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Edosa Aronmwan and Chinwuba Okafor
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Chinwuba Okafor: University of Benin, Postal: Department of Accounting, Nigeria

International Journal of Accounting and Finance (IJAF), 2019, vol. 08, issue 2, 21-42

Abstract: This study examines the various measures of corporate tax avoidance that have been used in extant literature. The objective of the study is to provide a guide to researchers with the choice of how to measure corporate tax avoidance. The reason for this is that different measures capture different aspects of corporate tax avoidance, and a wrong choice of a measure leads to faulty conclusion and generalization. The study utilizes a survey research design and finds thatthe various measures indeed capture different aspects of tax avoidance as such; none actually captures corporate tax avoidance in its entirety. In addition, some of the measures are better suited for specific research focus. Thus, the choice of the measure to use should be determined by the research purpose as well as the availability of data.

Keywords: Book- tax difference; Corporate tax avoidance; Effective tax rate; Henry and sansing Measure; Tax shelter score; Unrecognised tax benefit (search for similar items in EconPapers)
Date: 2019
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International Journal of Accounting and Finance (IJAF) is currently edited by Ijoema Anasa and Ochuko Jeff Odesa

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