外文文献翻译中小企业纳税筹划与财务绩效研究.docx

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1、毕设附件 外文文献原文及译文文献出处 作者：Frade期刊：Handbook of Research on Enterprise S ystems, 2016年，第5卷，第3期，页码： 96-113.译文中小企业纳税筹划与财务绩效研究 作者：弗雷德1 引言 税收的概念一直是全球关注的话题，因为它会影响每一个国家的经济。在当前的非洲, 税像人类一样古老，可以被描述为一个数量,努力, 以实物贡献或服务 呈现 (羊、牛、农产品，清扫的草地等)或货币价值贡献到一个共同的社会运行 中。根据奥墨托(2001 )的观点, 其将现代税收的定义描述为公共机关强制收取的 政府法令规定的个人或公司的收入,规定的行为

2、或情况下，法律不考虑服务呈现 的确切数量是否能作为对付款人的回报。因此,税收是政府财政收入的主要来源， 任何政府的美妙之处在于其公民自愿执行他们的税收义务而没有胁迫和骚扰。逃税和财政腐败已经成为整个历史上普遍和持久性的问题，它会带来严重的 经 济 后 果 , 不 仅 是 在 转 型 经 济 时 代 , 在 国 家 税 收 制 度 发 展 时 代 也 是 如 此 ( 瑞 兹,2011 )。一般来说,逃税和贪污腐败对经济增长的影响具有两面性:逃税能增加 企业家所积累的资源数量,但同时也降低了政府提供的公共服务数量,从而对经济 增长带来负面影响(罗伊和艾拉,2011 )。以往的研究强调关于有效税率下

3、降的报 告和比例上升的公司根本没有纳税义务。迄今为止, 许多文献中保持架设是激进 的税收行为,而不是经济趋势,这是下降背后的驱动因素(德赛和帕拉，2009 )。肯尼亚税务总局(K.R .A)是肯尼亚的税收征管机构。1995 年7 月1 日成立，代 表肯尼亚政府加强税收征管。它收集大量的税收和关税,包括:增值税、所得税和 关税。肯尼亚税务总局在成立之初,收取税款急剧增加,使政府为其公民提供急需 的免费初等教育和健康服务等。超过9 0 % 的年度国家预算资金来自肯尼亚税务总局在当地的税收。然而，重要的是确定不断增加的的税收收入效应是否使得肯尼亚税务总局形 成激进的税收管理,在某种程度上，应当归因于

4、增加使用新经济商业模式。这是 很重要的, 因为避税的来源有不同的政策影响。避税的政策回应主要是由激进的 税收计划和投资纳税筹划引起，由于许多公司组织的转变、运营和融资属性不同 而不同,这能使他们自然地利用他们的操作灵活性,结合税收激励产生税收节约额 (德鲁克，2006 年)。有效税率的下降趋势可能不完全是因为激进的税收管理, 公司改变他们的商 业模式带来的经济趋势可能会使他们减少税收负担没有额外的投资纳税筹划(布 莱茵和拉克尔，2011 )。2 中小企业的绩效 不同的方法用于绩效评价的研究途径, 包括时间框架法, 平衡计分卡, 系统方法和无效率的方法(珍-弗朗索，2004 )。在利益相关者方法

5、中, 关注的中心是以满 足利益相关者的需求和期望的业务的能力 (达福特,1995 )。竞值途径扩展了其他 方法的范围。通过使用竞值途径,其他四个模型被开发：合理目标;内部过程,开放系统和人 际关系(奎因和罗哈博夫,1983 )。通过关注问题和阻碍因素可以评估组织的绩效, 抑制组织效能(卡马龙,1984 )。 上述方法, 研究途径是评估组织绩效的最好方法 (菲费尔和萨兰西克1978 )。中小企业绩效评估最时尚的方法是平衡计分卡方法。 平衡计分卡的四个维度分别为, 金融增长、质量、客户和学习成长 (卡普兰和诺 顿,1992 )。平衡计分卡实际上侧重于维护货币和非货币措施之间的对称(尼利， 1996

