Unmasking shelters: Measuring the tax shelter likelihood of publicly-listed companies in the Philippines

Unmasking shelters: Measuring the tax shelter likelihood of publicly-listed companies in the Philippines

We gathered financial statement information on 178 publicly-listed companies in the Philippines to determine their tax shelter likelihood. Furthermore, we investigated which specific types of tax shelter activities are presumably being utilized by which industries. This study was instigated to bring...

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Bibliographic Details
Main Authors: Lindo, Mary Elyssa Jo L., Ng, Crystel Janinne C., Pacamalan, Setiel Joyce A., Saavedra, Alesandro Rey A.
Format: text
Language:English
Published: Animo Repository 2016
Subjects:
Business enterprises > Taxation > Philippines
Tax shelters > Philippines
Accounting
Online Access:https://animorepository.dlsu.edu.ph/etd_bachelors/6466
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Institution: De La Salle University
Language: English

Internet

https://animorepository.dlsu.edu.ph/etd_bachelors/6466

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