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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Autores principales:	Van Cuong Dang, Xuan Hang Tran
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	financial distress tax avoidance listed companies in vietnam Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/4258d7f5eda8400891d14f53d622eb18
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spelling	oai:doaj.org-article:4258d7f5eda8400891d14f53d622eb182021-12-02T16:50:00ZThe impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies2331-197510.1080/23311975.2021.1953678https://doaj.org/article/4258d7f5eda8400891d14f53d622eb182021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1953678https://doaj.org/toc/2331-1975This 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, the more the company is in danger of capital, the more tax avoidance it will take. The results also show that small companies will tend to avoid taxes more. Companies use debt leverage as a tax shield to help them reduce their tax obligations. Companies with large long-term assets are less likely to avoid taxes than companies with little long-term assets. And finally, the study also shows that the more the company has a big difference in book-tax, the more tax avoidance activities it will implement.Van Cuong DangXuan Hang TranTaylor & Francis Grouparticlefinancial distresstax avoidancelisted companies in vietnamBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	financial distress tax avoidance listed companies in vietnam Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	financial distress tax avoidance listed companies in vietnam Business HF5001-6182 Management. Industrial management HD28-70 Van Cuong Dang Xuan Hang Tran The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
description	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, the more the company is in danger of capital, the more tax avoidance it will take. The results also show that small companies will tend to avoid taxes more. Companies use debt leverage as a tax shield to help them reduce their tax obligations. Companies with large long-term assets are less likely to avoid taxes than companies with little long-term assets. And finally, the study also shows that the more the company has a big difference in book-tax, the more tax avoidance activities it will implement.
format	article
author	Van Cuong Dang Xuan Hang Tran
author_facet	Van Cuong Dang Xuan Hang Tran
author_sort	Van Cuong Dang
title	The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
title_short	The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
title_full	The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
title_fullStr	The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
title_full_unstemmed	The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
title_sort	impact of financial distress on tax avoidance: an empirical analysis of the vietnamese listed companies
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/4258d7f5eda8400891d14f53d622eb18
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The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies

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