6、 年)。账面税差异,平均而言,与盈利增长、未来股票收益和收益持久性系统相关(汉 龙,2005 )，账面税差异是评估公司绩效的有用措施。与这些研究一致，什林（2 002 ） 和安隆，拉普朗特，什林（2005 )发现,尽管账面收益反映了公司的年度股票收益 好于预计的应纳税所得额。然而, 几乎没有证据表明以应纳税所得额为另一种衡 量工作表现的方法, 尤其是, 公司代表性差异减轻或增强的能力, 应纳税所得额告 知投资者公司业绩(列夫和尼西姆,2004 )。一些中小企业与其他中小企业比较业绩。他们通过对比分析他们的绩效。绩效还可以通过无效的方法进行评估。在无效率的方法中, 重点因素妨碍了组织的 功绩。因

7、此本研究旨在探讨税收筹划在多大程度上影响中小企业的财务业绩。3 纳税筹划实现中小企业所得税筹划是扭曲的税收筹划, 也就是说, 一方面, 越来越多的 中小企业依法纳税, 而另一方面, 由于利益机制的作用以及其他各种原因, 越来越 多的中小企业涉税案件出现(万贾拉，2005 )。调查显示, 绝大多数中小企业尚未 开始或正在考虑实施纳税筹划,浙江不能争取合法税收利益，并破坏经济利益以 致大量新兴的额外税收负担。此外, 中小企业纳税筹划往往不合理。由于这一概 念的限制,中小企业纳税筹划活动经常遭遇误解,最终获得一些税收执法机构的惩 罚和审查 (凯盈和万贾拉,2005 )。税法据说几乎没有和我们理解的普

8、遍规律相关。然而,税法的建立，不仅要 考虑原则性还要考虑还实用性。税法没有永久不变的元素,只有直接和半永久性 的不断冲突。没有税收和税务系统不，国家就不能发展为一个民主国家。奥利弗 温德尔 霍姆斯说:“税收是我们支付给文明社会的”(尼利，1996 年)。 4 问题的陈述今天的税收改革一直朝着考虑新的立法方向发展,比如全新的税收或减轻,而 不是通过增加或减少税收的数量修补现有的税收。分析为这一问题即正在考虑扩 大税基。肯尼亚也不例外,目前正在考虑非正式的征税,二手服装行业以及所有少 量的非正式纳税人。在肯尼亚很少被讨论的一个问题是，由个人和企业实体合法的减少应付税款 的范围。纳税筹划必然会获得肯

9、尼亚税务总局和其他税收收集机构更大的攻击 性。这导致政府给税收收集机构施加压力，以提高他们的征税业绩。这一趋势的 结果是更严格的执行税收法律。过去和现在的实践是直接逃税,这一事实将继续, 充满了风险。研究新经济商业模式、避税和纳税筹划投资之间关系的研究很重要, 因为之 前研究避税的文献论述的是具体公司如何避税及其相关属性,而不是调查公司的 总体业务模型如何促进或阻碍有效的纳税筹划(弗兰克, 林奇和雷戈，2009 年)。哈隆和海兹曼(2010 )认为, 尽管很多文献没有很好的解释避税行为的变化。因此由于这一点，这种看似不可阻挡的趋势, 合法规避税收的问题自然发生。本研究 试图解释当前法律环境下，

10、中小企业纳税筹划的影响，以减少他们的税收负担。 5 结论由于腐败程度、较低的业务增长、经济上的公共财政管理,很大程度上的腐 败与高水平的逃税相关，研究得出的结论是, 纳税筹划在固定资产投资上与中小 企业的业绩无关。从调查结果来看没有显著的关系。这项研究还得出这样一个结 论，通过广告支出的纳税筹划与中小企业的绩效之间不存在显著关系，法律形式 的企业税收筹划和中小企业的绩效之间也不存在显著关系。6 建议 税务机关应该致力于解决非正式的纳税筹划, 因为这可能是一种逃避税收的名义避税。中小企业还应该准备开放吸纳关于纳税筹划的建议，使储蓄泡沫比隐 藏起来。进一步的研究建议, 非政府组织需要做正式的税收筹

11、划，以提高他们的 业务盈利能力。本研究对政策理论与实践的影响 本研究虽然局限于探讨纳税筹划对中小规模企业财务业绩的影响,因此，税务机关和商会应该写文件书解决受访者对纳税筹划的认识。这将在经济增长的同 时提高中小型企业的增长速度。原文The research of tax planning and financial performance in Small and medium-sized enterpriseFrade1 IntroductionThe concept of taxation has been a concern of global significance as it af

12、fects every economy irrespective of national differences (Oboh et al., 2012). Within the context of Africa, tax, a concept as old as mankind can be described as an amount, effort, contribution or service rendered either in kind (goat, cow, farm produce,clearing of grass etc.) or monetary value contr

