An empirical study on the effect of tax aggressiveness on financial performance and firm value with moderating role of corporate governance: Evidence from the Philippines

• Main Authors: Aggabao, Jose Gabriel Delgado, Lectura, Jean Shairah Pia Horario, Tan, Wesley Charles Sy Sam
• Format: text
• Language: English
• Published: Animo Repository 2022
• Subjects: Corporations—Taxation—Philippines; Taxation—Philippines; Accounting; Business Administration, Management, and Operations; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/14; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1069&context=etdb_acc
• Institution: De La Salle University

The prevalence of tax aggressiveness necessitates a thorough understanding of the phenomenon. However, much of the literature is focused on its determinants and on the government. Accordingly, this paper focuses on its consequences and on the taxpayers, particularly corporations. Using a multi-theor...