| 000 | 01683nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c146669 _d146669 |
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| 003 | ES-MaIEF | ||
| 005 | 20221107183301.0 | ||
| 007 | ta | ||
| 008 | 221107t2022 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_970153 _aNguyen, Trinh Thi My |
|
| 245 | 0 |
_aRelated party transactions, state ownership and corporate tax avoidance _bevidence from Vietnam _c Trinh Thi My Nguyen, Pamela Kent and Grant Richardson |
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| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 |
_aSOCIEDADES _948454 |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aELUSION FISCAL _943410 |
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| 650 | 4 |
_954325 _aTRANSACCIONES EXTERIORES |
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| 650 | 4 |
_948684 _aVIETNAM |
|
| 700 | 1 |
_970154 _aKent, Pamela |
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| 700 |
_925035 _aRichardson, Grant |
||
| 773 | 0 |
_9168249 _oOP 1867/2022/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 37, n. 3, 2022, p. 327-356 |
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| 942 | _cART | ||