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Abstract(s)
O objetivo do presente trabalho é identificar linhas de investigação futuras na área de Income Shifting (IS), seguindo linhas de investigação apontadas por Hanlon e Heitzman (2010). Neste sentido, pretendeu-se analisar a evolução de novas linhas de investigação em IS entre 2010 e 2019, dando continuidade ao trabalho de Hanlon e Heitzman (2010), bem como identificar linhas que se projetam para o futuro, com o intuito de potenciar novos desenvolvimentos teóricos, questões de investigação, metodologias e enquadramentos. Existe uma crescente utilização do IS como forma de obter vantagem fiscal. Assim sendo, foram identificados cinco subtemas que impactam a investigação em IS, nomeadamente: preços de transferência, evasão fiscal, paraísos fiscais, reinvestimento estrangeiro e corrupção. De modo geral, são utilizados os cincos subtemas mencionados como estratégias de IS. São identificadas limitações encontradas nestes estudos, sendo de reconhecer que parte das quais são transversais a investigações na área fiscal.
The aim of the present work is to identify future lines of research in the area of Income Shifting (IS), following lines of research pointed out by Hanlon and Heitzman (2010). In this sense, it was intended to analyse the evolution of new lines of research in IS between 2010 and 2019, continuing the work of Hanlon and Heitzman (2010), as well as identifying lines that are projected for the future, in order to enhance new theoretical developments, research questions, methodologies and frameworks. There is a growing use of IS as a way to obtain tax advantage. Therefore, it was identified five sub-themes that impact the investigation in IS, namely: transfer pricing, tax evasion, tax havens, foreign reinvestment and corruption. In general, the five sub-themes mentioned are used as IS strategies. Limitations found in these studies are identified and it is recognized that part of them are transversal to investigations in the tax area.
The aim of the present work is to identify future lines of research in the area of Income Shifting (IS), following lines of research pointed out by Hanlon and Heitzman (2010). In this sense, it was intended to analyse the evolution of new lines of research in IS between 2010 and 2019, continuing the work of Hanlon and Heitzman (2010), as well as identifying lines that are projected for the future, in order to enhance new theoretical developments, research questions, methodologies and frameworks. There is a growing use of IS as a way to obtain tax advantage. Therefore, it was identified five sub-themes that impact the investigation in IS, namely: transfer pricing, tax evasion, tax havens, foreign reinvestment and corruption. In general, the five sub-themes mentioned are used as IS strategies. Limitations found in these studies are identified and it is recognized that part of them are transversal to investigations in the tax area.
Description
Keywords
Income shifting Preços de transferência Evasão fiscal Paraísos fiscais Reinvestimento estrangeiro Corrupção Transfer pricing Tax evasion Tax havens Foreign reinvestment Corruption