Theories and Empirical Proxies for Corporate Tax Avoidance
This study critically reviews the accounting literature of tax avoidance with an emphasis on theories of corporate tax avoidance as well as empirical proxies for tax avoidance. The agency theory should be one of the relevant analytical bases to improve the understanding of the interactions between m...
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| Veröffentlicht in: | The journal of applied business and economics 2015-09, Vol.17 (3), p.21 |
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| container_title | The journal of applied business and economics |
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| creator | Lee, B Brian Dobiyanski, Alfreda Minton, Susan |
| description | This study critically reviews the accounting literature of tax avoidance with an emphasis on theories of corporate tax avoidance as well as empirical proxies for tax avoidance. The agency theory should be one of the relevant analytical bases to improve the understanding of the interactions between managers and shareholders with respect to corporate tax avoidance strategies. A number of empirical proxies for corporate tax avoidance are computed using financial statement variables, but their relevance is limited for firms that engage in conforming tax avoidance that reduce both book and taxable income. Alternatively, tax shelters and uncertain tax benefits can be used as proxies for aggressive tax avoidance. |
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| fulltext | fulltext |
| identifier | ISSN: 1499-691X |
| ispartof | The journal of applied business and economics, 2015-09, Vol.17 (3), p.21 |
| issn | 1499-691X |
| language | eng |
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| source | EBSCOhost Business Source Complete |
| subjects | Accounting Agency theory Alternatives Corporate governance Corporate taxes Deterrence Employment contracts Financial statements Fines & penalties Proxies Stockholders Studies Tax avoidance Tax benefits Tax evasion Tax rates Tax shelters Taxable income |
| title | Theories and Empirical Proxies for Corporate Tax Avoidance |
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