Institutions and corporate tax evasion: A review of the literature and a methodological exploration
We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that d...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2024
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/2029 https://ink.library.smu.edu.sg/context/soa_research/article/3056/viewcontent/Institutions_and_Corporate_Tax_Evasion___KLLL.pdf |
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| Institution: | Singapore Management University |
| Language: | English |
| Summary: | We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and providing preliminary evidence on how employing an institutional hierarchy approach can address the interdependencies between commonly used institutional factors. |
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