企业的纳税筹划外文文献翻译(节选).docx

企业的纳税筹划外文文献翻译(节选).docx

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2000单词，1.1万英文字符，3050汉字

文献出处：

MUCAIGP,KINYAGS,NOORAI,etal.TaxPlanningandFinancialPerformanceofSmallScaleEnterprisesinKenya[J].2014：

3：

1236-1243.

原文

TaxPlanningandFinancialPerformanceofSmallScaleEnterprisesinKenya

MUCAIGP,KINYAGS,NOORAI

Abstract

Inordertoensuretheefficiencyandeffectivenessofactivities,reliabilityandcompliancewithapplicablelaws,smallscaleenterprisesneedtohaveadequatetaxcontrols.Thestudysoughttofindouttheextenttowhichexpenditureoncapitalassetsintaxplanning,todeterminehowtaxplanningbyCapitalStructureinfluenceperformanceofsmallenterprises,findouthowtaxplanningthroughAdvertisementexpenditureinfluenceperformanceofsmallenterprisesandtoassesshowtaxplanningthroughLegalFormsofenterpriseinfluenceperformanceofsmallenterprisesinEmbuCBD.Thestudyhadatotalpopulationofonehundredandfortyninerespondentsandasampleof30percentwasdrawnfromeachstratum.ThedatawasthenpresentedinformofPercentagesandTables.Thestudyfoundtheinfluenceoftaxplanningbycapitalstructure,taxplanningininvestment,capitalassetplanningthroughadvertisementexpenditureandfoundthattheLegalFormsofsmallenterprisesinEmbuCBDhasnosignificantrelationship.Thestudyrecommendsthatsmallscaleenterprisesshouldbereadytoseekadviceontaxplanning.Furthertothis,thestudyrecommendsthatthereisneedtohaveNGOstosensitizetherespondentsastotheneedtodoformaltaxplanningasitcouldincreasetheirBusinessprofitability.

KeyWords:

TaxAvoidance,TaxEvasion,TaxPlanning,CapitalStructure.

Introduction

Theconceptoftaxationhasbeenaconcernofglobalsignificanceasitaffectseveryeconomyirrespectiveofnationaldifferences（Obohetal.,2012）.WithinthecontextofAfrica,tax,aconceptasoldasmankindcanbedescribedasanamount,effort,

contributionorservicerenderedeitherinkind（goat,cow,farmproduce,clearingofgrassetc.）ormonetaryvaluecontributedintoacommonpursefortherunningofthesociety.

AccordingtoOmotoso（2001）,inhisdefinitionofthemoderntaxes,definedtaxasacompulsorychargeimposedbyapublicauthorityontheincomeofindividualsandcompaniesasstipulatedbythegovernmentdecrees,actsorcaselawsirrespectiveoftheexactamountofservicesrenderedtothepayerinreturn.Thus,taxesconstitutetheprincipalsourceofgovernmentrevenueandthebeautyofanygovernmentisforitscitizentovoluntarilyexecutetheirtaxobligationswithoutmuchcoercionandharassment（AdedejiandOboh,2012）.

Taxevasionandfiscalcorruptionhavebeenageneralandpersistentproblemthroughouthistorywithseriouseconomicconsequences,notonlyintransitioneconomies,butalsoincountrieswithdevelopedtaxsystems（Raza,2011）.Ingeneral,taxevasionandcorruptioncanhaveambiguouseffectsonEconomicgrowth:

taxevasionincreasestheamountofresourcesaccumulatedbyentrepreneurs,butitalsoreducestheamountofpublicservicessuppliedbythegovernment,thusleadingtonegativeConsequencesforeconomicgrowth（RoyandRaffaella,2011）.Previousstudieshighlightreportsofdecliningeffectivetaxratesandarising proportionoffirmsthatreportlittleornotaxliability.Todate,themaintainedassumptioninmuchoftheliteratureisthataggressivetaxbehavior,ratherthaneconomictrends,isthedrivingfactorbehindthisdecline（DesaiandDharmapala2009）.

TheKenyaRevenueAuthority（K.R.A）isthetaxcollectionagencyofKenya.ItwasformedJuly1,1995toenhancetaxcollectiononbehalfoftheGovernmentofKenya.Itcollectsanumberoftaxesandduties,including:

valueaddedtax,incometaxandcustoms.SinceKRA'sinception,revenuecollectionhasincreaseddramatically,enablingthegovernmenttoprovidemuchneededservicestoitscitizenrylikefreeprimaryeducationandHealthServicestoall.Over90%ofannualnationalbudgetfundingcomesfromlocaltaxescollectedbytheKRA（GOK,2010）.

ItishoweverimportanttoestablishwhethertheobservedincreasedrevenuecollectioneffectivenesshasresultedfromaggressivetaxmanagementbyKenyaRevenueAuthority（KRA）orwhetheritis,inpart,duetoincreaseduseoftheneweconomybusinessmodel.Thisisimportantbecausethesourcesoftaxavoidancehavedistinctpolicyimplications.Thepolicyresponsetotaxavoidancearisingfromaggressivetaxschemesandinvestmentsintaxplanningislikelytobeverydifferentfromtheresponsetotaxavoidancestemmingfromashiftinmanyfirms'organizational,operating,and

financingattributes,whichenablethemtoexploittheiroperatingflexibilitytonaturallyalignwithtaxincentivesthatgeneratetaxsavings（Drucker2006）.

Thedecreasingtrendineffectivetaxratesmaynotbesolelyduetoaggres