出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：Globally, the transformations in the tax systems and accounting standards have been given the firms opportunities to manage their tax affairs for the advantage of their shareholders. Tax planning by companies is a highly important activity as one of many tools uses to manage companies’ tax affairs. The main purpose of this paper is to reviews the literature on various aspects of tax planning. This study goes on to review the literature on the concept of tax planning activities for companies. A review of literature on tax planning chances due to ‘gaps’ in the properties of the law and business taxes, and to discuss how tax planning is carried out with differing measurements and approaches from company to another. In the current setting, in which the tax burden is getting to be progressively important in companies' composition of costs, tax planning is a significant tool to increment competitiveness. However, a few is known about the full extent of consequences and results of tax planning. In this article, we contribute in this area by reviewing related literature to provide better understanding about tax planning.
