Related party transactions, state ownership and corporate tax avoidance evidence from Vietnam Trinh Thi My Nguyen, Pamela Kent and Grant Richardson
By: Nguyen, Trinh Thi My
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Contributor(s): Kent, Pamela | Richardson, Grant.
Material type: 
ArticleSubject(s): SOCIEDADES | IMPUESTOS | ELUSION FISCAL | TRANSACCIONES EXTERIORES | VIETNAM
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 37, n. 3, 2022, p. 327-356Summary: 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.
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Resumen.
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.
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