دانلود رایگان مقاله تهاجم مالیاتی در شرکت خانوادگی و خصوصی

عنوان فارسی
تهاجم مالیاتی در شرکت خانوادگی و خصوصی
عنوان انگلیسی
Tax aggressiveness in private family firms: An agency perspective
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
11
سال انتشار
2014
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E2374
رشته های مرتبط با این مقاله
مدیریت و حسابداری
گرایش های مرتبط با این مقاله
مدیریت کسب و کار، مدیریت استراتژیک، حسابداری مالی
مجله
مجله استراتژی کسب و کار خانوادگی - Journal of Family Business Strategy
دانشگاه
دانشگاه هاسلت، بلژیک
کلمات کلیدی
تهاجم مالیات، شرکت های خانوادگی، مالکیت مدیر عامل شرکت، هيئت مدیره
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

ABSTRACT


This article investigates, from an agency perspective, whether private family firms, compared to private nonfamily firms, are more tax aggressive. Moreover, for private family firms, the effect of the extent of separation between ownership and management on tax aggressiveness is studied. Additionally, we verify whether effective board monitoring moderates this relationship. Using Finnish survey data, results show that private family firms are less tax aggressive than nonfamily firms. For the subsample of private family firms, firms with a lower CEO ownership share are more tax aggressive whereas the presence of an outside director in their board mitigates this direct effect.

نتیجه گیری

Discussion and conclusion


Contributions Corporate tax aggressiveness is a very young but active research domain. Even though this topic has received some attention in the academic literature, these studies only focus on low tax alignment countries. However, tax aggressive behaviour is also important to study in a high tax alignment country such as Finland. Contrary to low tax alignment countries, tax aggressive behaviour becomes visible in the financial statements of firms in high tax aligned countries which makes it difficult for stakeholders to value the true economic performance of the firm. Therefore, studying the determinants of tax aggressiveness in the context of high tax alignment countries is even more important. With our contribution, we wantto advance the knowledge on the determinants oftax aggressiveness by using a principal-agent setting, more specifically in the context of private family firms.


بدون دیدگاه