A Countries' Level of Tax Avoidance. Empirical Investigation of Exemplary Drivers

Inhaltsverzeichnis (Table of Contents)

• Introduction
• Literature Review and Hypotheses Development
• Empirical Approach and Data
  • Measures
  • Regression Models
    • Baseline Regression
    • Regression with Country Characteristics
  • Sample Selection and Descriptive Statistics
• Empirical Results
  • Baseline Results
  • Results with Country Characteristics
  • Additional Analyses
• Robustness Test
• Conclusion

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This study explores the factors that influence tax avoidance across different countries. The objective is to investigate and quantify the impact of various drivers on companies' tax avoidance strategies, particularly focusing on the relationship between statutory tax rates, book-tax conformity, and tax avoidance.

• Tax avoidance practices and its impact on countries' fiscal revenue
• Key drivers of tax avoidance, including statutory tax rates and book-tax conformity
• Empirical analysis using regression models to quantify the relationships between tax avoidance and its drivers
• Exploring the role of country characteristics in influencing tax avoidance
• Evaluating the robustness of the empirical results through various testing procedures

Zusammenfassung der Kapitel (Chapter Summaries)

• Introduction: This chapter introduces the topic of tax avoidance, emphasizing the importance of understanding the difference between legal tax avoidance and illegal tax evasion. It also outlines the main objectives of the study and highlights the significance of investigating the factors influencing tax avoidance practices.
• Literature Review and Hypotheses Development: This chapter delves into existing research on tax avoidance, reviewing key studies and theories. It outlines the relevant hypotheses based on the literature review, setting the stage for the empirical investigation.
• Empirical Approach and Data: This chapter describes the methodological approach employed in the study, including the data sources, variable definitions, and regression models used to analyze the relationship between tax avoidance and its determinants.
• Empirical Results: This chapter presents the key findings of the study, outlining the results of the regression analysis and discussing the impact of various factors on tax avoidance levels. It examines the influence of statutory tax rates, book-tax conformity, and country characteristics.
• Robustness Test: This chapter assesses the robustness of the empirical results by conducting sensitivity analyses and testing the findings using alternative statistical methods. It aims to ensure the reliability and validity of the conclusions drawn from the study.

Schlüsselwörter (Keywords)

This study focuses on the concept of tax avoidance, specifically exploring the drivers of tax avoidance across countries. The key keywords and focus topics include tax avoidance, statutory tax rate, book-tax conformity, country characteristics, empirical analysis, regression models, and robustness testing.