Tax Planning and Firm Value: A Review of Literature

Ofuan .J. Ilaboya, Monday .O. Izevbekhai and Friday .I. Ohiokha

Business and Management Research, 2016, vol. 5, issue 2, 81-91

Abstract: This paper articulates extant literature that is related to tax planning and firm value with a view to identifying gaps for further extensive empirical consideration. Companies are always looking for means to reduce their corporate tax liability, and this has led to some high-level corporate fraud involving tax evasion in both developed and developing countries. This paper, therefore, presents a review of extant literature on tax planning and firm value. The methodology adopted is a desktop study that is based on deductions from the literature reviewed. The paper identified gaps that require hardcore empirical investigation to reduce the inconsistencies observed in the results of the literature reviewed.

Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.sciedupress.com/journal/index.php/bmr/article/download/9774/5926 (application/pdf)
http://www.sciedupress.com/journal/index.php/bmr/article/view/9774 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jfr:bmr111:v:5:y:2016:i:2:p:81-91

Access Statistics for this article

Business and Management Research is currently edited by Simon Lee

More articles in Business and Management Research from Business and Management Research, Sciedu Press
Bibliographic data for series maintained by Simon Lee ().