13、ibuted into a common purse for therunning of the society. According to Omotoso (2001), in his definition of the modern taxes, defined tax as a compulsory charge imposed by a public authority on the income of individuals and companies as stipulated by the government decrees, acts or case laws irrespe

14、ctive of the exact amount of services rendered to the payer in return. Thus, taxes constitute the principal source of government revenue and the beauty of any government is for its citizen to voluntarily execute their tax obligations without much coercion and harassment (Adedeji and Oboh, 2012).Tax

15、evasion and fiscal corruption have been a general and persistent problem throughout history with serious economic consequences, not only in transition economies, but also in countries with developed tax systems (Raza, 2011). In general, tax evasion and corruption can have ambiguous effects on Econom

16、ic growth: tax evasion increases the amount of resources accumulated by entrepreneurs, but it also reduces the amount of public services supplied by the government, thus leading to negative Consequences for economic growth (Roy and Raffaella, 2011). Previous studies highlight reports of declining ef

17、fective tax rates and a rising proportion of firms that report little or no tax liability. To date, the maintained assumption in much of the literature is that aggressive tax behavior, rather than economic trends, is the driving factor behind this decline (Desai and Dharmapala 2009).The Kenya Revenu

18、e Authority (K.R.A) is the tax collection agency of Kenya. It was formed July 1, 1995 to enhance tax collection on behalf of the Government of Kenya. It collects a number of taxes and duties, including: value added tax, income tax and customs. Since KRAs inception, revenue collection has increased d

19、ramatically, enabling the government to provide much needed services to its citizenry like free primary education and Health Services to all. Over 90% of annual national budget funding comes from local taxes collected by the KRA (GOK, 2010).It is however important to establish whether the observed i

20、ncreased revenue collection effectiveness has resulted from aggressive tax management by KenyaRevenue Authority (KRA) or whether it is, in part, due to increased use of the neweconomy business model. This is important because the sources of tax avoidance have distinct policy implications. The policy

21、 response to tax avoidance arising from aggressive tax schemes and investments in tax planning is likely to be very different from the response to tax avoidance stemming from a shift in many firms organizational, operating, and financing attributes, which enable them to exploit their operating flexi

22、bility to naturally align with tax incentives that generate tax savings (Drucker 2006).The decreasing trend in effective tax rates may not be solely due to aggressive tax management but Rather, firms modifications to their business models resulting from changing economic trends potentially enabling

23、them to reduce tax burdens without additional investments in tax planning (Blouin, and Larcker 2011).2 Performance of Small EnterprisesDifferent approaches are used for performance evaluation in which goal approach, time frame approach, balanced scorecard , system approach, and ineffectiveness appro

24、ach are included (Jean-Francois, 2004). In stakeholder approach, centre of attention is the ability of a business to meet the needs and expectations of its stakeholders (Daft, 1995).Competing values approach expands the range of other approaches.By using competing values approach, four other models

25、are developed in which rational goal; internal process, open system and human relations are included (Quinn and Rohrbaugh, 1983). Performance of an organization can be evaluated by focusing on problems and retarding factors that inhibit the performance of organizations (Camaron, 1984). Out of the ab

26、ove mentioned approaches, goal approach is the superlative approach to evaluate the performance due to its straightforwardness (Pfeffer and Salancik 1978). Most trendy approach of performance evaluation of SMEs is balanced scorecard approach. Balanced scorecard has four dimensions in which financial

27、 growth, quality, customers and learning growth is built-in (Kaplanand Norton, 1992).Balance scorecard actually focuses on maintaining symmetrybetween monetary and non monetary measures (Neely et al. 1996).Book-tax differences, on average, are systematically related to earnings growth, future stock

28、returns, and earnings persistence (Hanlon, 2005) and among other implications, book-tax differences are useful measures in evaluating firm performance. Consistent with these studies, Shevlin (2002) and Hanlon, Laplante, and Shevlin (2005) find that while book income explains a firms annual stock ret

29、urns better than estimated taxable income, estimated taxable income, on average, has incremental explanatory power for book income. However , there is little evidence regarding taxable income as an alternative performance measure and, in particular, cross-sectional differences in firms that mitigate

30、s or enhances the ability of taxable income to inform investors regarding firm performance (Lev and Nissim, 2004).Some SMEs compare their performance with that of other SMEs. They evaluate their performance by means of comparative analysis. Performance can also be evaluated by means of ineffectivene

