Corporate Tax Avoidance: Evidence from Vietnamese Firms

Ha Kieu Oanh and Christopher Gan
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Ha Kieu Oanh: School of Banking and Finance, National Economic University, Hanoi, Vietnam2Faculty of Agibusiness and Commerce, Lincoln University, Canterbury, New Zealand
Christopher Gan: Faculty of Agibusiness and Commerce, Lincoln University, Canterbury, New Zealand

Review of Pacific Basin Financial Markets and Policies (RPBFMP), 2022, vol. 25, issue 01, 1-26

Abstract: This paper examines the effect of corporate tax avoidance on firm value using a sample of Vietnamese nonfinancial listed firms for the period 2007 to 2018. Using fixed effect, ordinary least square and system generalized method of moment estimation, the results show a positive and statistically significant relationship between corporate tax avoidance and firm value. Our result demonstrates the bright side of corporate tax avoidance at the firm level. Further analysis shows that the positive effect of corporate tax avoidance on firm value can be intensified by the effectiveness of the board of directors in monitoring management.

Keywords: Vietnam; corporate tax avoidance; agency theory; board of directors; firm value (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1142/S0219091522500023

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