax tax choice net fiscal residuum political cost fiscal federalism
9	Highway Development Decision-Making Under Uncertainty: Analysis, Critique and Advancement El-Khatib, Mayar January 2010 (has links) While decision-making under uncertainty is a major universal problem, its implications in the field of transportation systems are especially enormous; where the benefits of right decisions are tremendous, the consequences of wrong ones are potentially disastrous. In the realm of highway systems, decisions related to the highway configuration (number of lanes, right of way, etc.) need to incorporate both the traffic demand and land price uncertainties. In the literature, these uncertainties have generally been modeled using the Geometric Brownian Motion (GBM) process, which has been used extensively in modeling many other real life phenomena. But few scholars, including those who used the GBM in highway configuration decisions, have offered any rigorous justification for the use of this model. This thesis attempts to offer a detailed analysis of various aspects of transportation systems in relation to decision-making. It reveals some general insights as well as a new concept that extends the notion of opportunity cost to situations where wrong decisions could be made. Claiming deficiency of the GBM model, it also introduces a new formulation that utilizes a large and flexible parametric family of jump models (i.e., Lévy processes). To validate this claim, data related to traffic demand and land prices were collected and analyzed to reveal that their distributions, heavy-tailed and asymmetric, do not match well with the GBM model. As a remedy, this research used the Merton, Kou, and negative inverse Gaussian Lévy processes as possible alternatives. Though the results show indifference in relation to final decisions among the models, mathematically, they improve the precision of uncertainty models and the decision-making process. This furthers the quest for optimality in highway projects and beyond. highway development decision making under uncertainty real options jump processes infinitely divisible distributions Lévy processes measure theory characteristic function characteristic exponent Lévy jump measure probability measure cádlág stochastic process Wiener process Poisson process compound Poisson process finite activity models jump diffusion models Merton model Gaussian jump process Kou model double exponential jump process leptokurtic volatility smile infinite activity models pure jumps process generalized hyperbolic model modified Bessel function negative inverse Gaussian model geometric Brownian motion model log-normal distribution model normality assumption heavy-tailed distribution asymmetric distribution quantile-quantile plot Rydberg algorithm parameter calibration moments cummulants sum of squares Monte Carlo simulation least-squares regression backward dynamic programming discrete-time Markov chain land price traffic demand highway service quality index data collection traffic volume Annual Average Daily Traffic Ontario Ministry of Transportation Land Registry Office Freedom of Information Act seasonality value of transportation types of transportation systems importance of highway systems cost of wrong decisions monetary cost private sector cost human cost land expropriation environmental cost irreversibility cost factor time cost factor political cost factor opportunity cost opportunity cost of wrong decisions economic cost of wrong decisions economic cost of mis-estimation economic profit of wrong decisions cost of inaction price of making right decisions scope of decisions rehabilitation decision land acquisition decision expansion decision uncertainty modeling land acquisition cost expropriation cost construction cost material cost Montréal-Mirabel International Airport Pickering Airport 407 Express Toll Route Highway 407 Statistics
10	Highway Development Decision-Making Under Uncertainty: Analysis, Critique and Advancement El-Khatib, Mayar January 2010 (has links) While decision-making under uncertainty is a major universal problem, its implications in the field of transportation systems are especially enormous; where the benefits of right decisions are tremendous, the consequences of wrong ones are potentially disastrous. In the realm of highway systems, decisions related to the highway configuration (number of lanes, right of way, etc.) need to incorporate both the traffic demand and land price uncertainties. In the literature, these uncertainties have generally been modeled using the Geometric Brownian Motion (GBM) process, which has been used extensively in modeling many other real life phenomena. But few scholars, including those who used the GBM in highway configuration decisions, have offered any rigorous justification for the use of this model. This thesis attempts to offer a detailed analysis of various aspects of transportation systems in relation to decision-making. It reveals some general insights as well as a new concept that extends the notion of opportunity cost to situations where wrong decisions could be made. Claiming deficiency of the GBM model, it also introduces a new formulation that utilizes a large and flexible parametric family of jump models (i.e., Lévy processes). To validate this claim, data related to traffic demand and land prices were collected and analyzed to reveal that their distributions, heavy-tailed and asymmetric, do not match well with the GBM model. As a remedy, this research used the Merton, Kou, and negative inverse Gaussian Lévy processes as possible alternatives. Though the results show indifference in relation to final decisions among the models, mathematically, they improve the precision of uncertainty models and the decision-making process. This furthers the quest for optimality in highway projects and beyond. highway development decision making under uncertainty real options jump processes infinitely divisible distributions Lévy processes measure theory characteristic function characteristic exponent Lévy jump measure probability measure cádlág stochastic process Wiener process Poisson process compound Poisson process finite activity models jump diffusion models Merton model Gaussian jump process Kou model double exponential jump process leptokurtic volatility smile infinite activity models pure jumps process generalized hyperbolic model modified Bessel function negative inverse Gaussian model geometric Brownian motion model log-normal distribution model normality assumption heavy-tailed distribution asymmetric distribution quantile-quantile plot Rydberg algorithm parameter calibration moments cummulants sum of squares Monte Carlo simulation least-squares regression backward dynamic programming discrete-time Markov chain land price traffic demand highway service quality index data collection traffic volume Annual Average Daily Traffic Ontario Ministry of Transportation Land Registry Office Freedom of Information Act seasonality value of transportation types of transportation systems importance of highway systems cost of wrong decisions monetary cost private sector cost human cost land expropriation environmental cost irreversibility cost factor time cost factor political cost factor opportunity cost opportunity cost of wrong decisions economic cost of wrong decisions economic cost of mis-estimation economic profit of wrong decisions cost of inaction price of making right decisions scope of decisions rehabilitation decision land acquisition decision expansion decision uncertainty modeling land acquisition cost expropriation cost construction cost material cost Montréal-Mirabel International Airport Pickering Airport 407 Express Toll Route Highway 407 Statistics

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