دانلود مقاله ISI انگلیسی شماره 51998
عنوان فارسی مقاله

عوامل پناهگاه های مالیاتی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51998 2015 9 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Determinants of Tax Havens ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Procedia Economics and Finance, Volume 32, 2015, Pages 1638–1646

کلمات کلیدی
پناهگاه های مالیاتی؛ مدل پروبیت؛ شاخص حاکمیت؛
پیش نمایش مقاله
پیش نمایش مقاله عوامل پناهگاه های مالیاتی

چکیده انگلیسی

The purpose of this study is to identify the major determinants of tax havens in the actual economic context. The development of tax havens was favored by some factors at macroeconomic level, but also by tax noncompliance behavior of individuals who are seeking different ways to avoid taxation. Based on a logistic regression this study reveals the most important factors that favor a country's tax haven status. The main finding of this approach is that low taxation is not enough for a country to be a tax haven. Despite the fact that the corporate tax rate is indeed significant according to the model, the percentage of services in GDP proves to be the most prominent variable, and only the countries which have an important part of their GDP made up of services are likely to acquire tax haven status. Since offshore finance is one of the main pillars on which tax havens lie down, the importance of the services sector comes as no surprise. Using the logit model, each country's tax haven status is determined.

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