The influence of managerial equity incentives and corporate governance on tax avoidance of publicly-listed companies in the Philippines subject to regular corporate income tax

• Main Authors: Dalumpines, Angelika F., Portugal, Pinky Mae., Tagapan, Gebran T., Tan, Danielle Brianna G.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Tax incentives > Philippines; Tax evasion > Philippines; Corporate governance > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/9207
• Institution: De La Salle University

Empirical evidence supports the argument that shareholders value tax avoidance. In the Philippines, where tax rates are high, incentives are created by the board of directors in the pursuit of such. Since inconsistent results regarding tax avoidance and corporate governance and managerial incentives...