Corporate Tax Avoidance: Evidence from Vietnamese Firms

被引：1
|
作者：
Oanh, Ha Kieu [1 ,2 ]
Gan, Christopher [2 ]
机构：
[1] Natl Econ Univ, Sch Banking & Finance, Hanoi, Vietnam
[2] Lincoln Univ, Fac Agibusiness & Commerce, Canterbury, New Zealand
来源：
REVIEW OF PACIFIC BASIN FINANCIAL MARKETS AND POLICIES | 2022年 / 25卷 / 01期
关键词：
Vietnam; corporate tax avoidance; agency theory; board of directors; firm value; PANEL-DATA; AGGRESSIVENESS; GOVERNANCE; PERFORMANCE; NEWS;
D O I：
10.1142/S0219091522500023
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper examines the effect of corporate tax avoidance on firm value using a sample of Vietnamese nonfinancial listed firms for the period 2007 to 2018. Using fixed effect, ordinary least square and system generalized method of moment estimation, the results show a positive and statistically significant relationship between corporate tax avoidance and firm value. Our result demonstrates the bright side of corporate tax avoidance at the firm level. Further analysis shows that the positive effect of corporate tax avoidance on firm value can be intensified by the effectiveness of the board of directors in monitoring management.
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页数：26
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