Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms?

• Main Authors: Ang, Christine E., Chan, Shawn Luther S., Sow, Sean Ellison G., Yap, Siegwald K.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Tax evasion—Philippines; Corporations—Taxation—Philippines; Corporate governance—Philippines; Accounting; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/48
• Institution: De La Salle University

Corporate taxes represent costs that are proportional to an entity’s profit, which could substantially impact a firm’s financial bottom line. To improve profitability, many firms have turned to engaging in tax avoidance activities. However, there is growing evidence from recent literature that inves...