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

Autor:	Van Cuong Dang, Xuan Hang Tran
Jazyk:	angličtina
Rok vydání:	2021
Předmět:	financial distress tax avoidance listed companies in vietnam Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 8, Iss 1 (2021)
Druh dokumentu:	article
ISSN:	2331-1975 23311975
DOI:	10.1080/23311975.2021.1953678
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/4258d7f5eda8400891d14f53d622eb18 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF Plný text ve formátu HTML
Nepřihlášeným uživatelům se plný text nezobrazuje	K zobrazení výsledku je třeba se přihlásit.