کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1111409 1488395 2014 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects
موضوعات مرتبط
علوم انسانی و اجتماعی علوم انسانی و هنر هنر و علوم انسانی (عمومی)
پیش نمایش صفحه اول مقاله
Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects
چکیده انگلیسی

Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investigations into the relationship between corporate ownership structure and corporate tax avoidance in Malaysia. It was argued, based on cost/benefits consideration of tax avoidance, that family; foreign and government ownerships could be associated with corporate tax avoidance among Malaysian listed companies. The study further proposes that strong governance mechanism could mitigate such association. Two econometrics dynamic panel data models are proposed for the investigation. Generalized Method Moment (GMM) estimator is recommended as the estimation method.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 164, 31 December 2014, Pages 150-160