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Business, Management and Accounting · Research topic

Open research questions in Corporate Taxation and Avoidance

46 unresolved questions extracted from the limitations and future-work sections of 2,077 Corporate Taxation and Avoidance papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • Implications: This study highlights the importance of transparency in narrative disclosure to reduce tax avoidance and provides insights for regulators to improve corporate reporting quality Novelty: This study integrates sentiment analysis of narrative disclosure into tax avoidance research in the energy sector, which remains underexplored in Indonesia.

    Determinants of Tax Avoidance: The Effects of Narrative Disclosure, Profitability, Leverage, and Firm Size · 2026 · DOI

  • Future research is recommended to incorporate additional variables and a broader sample of companies listed on the IDX to provide more comprehensive and representative insights into the factors affecting tax avoidance. Given that this study focuses only on health sector companies and examines leverage, firm size, capital intensity, and profitability as a moderating variable, the results may not be generalizable to other sectors.

    The Effect of Leverage, Company Size, Capital Intensity on Tax Avoidance with Profitability as Moderating Variable · 2026 · DOI

  • The paper does not discuss potential policy interventions or mechanisms through which the identified relationships between capital flight components and CIT could be mitigated or managed.

    Company Income Tax: A Sine Qua Non to Economic Growth of Nigeria · 2026 · DOI

  • RDSCFT showed a negative influence but was statistically insignificant in the short run, leaving the full role of debt servicing in capital flight inadequately explained.

    Company Income Tax: A Sine Qua Non to Economic Growth of Nigeria · 2026 · DOI

  • Implications for Central European audience: Previous tax avoidance and profit shifting research mainly analysed the United Kingdom, Germany and other large countries in Europe, leaving a gap in research on small economies, especially those in CEE.

    Debt or Profit Shifting? Assessment of Corporate Tax Avoidance Practices across Lithuanian Companies · 2021 · DOI

  • 4 percentage points lower compared with SMEs, indicating that the AGI is insufficient to undo the unequal level playing field between large and small companies.

    An Ex-Ante Assessment of the AGI: Firm-Level Evidence from Belgian Tax Return Data · 2021 · DOI

  • First, we carry out an exhaustive review of the empirical literature where no consensus is reached about the signs of the determinants and we can observe that in the case of the European countries this topic has scarcely received attention, contrary to the US case.

    Effective Tax Rates in Corporate Taxation: a Quantile Regression for the EU · 2014 · DOI

  • Individuals may not remember their reporting 1240 social research decisions, they may not respond truthfully, or the respondents may not be representative, since the sensitive nature of tax fraud might create the incentive not to participate in such a survey.

    What Do We Know about Tax Fraud?: An Overview of Recent Developments · 2008 · DOI

  • For firms included in our dataset, we find that: (1) approximately 50-60 percent of tax losses are used over a ten-year window as a carryback refund or loss carryforward deduction; (2) approximately 10-20 percent remain to be used; and (3) approximately 25-30 percent are never used.

    Partial Loss Refundability: How Are Corporate Tax Losses Used? · 2006 · DOI

  • The difference, which was not well understood by Section 1260’s drafters, is that securities dealers cannot supply the derivative that theoretically avoids the rule.

    Frictions as a Constraint on Tax Planning · 2001 · DOI

  • The cost of capital under the AMT is shown to vary widely, depending on the duration a firm is subject to the AMT, whether the firm is currently subject to the AMT or will be subject to the AMT at some future date, and the source of financing for the investment.

    INVESTMENT INCENTIVES UNDER THE ALTERNATIVE MINIMUM TAX · 1990 · DOI

  • The matter should be investigated by systematic analyses of the distribution of initiative, the participation of the various actors in the deci- sion processes, the correspondence between the decisions and the demands made, the character of the formulation of interests, relations between parties and organi- zations, etc.

    The Politics of Taxation in Sweden 1945–1970: A Study of the Functions of Parties and Organizations* · 1972 · DOI

  • Habib Endris1*, N. Kishore Babu2 and Mohammed Adem Ali3 * C o r r e s p o n d e n c…

    Corporate tax behavior and sustainability with African insights and Ethiopian sectoral perspectives · 2026 · DOI

  • Kovermann & Velte (2019) observed that there are no standard effects of governance mechanisms on compliance in every situation.

    Board Attributes and Tax Compliance Behaviour of Listed Manufacturing Firms in Nigeria · 2026 · DOI

  • The study employs Granger causality which measures precedence and information content but does not establish true causation; alternative causal inference methods could strengthen the findings.

    Company Income Tax: A Sine Qua Non to Economic Growth of Nigeria · 2026 · DOI

  • The study focused exclusively on Nigeria's context; generalizability to other developing economies with different tax regimes and capital flight patterns remains unexplored.

    Company Income Tax: A Sine Qua Non to Economic Growth of Nigeria · 2026 · DOI

  • The lack of agreement in the international community on how to find a solution to the problems has caused several countries to choose to establish special taxes for certain activities of multinational companies in their jurisdictions, resulting in inefficient taxes.

    BEPS Project and International Tax Reform: The 2021 Agreements on Taxing Multinational Companies · 2022 · DOI

  • Prior worldwide research results on the impact of taxation on dividend policy are inconclusive, often contradicting and cannot be universally accepted.

    Taxation and Dividend Payout: The Case of the Republic of Serbia · 2021 · DOI

  • Marginal effective tax rates for different types of investment projects do not vary widely; that is, there are no investment projects that have a markedly favourable (unfavourable) tax treatment compared to the other types of investment projects.

    The neutrality of taxation of investment projects in Serbia · 2021 · DOI

  • It offers a case study of Ireland, an understudied case, but which is repeatedly identified as a key node in the global network of corporate tax avoidance.

    Ireland’s tax games: the challenge of tackling corporate tax avoidance · 2020 · DOI

  • The impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies.

    The impact of deferred tax on company valuations in the case of mergers · 2017 · DOI

  • While prior research argues that firms often do not engage in tax avoidance due to reputational concerns, the empirical evidence suggesting the existence of reputational costs is scarce.

    Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover? · 2017 · DOI

  • Notwithstanding this long lineage, however, surprisingly little is known about who ultimately ends up bearing the cost of the tax, or whether it even matters.

    A Corporate Tax for the Next One Hundred Years: A Proposal for a Dynamic, Self-Adjusting Corporate Tax Rate · 2013

  • Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate.

    Company Taxation in the European Union · 2012 · DOI

  • ********** [ILLUSTRATION OMITTED] Fears of a double-dip recession in 2012 may have subsided, but the overall economic forecast remains uncertain.

    Tax Compliance for Acquisitions: Prepare before Purchasing · 2012

Most-cited papers in Corporate Taxation and Avoidance

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46 open questions have been extracted from the limitations and future-work passages of 2,077 Corporate Taxation and Avoidance papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

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