外国金融账户申报法对避税地资本流动的影响

Q4 Economics, Econometrics and Finance
Cheol-Won Yang, Hong-Jong Cho
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引用次数: 0

摘要

引入外国金融账户报告是为了防止韩国人通过外国金融账户逃税和非法行为。2010年12月27日,它在《国际税务协调法》中新成立,并于次年2011年6月收到第一份报告。该制度经过三次修订后得到进一步加强。第一修正案于2011年12月31日生效,自2012年1月起生效。此后,修订和执行工作于2013年1月和2014年1月同时进行。本文对该系统从2011年到2014年的四年性能进行了评估。此外,我们还利用韩国股市数据进行了实证分析,考察了制度实施和变化对避税天堂投资者的影响。假设韩国人伪装成外国人通过避税天堂的匿名身份参与韩国股票交易,这一系统将减少避税天堂投资者向其他国家的资本流动。利用各国资本流动进行的小组回归分析发现,在实施和加强这些法案后,避税天堂的交易活动与其他国家相比有所减少。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of the Foreign Financial Accounts Reporting Acts on the Capital Flows from Tax Havens
The Foreign Financial Accounts Reporting was introduced for the purpose of preventing tax evasion and illegal acts through foreign financial accounts of Koreans. On December 27, 2010, it was newly established in “The Law for the Coordination of International Tax Affairs” and received its first report in June 2011, the following year. The system was further strengthened after three revisions. The first amendment was enforced from January 2012 after it took place on December 31, 2011. Thereafter, revisions and enforcement proceeded simultaneously in January 2013 and January 2014. This paper evaluates the performance of the system for four years from 2011 to 2014. In addition, we examined the effect of institutional implementation and changes on tax haven investors through empirical analysis using Korean stock market data. Assuming that Koreans disguised as foreigners participate in Korean stock trading through an anonymity of tax haven, this system will work to shrink the flow of capital from tax haven investors to other countries. Panel regression analysis using capital flows by country found that the transaction activity of tax havens decreased as compared to other countries after introducing and strengthening the acts.
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来源期刊
CiteScore
1.30
自引率
0.00%
发文量
13
审稿时长
8 weeks
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