000			01965nab a2200265 c 4500
999			_c142382 _d142382
003			ES-MaIEF
005			20200820132938.0
007			ta
008			200820t2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_949472 _aTran, Alfred V.
245		0	_aBook-tax relations of large Australian companies _c Alfred Tran and Wanmeng Xu
260			_c2020
500			_aResumen.
520			_aUsing the data from the corporate tax transparency reports of entity tax information released by the Australian Taxation Office for the three income years 2013-14 to 2015-16, this study investigates the relations between (a) ‘taxable income’ in corporate tax return and ‘profit before tax’ in financial report and (b) ‘tax payable’ in corporate tax return and ‘tax expense’ and ‘current tax expense’ in financial report, as well as other variables that may explain these book-tax relations. This study finds that on average a 1% increase in profit before tax from continuing operations is associated with 0.66% increase in taxable income. On average a 1% increase in tax expense in income statement is associated with 0.71% increase in tax payable in tax return, and a 1% increase in current tax expense is associated with 0.95% increase in tax payable in tax return. Profits from discontinued operations, profits attributable to non-controlling (or minority) interests in the corporate group, the extent of foreign operations and the tax losses carried forward indicator also explain these book-tax relations.
650		4	_aSOCIEDADES _948597
650		4	_aGRANDES EMPRESAS _965638
650		4	_950788 _aIMPUESTOS
650		4	_940746 _aCONTABILIDAD FISCAL
650		4	_947847 _aAUSTRALIA
700	1		_968149 _aXu, Wanmeng
773	0		_9162363 _oOP 1867/2020/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 1, 2020, p. 108-132
942			_cART