The client can get caught out: Tax structure maintainability and the intricacies of tax planning aggressiveness

• 成果类型: Article
• 署名作者: Mayer, Maryse; Gendron, Yves
• 署名单位: Laval University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12971
• 发表日期: 2024
• 页码: 2047-2074
• 关键词: practitioners; preference

摘要

In this field study, we examine tax advisors' decision-making process when developing tax planning arrangements. Through interviews with 40 tax advisors, our analysis indicates that tax savings may come at a price in practice by unveiling adverse post-implementation experiences shared by tax partners. Partners find themselves in a tricky position at the time they form their recommendation as they cannot be certain that their client will be able to live with their tax structure-that is, maintain it and cope with the inherent risks once implemented. Their main concern is that their client may get caught out by a structure too aggressive or complicated for them, having no control over the client's behavior once the plan is implemented. This has significant implications in the tax planning decision-making process as these concerns shape how partners adapt their work to their client's perceived competency and possibly restrain corporate firms' tax aggressiveness. Following Feller and Schanz (2017, Contemporary Accounting Research, 34(1), 494-524), we conceive of this as the fourth hurdle of tax planning- whether a tax structure is maintainable, as perceived by tax advisors-and unpack how it operates. Interestingly, restraining the client's tax planning aggressiveness (and the corresponding potential tax savings) is not necessarily perceived by partners as detrimental to the client relationship. Our findings contribute to a better understanding of tax planning in action, highlighting how tax partners seek to influence their client's tax planning aggressiveness. << Le client peut & ecirc;tre pris au d & eacute;pourvu >> : maintenabilit & eacute; des structures fiscales et nuances en mati & egrave;re d'agressivit & eacute; fiscaleCette & eacute;tude de terrain examine le processus de prise de d & eacute;cision des conseillers fiscaux lors de l'& eacute;laboration de planifications fiscales. Les auteurs ont men & eacute; des entrevues avec 40 conseillers fiscaux. Leur analyse indique que les & eacute;conomies fiscales peuvent avoir un prix, comme en t & eacute;moignent les exp & eacute;riences n & eacute;gatives partag & eacute;es par les associ & eacute;s de fiscalit & eacute; apr & egrave;s le d & eacute;ploiement des dispositifs. Les associ & eacute;s se retrouvent dans une position d & eacute;licate lorsqu'ils formulent leur recommandation, craignant que leur client ne soit pas en mesure de << vivre avec sa structure fiscale >>, c'est-& agrave;-dire de la maintenir et de g & eacute;rer les risques intrins & egrave;ques apr & egrave;s la mise en place. Leur principale pr & eacute;occupation est que leur client se trouve << pris au d & eacute;pourvu >> par une structure trop agressive ou complexe, faute de pouvoir contr & ocirc;ler le comportement du client une fois la planification mise en oe uvre. Cela exerce une influence significative sur le processus de prise de d & eacute;cision en mati & egrave;re de planification fiscale, car les associ & eacute;s adaptent leurs m & eacute;thodes de travail en fonction de la comp & eacute;tence per & ccedil;ue de leur client, ce qui peut potentiellement r & eacute;duire le niveau d'agressivit & eacute; fiscale des entreprises. & Agrave; la suite de Feller et Schanz (2017, Contemporary Accounting Research, 34(1), 494-524), les auteurs identifient la maintenabilit & eacute; de la structure fiscale telle que per & ccedil;ue par les conseillers fiscaux comme le quatri & egrave;me obstacle en planification fiscale, et expliquent comment celui-ci peut se dresser. Il est int & eacute;ressant de noter que diminuer le niveau d'agressivit & eacute; en mati & egrave;re de planification fiscale (et les & eacute;conomies fiscales potentielles) n'est pas n & eacute;cessairement consid & eacute;r & eacute; comme pr & eacute;judiciable & agrave; la relation avec le client par les associ & eacute;s. Cette & eacute;tude apporte une meilleure compr & eacute;hension de la planification fiscale en mettant en lumi & egrave;re la fa & ccedil;on dont les associ & eacute;s de fiscalit & eacute; cherchent & agrave; influencer le niveau d'agressivit & eacute; fiscale de leurs clients.