31、ss approach. In ineffectiveness approach, focus is on the factors that hampers the feat of organizations. Therefore this study seeks to investigate the extent to which Tax Planning influences Financial Performance of Small Enterprises in Embu town CBD.3 Tax PlanningThe implementation situation of SM

32、E income tax planning is distorted tax planning, that is to say, on the one hand, more and more SME pay tax in accordance with the law, and on the other hand, because of the role of the interest mechanism and other various reasons, more and more SME tax-related cases appear (Karing and Wanjala, 2005

33、). According to the survey, the vast majorities SME have not yet started or are considering carrying out tax planning, which can not fight for the legitimate tax interests and ruin financial interests leading to a large number of emerging additional tax burden (Fjeldstad and Rakne, 2003). In additio

34、n, SME tax planning is treated unreasonable. Due to the limitations of the concept, SME tax planning activities oftenencounter misunderstanding, punishment and censor from some basic taxation lawenforcement agencies (Karing and Wanjala, 2005).Tax law is said to be barely connected with the universe

35、and with universal law as we understand it. However, tax law is founded not only on principles but also on practicality. There is no element of perpetuity about tax law, only the constant clash of the immediate and semi permanent (Kibua and Nziok, 2004). A State cannot run a democracy well without t

36、axation and a taxation system cannot be run well without democracy. Oliver Wendell Holmes has said on one occasion, Taxes are what we pay for civilized society (Neely et al. 1996).4 Statement of the ProblemTax reform today has been moving towards considering new legislation, such as whole new taxes

37、or reliefs, rather than patching of existing taxes by either increasing or decreasing the amount of taxation. This breaks down into the fact that there are ongoing considerations of widening the tax base. Kenya is no exception to this and there are ongoing considerations into taxing the informal or

38、jua kali sector including the taxation of the mitumba, the second hand clothing industry as well as the taxation of all informal tax payers of small amounts.A question that appears to generate surprisingly little debate in Kenya is the scope for legally mitigating taxes payable by individuals and co

39、rporate entities. Tax planning is bound to gain increasing significance with the ever greater aggressiveness and sophistication of the Kenya Revenue Authority and other tax collecting bodies. The trend of increased aggressiveness and sophistication in tools and methods is occurring against a backdro

40、p of a public policy of domestic sources being the primary sources of revenues for budgetary purposes. This results in governmental pressure on tax collecting agencies to improve their revenue collection performance. The result of this trend is the more stringent enforcement of taxation laws. The pa

41、st and present practice by many of outright evasion is, and likely will continue to be, fraught with risk.Examining the relation between the new economy business model, tax avoidanceand investments in tax planning is important as previous Studies in the tax avoidance literature generally examine how

42、 specific firm attributes are related to tax avoidance independently, rather than investigating how firms overall business models facilitate or hinder effective tax planning (Frank, Lynch, and Rego 2009). Hanlon and Heitzman (2010) argue that despite the much literature, these do not explain the var

43、iation in tax avoidance very well. Therefore due to this and such seemingly inexorable trends, the question of tax mitigation by legitimate avoidance naturally occurs. This study intends to find out the influence of small Enterprises tax planning within the current legal environment so as so minimiz

44、e their tax burden.5 ConclusionDue to the corruption levels, low business growth, and management of public finances in the economy, where there is a great extent of corruption, has a related to a high level of tax evasion and the study concluded that there was no relationship between tax planning in

45、 investment in capital asset and performance of small enterprises in Embu CBD. The study concludes no significant relationship. The study concludes also that no significant relationship exists between tax planning through advertisement expenditure and performance of small enterprises in Embu CBD and

46、 also concluded there was no significant relationship the Legal Forms of enterprise tax planning and performance of small enterprises in Embu CBD.6 RecommendationsThe tax authorities should address the lack of formal tax planning as this may be a way of evading taxation in the name of tax avoidance.

47、 The small scale enterprises should also be ready to open up to advice on tax planning to make savings lather than playing a hide and seek game with tax authorities. Further to this, the study recommends that there is need to have NGOs to sensitize the respondents as to the need to do formal tax pla

48、nning as it could increase their Business profitabilityImplications on Policy Theory and PracticeThis study though confined to investigate the influence of tax planning onfinancial performance of small scale enterprises has established that little tax planning take place among the small enterprises and