Does corporate tax avoidance explain firm performance? Evidence from an emerging economy

Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or pursue o...

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Autores principales:	Nguyen Vinh Khuong, Nguyen Thanh Liem, Phung Anh Thu, Thai Hong Thuy Khanh
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	corporate tax avoidance firm performance vietnam Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/96543f238a05465fa7eff3cfecebd402
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spelling	oai:doaj.org-article:96543f238a05465fa7eff3cfecebd4022021-12-02T17:00:22ZDoes corporate tax avoidance explain firm performance? Evidence from an emerging economy2331-197510.1080/23311975.2020.1780101https://doaj.org/article/96543f238a05465fa7eff3cfecebd4022020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1780101https://doaj.org/toc/2331-1975Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or pursue own interests. Therefore, the need to examine the link between corporate tax avoidance and firm performance is evident, yet there has not been any research on this in the context of Vietnam, a country plagued with tax-avoiding cases. We are the first to examine the empirical link using a sample of Vietnamese listed firms over the period from 2010 to 2016, using a wide-ranging set of performance and tax-sheltering indicators. Overall, the results indicate a mixed relationship between corporate tax avoidance and firm performance in Vietnam.Nguyen Vinh KhuongNguyen Thanh LiemPhung Anh ThuThai Hong Thuy KhanhTaylor & Francis Grouparticlecorporate tax avoidancefirm performancevietnamBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate tax avoidance firm performance vietnam Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate tax avoidance firm performance vietnam Business HF5001-6182 Management. Industrial management HD28-70 Nguyen Vinh Khuong Nguyen Thanh Liem Phung Anh Thu Thai Hong Thuy Khanh Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
description	Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or pursue own interests. Therefore, the need to examine the link between corporate tax avoidance and firm performance is evident, yet there has not been any research on this in the context of Vietnam, a country plagued with tax-avoiding cases. We are the first to examine the empirical link using a sample of Vietnamese listed firms over the period from 2010 to 2016, using a wide-ranging set of performance and tax-sheltering indicators. Overall, the results indicate a mixed relationship between corporate tax avoidance and firm performance in Vietnam.
format	article
author	Nguyen Vinh Khuong Nguyen Thanh Liem Phung Anh Thu Thai Hong Thuy Khanh
author_facet	Nguyen Vinh Khuong Nguyen Thanh Liem Phung Anh Thu Thai Hong Thuy Khanh
author_sort	Nguyen Vinh Khuong
title	Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
title_short	Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
title_full	Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
title_fullStr	Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
title_full_unstemmed	Does corporate tax avoidance explain firm performance? Evidence from an emerging economy
title_sort	does corporate tax avoidance explain firm performance? evidence from an emerging economy
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/96543f238a05465fa7eff3cfecebd402
work_keys_str_mv	AT nguyenvinhkhuong doescorporatetaxavoidanceexplainfirmperformanceevidencefromanemergingeconomy AT nguyenthanhliem doescorporatetaxavoidanceexplainfirmperformanceevidencefromanemergingeconomy AT phunganhthu doescorporatetaxavoidanceexplainfirmperformanceevidencefromanemergingeconomy AT thaihongthuykhanh doescorporatetaxavoidanceexplainfirmperformanceevidencefromanemergingeconomy
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Does corporate tax avoidance explain firm performance? Evidence from an emerging economy

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