Related party transactions, state ownership and corporate tax avoidance: evidence from Vietnam
Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2022
This study examines the association between related party transactions (RPTs) and corporate tax avoidance, and the potential moderating effect of state sed on a hand-collected sample of 3,919 firm-year observations over the 2010-2016 period, we find a positive association between RPTs and corporate tax avoidance. We also observe that firms with higher amounts of related sales and net credit have even greater levels of tax avoidance. Finally, we find some evidence that state ownership moderates the positive association between RPTs and corporate tax avoidance. Overall, this study provides some novel evidence regarding RPTs, state ownership and corporate tax avoidance, given that little is known about this association in developing countries such as Vietnam.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
- Published By: Trinh Thi My Nguyen, Pamela Kent, Grant Richardson CTA
- Published On:1 Oct 2022
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page