The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies

This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008–2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In particular,...

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Auteurs principaux: Van Cuong Dang, Xuan Hang Tran
Format: article
Langue:EN
Publié: Taylor & Francis Group 2021
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Accès en ligne:https://doaj.org/article/4258d7f5eda8400891d14f53d622eb18
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