Ownership structure and corporate tax aggressiveness: A conceptual approach

• Main Authors: Salihu, Ibrahim Aramide, Annuar, Hairul Azlan, Sheikh Obid, Siti Normala
• Format: Conference or Workshop Item
• Language: English
• Published: 2013
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf; http://irep.iium.edu.my/32212/
• Institution: Universiti Islam Antarabangsa Malaysia

Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and...