Effect of company size and existence of the tax advisor or tax department on the company's effective income tax rate
Tax laws are implemented by the Bureau of Internal Revenue (BIR). However, companies try all possible ways to minimize tax. The research aims to find the effect of company size and the existence of tax advisor or tax department on the effective income tax rates, both current and total. The establish...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Animo Repository
2010
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| Subjects: | |
| Online Access: | https://animorepository.dlsu.edu.ph/etd_bachelors/14008 |
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| Institution: | De La Salle University |
| Language: | English |
| Summary: | Tax laws are implemented by the Bureau of Internal Revenue (BIR). However, companies try all possible ways to minimize tax. The research aims to find the effect of company size and the existence of tax advisor or tax department on the effective income tax rates, both current and total. The established relationships were based on the companies selected from the population of all publicly-listed companies. Correlation analysis was used to determine whether there is a significant relationship or no relationship existed between the variables. This study showed that the Mining and Oil company assets and tax department of the Property sector established a significant relationship while the other sectors did not have any significant relationship. |
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