Quản trị công ty và tránh thuế: Tổng quan nghiên cứu
Nội dung chính của bài viết
Tóm tắt
Với quan điểm tiếp cận hướng đến lợi ích chung của các bên liên quan, bài viết này tổng lược các nghiên cứu về tác động của quản trị công ty đến tránh thuế tại thị trường quốc tế cũng như các nghiên cứu tại thị trường mới nổi. Kết quả tổng lược đã giúp tác giả nhận thấy rằng, các đặc điểm khác nhau của quản trị công ty như mức độ và biện pháp khuyến khích quản lý, đặc điểm hội đồng quản trị, cơ cấu sở hữu, chất lượng kiểm toán, áp lực về thị trường vốn và áp lực của các bên liên quan có ảnh hưởng mạnh mẽ đến tránh thuế tại các doanh nghiệp. Đồng thời, bài viết cũng tổng kết được thông qua rất nhiều nghiên cứu rằng cơ chế quản trị công ty cũng là một yếu tố tiềm năng làm gia tăng hành vi tránh thuế, giúp doanh nghiệp sinh lời nhiều hơn. Hơn nữa, cơ chế quản trị công ty cũng có thể giúp doanh nghiệp kiểm soát tốt tránh thuế ở mức mà rủi ro xảy ra nhỏ hơn lợi ích mang lại. Cuối cùng, nghiên cứu này đề xuất hướng nghiên cứu trong tương lai cho Việt Nam.
Chi tiết bài viết
Từ khóa
Quản trị công ty, Tránh thuế
Tài liệu tham khảo
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Brooks, C., Godfrey, C., Hillenbrand, C., & Money, K. (2016). Do investors care about taxes? Journal of Corporate Finance, 38(C), 218–248. https://doi.org/10.1016/j.jcorpfin.2016.01.013
Chan, K. H.; Mo, P. L. L.; Zhou, A. Y.; & Cahan, S. (2013). Government ownership, corporate governance, and tax aggressiveness: evidence from China. Accounting & Finance, 53(4), 1029–1051. https://doi.org/10.1111/acfi.12043
Chen, S.; Chen, X,; Cheng, Q.; & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. doi:10.1016/j.jfineco.2009.02.003.
Chen, S.; Huang, Y.; Li, N.; & Shevlin, T. (2019). How does quasi-indexer ownership affect corporate tax planning? Journal of Accounting and Economics, 67(2-3), 278–296. https://doi.org/10.1016/j.jacceco.2018.01.001
Chi, S.; Huang, S. X.; & Sanchez, J. M. (2017). CEO Inside Debt Incentives and Corporate Tax Sheltering. Journal of Accounting Research, 55(4), 837–876. https://doi.org/10.1111/1475-679X.12169
Chyz, J. A.; Leung, W. S.; Li, O. Z.; & Rui, O. M. (2013). Labor unions and tax aggressiveness. Journal of Financial Economics, 108(3), 675–698. https://doi.org/10.1016/j.jfineco.2013.01.012
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
Desai, M., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. http://dx.doi.org/10.1016/j.jfineco.2005.02.002
Donohoe, M. P.; Knechel, R. W. (2014). Does Corporate Tax Aggressiveness Influence Audit Pricing? Contemporary Accounting Research, 31(1), 284–308. https://doi.org/10.1111/1911-3846.12027
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long‐Run Corporate Tax Avoidance. The Accounting Review, 83 (1): 61–82. https://doi.org/10.2308/accr.2008.83.1.61.
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in corporate effective tax rates over the past twenty-five years. Journal of Financial Economics, 124(3), 441–463. http://dx.doi.org/10.1016/j.jfineco.2017.04.001
Dyreng, S. D.; Hanlon, M.; & Maydew, E. L. (2010). The Effects of Executives on Corporate Tax Avoidance. The Accounting Review, 85(4), 1163–1189. http://dx.doi.org/10.2308/accr.2010.85.4.1163
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.2307/258191
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288–307. http://dx.doi.org/10.1086/260866
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325. http://dx.doi.org/10.1086/467037
Franca, C. J. de, Moraes, A. M. L. de M. de, & Martinez, A. L. (2015). Tributacao Implicita e Clientelas, Arbitragem, Restricoes e Friccoes. Revista de Administração e Contabilidade da FAT, 7(1), 5-18.
Francis, B. B., Hasan, I., Wu, Q., & Yan, M. (2014). Are female CFOs less tax aggressive? Evidence from tax aggressiveness. The Journal of the American Taxation Association, 36(2), 171–202. http://dx.doi.org/10.2308/atax-50819
Gaaya, S., Lakhal, N. & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731-744. https://doi.org/10.1108/MAJ-02-2017-1530
Gaertner, F. (2014). CEO After-Tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research, 31(4), 1077–1102. https://doi.org/10.1111/1911-3846.12058
Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2014). Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review, 89(3), 991–1023. http://dx.doi.org/10.2308/accr-50678
Gupta, S., & Newberry, K. (1997). Determinants in the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16(1), 1–34. http://dx.doi.org/10.1016/S0278-4254(96)00055-5
Halioui, K., Neifar, S., & Abdelaziz, F. B. (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ100. Review of Accounting and Finance, 15(4), 445–462. http://dx.doi.org/10.1108/RAF-01-2015-0018
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127–178. http://dx.doi.org/10.1016/j.jacceco.2010.09.002
Hanlon, M., & Slemrod, J. (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93(1-2), 126–141. http://dx.doi.org/10.1016/j.jpubeco.2008.09.004
Hasan, A., Anwar, W., Zahir-Ul-Hassan, M. K., & Ahmed, A. (2024). Corporate governance and tax avoidance: evidence from an emerging market. Applied Economics, 56(22), 2688-2704. https://doi.org/10.1080/00036846.2023.2198195
Hogan, B. and Noga, T. (2015). Auditor-provided tax services and long-term tax avoidance. Review of Accounting and Finance, 14(3), 285-305. https://doi.org/10.1108/RAF-10-2013-0116
Hsu, P.-H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance and Accounting, 45(9-10), 1293–1321. http://dx.doi.org/10.1111/jbfa.12352
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