Effective corporate tax burden and firm size in South Africa: A firm-level analysis

Carreras, Marco; Dachapalli, Chandu; Mascagni, Giulia

doi:10.35188/unu-wider/2017/388-2

Cited by 15 publications

(16 citation statements)

References 26 publications

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“…In some foreign countries, the effective (actual) tax rate, which represents the share of tax in the total taxable income of the taxpayer, is used to estimate the tax burden. The results of the study of the relationship between the effective tax rate and the size of the company allow us to assess the quality of tax regulation [8,9,10], including the investment aspect [11,12,13,14]. Attention is drawn to the lack of a relationship between corporate tax rates and foreign investment of companies [15,16].…”

Section: Analysis Of Methods For Assessing the Tax Burden Of Organizationsmentioning

confidence: 99%

Evaluation Methods of Tax Burden on a Company as a Mean of Financial Optimization Problems Solving

Fedulova¹,

Salkova²,

Zverev³

2020

Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)

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The article analyzes the possibility of applying the known evaluation methods of tax burden on a company as a mean of financial optimization problems solving. It justifies the need to develop the method for estimating the tax burden, which allows public accounting data using. The study highlights signs that are sufficient to reflect the burden of taxes to ensure that taxes are the source of their coverage (payment). The author describes the method of estimating the tax burden according to the organization's public accounting reports. Its application provides an opportunity to use the economic indicators contained in public accounting reports, to estimate the situation of the organization's tax tension, related to the provision of direct taxes assessed for the reporting period, the source of their coverage (or payment) taxation intensity of the organization. Among them stand out: the assumption of expenses that cause an increase in income tax, volume early payments, deferred payments of income tax and other activities. Authors identify main tasks that are designed to solve the assessment of the tax burden of companies. Among them, an assessment of the quality of the tax production of a company, the optimization of the organization's financial flows, the search for reserves to increase the efficiency of management. Also in the context of differences in international and Russian accounting and reporting standards, the benefits of using the proposed method of estimating the tax burden are proposed.

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Section: Analysis Of Methods For Assessing the Tax Burden Of Organizationsmentioning

confidence: 99%

Evaluation Methods of Tax Burden on a Company as a Mean of Financial Optimization Problems Solving

Fedulova¹,

Salkova²,

Zverev³

2020

Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2020)

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“…The findings of the World Bank are backed up by the OECD (Hanappi 2018), which found that METRs in South Africa showed significant variation across asset types, although this report assumed inflation of 0.73 and 2 per cent-both much lower than the current reality in South Africa, where inflation has fluctuated between around 4 and 7 per cent over recent years-and either full debt or full equity financing. Carreras et al (2017) found that the effective tax burden varied across firm size in South Africa, with medium-sized firms facing the lowest and small firms the highest effective tax rates.…”

Section: Institutional Settingmentioning

confidence: 98%

Combatting debt bias in South African firms: The case for an allowance for corporate equity

Kari¹,

Khoza²,

Manjezi³

et al. 2019

WIDER Working Paper

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provides economic analysis and policy advice with the aim of promoting sustainable and equitable development. The Institute began operations in 1985 in Helsinki, Finland, as the first research and training centre of the United Nations University. Today it is a unique blend of think tank, research institute, and UN agency-providing a range of services from policy advice to governments as well as freely available original research. The Institute is funded through income from an endowment fund with additional contributions to its work programme from Finland, Sweden, and the United Kingdom as well as earmarked contributions for specific projects from a variety of donors.

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“…Penelitian Rodriguez, Fernandez, dan Arias (2019) menunjukkan hasil bahwa perusahaan-perusahaan besar memiliki ETR yang lebih rendah, karena memilliki alokasi sumber daya yang lebih besar untuk strategi perpajakan untuk mengurangi perpajakan. Penelitian itu didukung oleh penelitian lainnya (Carreras et al, 2017;Rani et al, 2018;Setiawan & Al-ahsan, 2016) yang menemukan hasil serupa. Berdasarkan teori dan penelitian sebelumnya, dapat diketahui jika ukuran perusahaan merupakan faktor yang dapat mempengaruhi nilai ETR.…”

Section: Ukuran Perusahaanunclassified

Determinants Effective Tax Rate Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia

Agustina

Mukhibad

2021

JAKA

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The purpose of this study was to analyse the influence of firm size, debt ratio, and fixed asset intensity on effective tax rate with state ownership as a moderating variable. The population in this study are all state-owned enterprise (SOE) listed on Indonesia Stock Exchange (2009-2019). Data collected used the documentation technique from financial statement. Sampling was selected by purposive sampling method so as to obtain a sample of 20 companies and 143 analysis units. The analysis in this study uses Panel Data Regression with the help of the EViews 9 program. The results of this study indicate that a firm size has a negative and significant effect on ETR, fixed asset intensity has a positive and significant effect on ETR, debt ratio has not significant effect on ETR, and state ownership has not significant effect on relationship between firm size, debt ratio, and fixed asset intensity on ETR..Keywords: Effective Tax Rate; Firm Size; Debt Ratio; Fixed Asset Intensity; State Ownership ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR dengan kepemilikan pemerintah sebagai variabel moderasi. Populasi penelitian adalah seluruh BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2019. Pengumpulan data dilakukan dengan teknik dokumentasi dari laporan keuangan. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 20 perusahaan dan 143 unit analisis. Analisis dalam penelitian ini menggunakan Regresi Data Panel dengan Common Effect Model (CEM) dan Moderated Regression Analysis (MRA) dengan bantuan program EViews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap ETR, intensitas aset tetap berpengaruh positif dan signifikan terhadap ETR, rasio utang tidak berpengaruh signifikan terhadap ETR, serta kepemilikan pemerintah tidak signifikan memoderasi pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR.Kata Kunci: Effective Tax Rate; Ukuran Perusahaan; Rasio Utang; Intensitas Aset Tetap; Kepemilikan Pemerintah

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Effective corporate tax burden and firm size in South Africa: A firm-level analysis

Cited by 15 publications

References 26 publications

Evaluation Methods of Tax Burden on a Company as a Mean of Financial Optimization Problems Solving

Evaluation Methods of Tax Burden on a Company as a Mean of Financial Optimization Problems Solving

Combatting debt bias in South African firms: The case for an allowance for corporate equity

Determinants Effective Tax Rate Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia

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