The Effect of Shareholder-Debtholder Conflicts on Corporate Tax Aggressiveness: Evidence from Dual Holders

2022 ◽  
pp. 106411
Author(s):  
Bill Francis ◽  
Haimeng Teng ◽  
Ying Wang ◽  
Qiang Wu
Keyword(s):  
Corporate Tax ◽  
Tax Aggressiveness

Women on the board of directors and corporate tax aggressiveness in Australia

2016 ◽  
Vol 29 (3) ◽  
pp. 313-331 ◽  
Author(s):  
Grant Richardson ◽  
Grantley Taylor ◽  
Roman Lanis
Keyword(s):  
Board Of Directors ◽  
Selection Bias ◽  
Tax Avoidance ◽  
Multivariate Regression Analysis ◽  
Corporate Tax ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Self Selection ◽  
The Board Of Directors ◽  
The Impact

Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax aggressiveness. They also test for self-selection bias in the regression model by using the two-stage Heckman procedure. Findings This paper finds that relative to there being one female board member, high (i.e. greater than one member) female presence on the board of directors reduces the likelihood of tax aggressiveness. The results are robust after controlling for self-selection bias and using several alternative measures of tax aggressiveness. Research limitations/implications This study extends the extant literature on corporate governance and tax aggressiveness. This study is subject to several caveats. First, the sample is restricted to publicly listed Australian firms. Second, this study only examines the issue of women on the board of directors and tax aggressiveness in the context of Australia. Practical implications This research is timely, as there has been increased pressure by government bodies in Australia and globally to develop policies to increase female representation on the board of directors. Originality/value This study is the first to provide empirical evidence concerning the association between the presence of women on the board of directors and tax aggressiveness.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

2015 ◽  
Vol 91 (1) ◽  
pp. 179-205 ◽  
Author(s):  
Kenneth J. Klassen ◽  
Petro Lisowsky ◽  
Devan Mescall
Keyword(s):  
Tax Compliance ◽  
Tax Planning ◽  
Internal Revenue Service ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Big 4 ◽  
Confidential Data ◽  
Tax Preparer ◽  
Tax Returns

ABSTRACT Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor, or the internal tax department—is related to the corporation's tax aggressiveness. We report three key findings: (1) firms preparing their own tax returns or hiring a non-auditor claim more aggressive tax positions than firms using their auditor as the tax preparer; (2) auditor-provided tax services are related to tax aggressiveness even after considering tax preparer identity, which supports and extends prior research using tax fees as a proxy for tax planning; and (3) Big 4 tax preparers, in particular, are linked to less tax aggressiveness when they are the auditor than when they are not the auditor. Our findings help policymakers and researchers better understand an important feature of tax compliance intermediaries; particularly, how the dual role via audits is related to observable corporate tax outcomes.

Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information

2010 ◽  
Vol 85 (5) ◽  
pp. 1693-1720 ◽  
Author(s):  
Petro Lisowsky
Keyword(s):  
Financial Statement ◽  
Tax Rates ◽  
Corporate Tax ◽  
Effective Tax Rates ◽  
Tax Havens ◽  
Tax Aggressiveness ◽  
Fin 48 ◽  
Tax Shelter ◽  
Long Run ◽  
Tax Shelters

ABSTRACT: Using confidential tax shelter and tax return data obtained from the Internal Revenue Service, this study develops and validates an expanded model for inferring the likelihood that a firm engages in a tax shelter. Results show that tax shelter likelihood is positively related to subsidiaries located in tax havens, foreign-source income, inconsistent book-tax treatment, litigation losses, use of promoters, profitability, and size, and negatively related to leverage. Supplemental tests show that total book-tax differences (BTDs) and the contingent tax liability reserve are significantly related to tax shelter usage, while discretionary permanent BTDs and long-run cash effective tax rates are not. Finally, the model is weaker, yet still significant, in the FIN 48 disclosure environment. This research provides investors and policymakers with an extended, validated measure to calculate the presence of extreme cases of corporate tax aggressiveness. Such information could also aid analysts and other tax and non-tax researchers in assessing the benefits and risks of firm behavior.

scholarly journals Effect of Corporate Tax Aggressiveness on Firm Growth in Nigeria: An Empirical Analysis

2018 ◽  
Vol Volume-2 (Issue-6) ◽  
pp. 1628-1639
Author(s):  
Ifurueze, Meshack S. ◽  
John-Akamelu, Racheal C. ◽  
Iyidiobi, Felicia C. ◽  
Keyword(s):  
Empirical Analysis ◽  
Firm Growth ◽  
Corporate Tax ◽  
Tax Aggressiveness

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK

Paradigma ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 57-68
Author(s):  
Puput Putrianika
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the effect of corporate governance (CG), corporate social responsibility (CSR), and majority ownership on corporate tax aggressiveness. The method used is descriptive with a quantitative approach. The data used in this research is secondary data obtained from www.idx.co.id and IICG. Data were analyzed using multiple regression with SPSS 22.0 software. The research sample was taken using purposive sampling method. The sample of this study used 9 companies that were included in the CGPI ranking during the years 2012-2015. The results showed that corporate governance and majority ownership had no effect on tax aggressiveness. Meanwhile, corporate social responsibility has a significant negative effect on tax aggressiveness. For further research, it is expected to use other variables that can influence tax aggressiveness and to use other proxies to measure the level of tax aggressiveness.

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