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ID:346213
大小:58.00 KB
页数:9页
时间:2017-07-26
《纳税对企业行为的影响【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目TheInfluenceofTaxonCorporateBehavior外文出处TaxandCorporateGovernance外文作者WolfgangSchon原文:TheInfluenceofTaxonCorporateBehaviorEconomicandLegalPerspectivesTheanalysisofthebasiclegalframeworkwheretheinteractionoftaxandcorporategovernancetakesplacehastocommencewiththequestionofwhet
2、herthereexistsanydifferencebetweentheeconomicperspectivepresentedintheprecedingcontributionbyMihirDesaiandDhammikaDharmapala1andthelegalperspectivewhichisthetopicofthischapter.Intheolddays,thedistinctionhasbeenquiteclear:thelegalanalysiswouldlookatthelawasitstands,thestatutoryandjudge-maderu
3、lesinthefieldoftaxation,companylawandfinancialmarketsfromanormativestandpoint,whiletheeconomicanalysiswouldfocusontheeffectsofsuchrulesinmathematicalmodelsandtherealworld,tryingtodescribetheirimpactonefficiencyanddistribution.Overtheyears,thisdistinctionhasbecomeconsiderablyblurred.Legalscho
4、larsemploythetoolsofeconomicanalysisoflaw,capitalmarkettheoryandinformationeconomicsincorporateaffairsaswellasthefindingsofpublicfinanceandpublicchoiceintaxmatterstodiscussthecurrentstateoftheirfieldwhileeconomistsusetheirtheoreticalandempiricalfindingsinordertobringforwardnormativerecommend
5、ationsforlegislationindifferentareasofthelaw.Lawyersstillfeelontheirownwhentheyengageintheinterpretationandapplicationofexistingrules,buttheyhaverealizedthattheyhavetosharethetaskofpublicpolicyrecommendationswiththeireconomicbrethren.Itmakesnosenseanymoretoseparatethetheoretical,empiricaland
6、normativeaspectsoftaxandcorporate9governanceinthisrespect.Nevertheless,itmakessomesenseforapolicy-orientedbooklikethistofindsomecommonlegalgroundonacomparativebasis,startingwithacloserlookatthelegalframeworkwhichwecurrentlyfindinmajorjurisdictions.Inthisrespect,thefocuswillbeonexistingstatut
7、oryandjudge-maderulesandstandards,puttingtheemphasisonU.S.,U.K.andGermanlaw.IncomeMeasurementinTaxandFinancialAccountingThemostimportanteffectofcorporateandfinanciallawrulesonthewaytaxableincomeismeasured,isenshrinedinthealignmentofcorporateandtaxa
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