Visualization of tax avoidance and tax rate convergence
Visualization of tax avoidance and tax rate convergence
复制标题
避税和税率趋同的可视化
DOI：
--
复制
发表时间：
2019
影响因子：
3.5
通讯作者：
Masayuki Jimichi
中科院分区：
文献类型：
--
作者：
Chika Saka;Tomoki Oshika;Masayuki Jimichi
目的
本研究旨在探讨企业避税的可能性，以及国家法定税率与企业实际税率向下收敛趋势的证据。
设计/方法/方式
本研究采用探索性的数据分析，使用交互式数据操作和可视化工具，即R与SparkR，dogplot 2和googleVis（GeoChart和Motion Chart）包。这一分析是基于148个国家30年来所有上市公司的全球规模会计数据。
结果
研究结果表明：企业避税概率存在三种类型的证据，即企业有效税率和资产收益率的非随机分布、各国企业有效税率的横截面变化、有效税率与法定税率之差的趋势、法定税率与企业有效税率的向下收敛趋势。
实际影响
结果突出了世界范围内的避税和税率竞争的突出问题，并促进了外行和专业人士之间的合作讨论使用客观证据。
独创性/价值
通过对世界范围的会计数据进行可视化，采用了一种新的方法，这有助于形成一种新的视角，揭示隐藏信息中意想不到的模式和趋势。这项研究还强调了全球考虑企业避税和税率竞争的重要性，使用客观证据。
Purpose
This study aims to explore the evidence of the probability of firms’ tax avoidance and the downward convergence trend of national statutory tax rates and firms’ effective tax rates.
Design/methodology/approach
This research employs exploratory data analysis using interactive data manipulation and visualization tools, namely, R with SparkR, dplyr, ggplot2 and googleVis (GeoChart and Motion Chart) packages. This analysis is based on the world-scale accounting data of all listed firms from 148 countries spanning 30 years.
Findings
The results reveal the following: three types of evidences on probability of firms’ tax avoidance, showing a non-random distribution of firms’ effective tax rates and return on assets, cross-sectional variation of firms’ effective tax rates in each country, and the trend of difference between effective tax rates and statutory tax rates, and the downward convergence trend of statutory tax rates and firms’ effective tax rates.
Practical implications
The results highlight the prominent issues of world-scale tax avoidance and tax rate competition and facilitate a collaborative discussion between laymen and professionals using objective evidence.
Originality/value
A novel methodology is adopted through the visualization of world-scale accounting data, which can facilitate a new perspective, revealing unexpected patterns and trends in otherwise hidden information. This study also highlights the importance of global consideration of firms’ tax avoidance and tax rate competition, using objective evidence.
影响因子：
3.1
作者：
P. Sikka
通讯作者：
P. Sikka