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International Tax Planning: Current State of Knowledge

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  • Vít Jedlička

Abstract

Globalisation affects the behaviour of managers of companies and brings many new possibilities in management. These changes affect activities related to tax optimization and they can be collectively called as international tax planning. This paper monitors current situation of tax planning activities and its aim is to present a current state of knowledge. It contains data showing high frequency of tax planning activities. There are briefly outlined ways of international tax optimization and attitude of organisations to the tax planning of multinationals corporations. Significant part of this paper is devoted to the overview of literature, which deals with measuring international tax optimization. There are several attitudes in selected studies that can be also used (with adaptation to the different data) for monitoring of situation in the Czech Republic. Overall, the most attitudes use applications of effective tax rate and this rate, which is for every country and corporation different, is a key factor for tax planning decision-making.

Suggested Citation

  • Vít Jedlička, 2017. "International Tax Planning: Current State of Knowledge," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(4), pages 31-46.
    • Handle: RePEc:prg:jnlefa:v:2017:y:2017:i:4:id:199:p:31-46
    DOI: 10.18267/j.efaj.199
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    References listed on IDEAS

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    1. Centre for European Economic Research (ZEW), 2016. "The Impact of Tax Planning on Forward-Looking Effective Tax Rates," Taxation Papers 64, Directorate General Taxation and Customs Union, European Commission.
    2. Petr Janský & Alex Prats, 2015. "International Profit-Shifting out of Developing Countries and the Role of Tax Havens," Development Policy Review, Overseas Development Institute, vol. 33(3), pages 271-292, May.
    3. Giorgia Maffini, 2009. "Tax Haven Activities and the Tax Liabilities of Multinational Groups," Working Papers 0925, Oxford University Centre for Business Taxation.
    4. Kevin S. Markle & Douglas A. Shackelford, 2014. "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 33-62.
    5. Matthias Dischinger & Bodo Knoll & Nadine Riedel, 2014. "The role of headquarters in multinational profit shifting strategies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 248-271, April.
    6. Laura Vartia, 2008. "How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries," OECD Economics Department Working Papers 656, OECD Publishing.
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    More about this item

    Keywords

    International tax planning; Tax optimization; Profit shifting;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M29 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Other

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