Defying the Tone at the Top: An Analysis on the Effects of Board Characteristics on the Level of Tax Avoidance Across Philippine Publicly Listed Firms

• Main Authors: Ledesma, John Ryan G., Herrera, Chester T., Li, Sharlene Camille A., Unite, Angelo A., Shi, Ailyn A., Sullivan, Michael J.
• Format: text
• Published: Animo Repository 2018
• Subjects: Corporate governance; Board of directors; Corporate tax avoidance; Philippine publicly listed firms; Taxation; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/res_aki/27; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1035&context=res_aki
• Institution: De La Salle University

Over the years, the growing culture of tax avoidance among multinational companies around the world has shed light on the importance of improving corporate governance mechanisms. In the Philippines, poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. Th...