Corporate ownership, governance and tax avoidance: an interactive effects

• Main Authors: Annuar, Hairul Azlan, Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala
• Format: Article
• Language: English
• Published: Elsevier 2014
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/40772/1/Corporate_Ownership_governance_and_tax_avoidance_-_Procedia.pdf; http://irep.iium.edu.my/40772/; http://www.journals.elsevier.com/procedia-social-and-behavioral-sciences/
• Institution: Universiti Islam Antarabangsa Malaysia

Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investigations into the relationship between corporate ownership structure...