2014年税收筹划外文翻译-税收筹划对企业市场绩效的影响（节选）

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1、1500英文单词， 8300英文字符，中文 2630字 出处： Kawor S, Kportorgbi H K. Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaJ. International Journal of Economics & Finance, 2014, 6(3). Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana Seyram

2、Kawor & Holy Kwabla Kportorgbi International Journal of Economics and Finance; Vol. 6, No. 3; 2014. P162-164. Abstract The study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms market performance. The study used 22 non-financial c

3、ompanies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly

4、, tax planning has a neutral influence on firms performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly

5、 in their pockets. Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors 1. Introduction Over the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which a

6、re assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequenc