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Articles 1 - 5 of 5
Full-Text Articles in Business
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Research Collection School Of Accountancy
Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
Books/Book Chapters
No abstract provided.
Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu
Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence From China, Chee Yeow Lim, Terry Shevlin, Kun Wang, Yanping Xu
Research Collection School Of Accountancy
This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance knowledge being shared among firms through individual auditor network. The influence of audit network ties on tax avoidance at focal firms is stronger when partners’ tenure in low-tax firms is longer, and when partners have social connection with the top executives of focal firms. In addition, audit fees of focal firms with auditor network ties to low-tax firms …
Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry
Smart Or Shirking? The Effect Of Aggressive Tax Avoidance On Corporate Repuation, Jennifer Mcgarry
College of Business Theses and Dissertations
In this study, I investigate how news that a company has engaged in aggressive tax avoidance affects the company’s reputation. If the general public believes companies have a responsibility to pay their “fair share” of the national tax burden, then they will likely view aggressive tax avoidance negatively. If instead the public believes companies have a responsibility to shareholders to maximize profits by minimizing tax, then they will likely view aggressive tax avoidance positively. I examine these two possibilities by conducting an experiment. I find that people tend to view aggressive tax avoidance negatively and thus companies suffer reputational damage …
Limits, Transparency, And Board Independence Against Tax Avoidance, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hianghuy
Limits, Transparency, And Board Independence Against Tax Avoidance, Francis R. Concepcion, Cheri Mae R. Laguinday, Trisha Amber T. Ong Hianghuy
Angelo King Institute for Economic and Business Studies (AKI)
Taxes are levied by the government primarily for public service purposes (De Leon & De Leon, 2016).However, the high tax rates and narrow tax base imposed in the Philippines become burdensome for taxpayers and also decrease total government revenue collections (Diokno, 2008). It is shown in this study that foreign ownership and customer concentration both increase the levels of corporate tax avoidance practiced by firms while board independence decreases the same. Hence, we do not support the government’s plan to ease foreign ownership restrictions through the amendment of the Constitution (Romualdez, 2017) because easing the current restrictions may entail decreased …