Impact of business strategies on tax avoidance of publicly listed companies (PLCs) in the Philippines: The moderating role of corporate governance

• Main Authors: Chua, Tyron Jasper Li, Cortez, Margarita Christalyn Maulion, Uy, Hans Mackenzie Dy
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Tax planning—Philippines; Corporate governance—Philippines; Business Administration, Management, and Operations; Taxation
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/68; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1127/viewcontent/Impact_of_business_strategies_on_tax_avoidance_of_publicly_listed.pdf
• Institution: De La Salle University

This study employed panel data regression analysis to determine the moderating effect of corporate governance on the relationship between business strategy and tax avoidance of Philippine PLCs from 2010 to 2019. Although tax avoidance is legal, it poses a risk to the government’s mandate to collect...