Tax Avoidance, Uncertainty, and Firm Risk

2019 ◽  
Author(s):  
Michelle Hutchens ◽  
Sonja O. Rego ◽  
Brian Williams
Keyword(s):  
Tax Avoidance ◽  
Firm Risk

scholarly journals Tax avoidance and firm risk: evidence from China

2021 ◽  
Author(s):  
Yuqiang Cao ◽  
Zhuoan Feng ◽  
Meiting Lu ◽  
Yaowen Shan
Keyword(s):  
Tax Avoidance ◽  
Firm Risk

The Effect of Tax Avoidance on Firm Risk

2019 ◽  
Vol 26 (2) ◽  
pp. 55-78
Author(s):  
Jung Youp Lee ◽  
Keyword(s):  
Tax Avoidance ◽  
Firm Risk

Is Tax Avoidance Related to Firm Risk?

2016 ◽  
Vol 92 (1) ◽  
pp. 115-136 ◽  
Author(s):  
David A. Guenther ◽  
Steven R. Matsunaga ◽  
Brian M. Williams
Keyword(s):  
Tax Avoidance ◽  
Tax Rates ◽  
Firm Risk ◽  
Corporate Tax ◽  
Stock Volatility ◽  
Tax Rate ◽  
Avoidance Strategies ◽  
Jel Classifications

ABSTRACT We test whether tax avoidance strategies are associated with greater firm risk. We find that low tax rates tend to be more persistent than high tax rates and that measures of tax avoidance commonly used in the literature are generally not associated with either future tax rate volatility or future overall firm risk. Our evidence suggests that, on average, corporate tax avoidance is accomplished using strategies that are persistent and do not increase firm risk. We also find that the volatility of cash tax rates is associated with future stock volatility, suggesting that tax rate volatility and overall firm risk are related. JEL Classifications: M41.

scholarly journals Gender Diversity Effect on Tax Avoidance and Firm Risk

2022 ◽  
Vol 27 ◽  
pp. 463-480
Author(s):  
Diamonalisa Sofianty ◽  
Etty Murwaningsari ◽  
Susi Dwi Mulyani
Keyword(s):  
Tax Evasion ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Industrial Sectors ◽  
Negative Effect ◽  
Asean Countries

The purpose of this study was to examine the effect of gender diversity on firm risk with tax avoidance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used SPSS version 20.0 to process the data. The sample of this research is 51 manufacturing companies listed on the IDX using multiple regression panel data. This study uses financial statement data for the 2015 – 2019 period. The findings of this study are (1) there is a negative effect of gender diversity on tax avoidance; (2) there is a negative effect of gender diversity on firm risk; (3) there is a positive effect of tax avoidance on firm risk; (4) Gender diversity has an influence on firm risk through tax avoidance. The limitations of this study are as follows: the research sample is only in manufacturing companies listed on the Indonesia Stock Exchange with a limited number of samples because during the observation period there are companies that are losing, suspending, and delisting. Therefore, this research suggests that (1) Further research can expand the scope of the research sample or compare it with companies in other industrial sectors. (2) Further research can increase the number of other variables, such as Corporate Social Responsibility by using the Blau-Index measurement (1975) so that the measurement can be more detail and constructive. (3) Further research can use other samples in Asean countries by comparing the success rate of anti-corruption disclosure in ASEAN countries. The practical implications include the following: (1) the role of gender diversity in the company is very necessary for implementing Good Corporate Governance (GCG) thus a healthy company will be created so that the company's risk does not occur in the future. (2) the role of the government is needed in making policies so that companies do not do tax evasion. The originality of the research includes this study, which is the first to analyze gender diversity on firm risk through tax avoidance.

Tax avoidance and firm risk in China: a pitch

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yuqiang Cao ◽  
Zhuoan Feng ◽  
Meiting Lu ◽  
Yaowen Shan
Keyword(s):  
Design Methodology ◽  
Tax Avoidance ◽  
Critical Discussion ◽  
Early Career ◽  
Firm Risk ◽  
Content Type ◽  
Early Career Researchers ◽  
Critical Commentary ◽  
Personal Reflections ◽  
Key Aspects

Purpose This paper aims to provide a critical discussion of the application of the research pitching template developed by Professor Robert Faff to a research topic of tax avoidance and firm risk. This letter provides a brief commentary on using the pitching template and discusses personal reflections on the pitching process. Design/methodology/approach This pitching research letter applies Faff’s pitching template and provides a critical commentary of the pitching process. Findings The team found that Faff’s pitching template is a valuable tool for conceiving research ideas. It helped the authors to identify, develop and articulate key aspects of the project. Further, they believe that completing the template was a beneficial and rewarding exercise, especially for early-career researchers. Originality/value This pitching research letter is tied to the team’s research idea that was pitched at the 2020 AFAANZ “Shark Tank” event. It provides original commentary on the use of Faff’s pitching template. It is not meant to retrofit published papers.

PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

2017 ◽  
Vol 18 (3) ◽  
Author(s):  
Ngadiman Ngadiman ◽  
Christiany Puspitasari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Firm Risk

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

THE IMPACT OF UKRAINE'S EXCISE DUTY POLICY ON THE TRANSFORMATION PROCESSES OF THE TOBACCO MARKET

2020 ◽  
Vol 2020 (10) ◽  
pp. 19-33
Author(s):  
Nadiia NOVYTSKA ◽  
◽  
Inna KHLIEBNIKOVA ◽  
Keyword(s):  
Structural Changes ◽  
Tax Avoidance ◽  
Transformation Process ◽  
State Regulation ◽  
Tobacco Products ◽  
Excise Duty ◽  
Increasing Demand ◽  
High Level ◽  
The Impact ◽  
Transformation Processes

The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market’s transformation process. Their presence leads to an increase in illicit turnover of tobacco products, which accounts for 6.37% of the market, and the gradual replacement of cigarettes with alternative products, which account for 12.95%. The presence on the market of products that are not taxed or taxed at lower rates is one of the reasons for the reduction of excise duty revenues. According to the results of 2019, the planned indicators of revenues were not met by 23.5%. Other reasons for non-fulfillment of excise duty revenues include: declining dynamics of the tobacco products market; reduction in the number of smokers; reorientation of «cheap whites» cigarette flows from Ukraine to neighboring countries; tax avoidance. Prospects for further research are identified, namely the need to develop measures for state regulation and optimization of excise duty taxation of tobacco products and their alternatives, taking into account the risks to public health and increasing demand of illegal products.

Legal Considerations of Tax Evasion and Tax Avoidance

2004 ◽  
Vol 26 (1) ◽  
pp. 41-85 ◽  
Author(s):  
Dániel Deák
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance
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