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:	KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
Format:	text
Language:	English
Published:	Institutional Knowledge at Singapore Management University 2024
Subjects:	Perceived tax evasion Tax avoidance Institutional economics Institutional hierarchy Accounting practices Accounting Corporate Finance
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

id	sg-smu-ink.soa_research-3056
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spelling	sg-smu-ink.soa_research-30562024-04-01T04:24:25Z Institutions and corporate tax evasion: A review of the literature and a methodological exploration KANAGARETNAM, Kiridaran LEE, Jimmy LIM, Chee Yeow LOBO, Gerald J. 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. 2024-03-01T08:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/2029 info:doi/10.2308/JIAR-2021-082 https://ink.library.smu.edu.sg/context/soa_research/article/3056/viewcontent/Institutions_and_Corporate_Tax_Evasion___KLLL.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Perceived tax evasion Tax avoidance Institutional economics Institutional hierarchy Accounting practices Accounting Corporate Finance
institution	Singapore Management University
building	SMU Libraries
continent	Asia
country	Singapore Singapore
content_provider	SMU Libraries
collection	InK@SMU
language	English
topic	Perceived tax evasion Tax avoidance Institutional economics Institutional hierarchy Accounting practices Accounting Corporate Finance
spellingShingle	Perceived tax evasion Tax avoidance Institutional economics Institutional hierarchy Accounting practices Accounting Corporate Finance KANAGARETNAM, Kiridaran LEE, Jimmy LIM, Chee Yeow LOBO, Gerald J. Institutions and corporate tax evasion: A review of the literature and a methodological exploration
description	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.
format	text
author	KANAGARETNAM, Kiridaran LEE, Jimmy LIM, Chee Yeow LOBO, Gerald J.
author_facet	KANAGARETNAM, Kiridaran LEE, Jimmy LIM, Chee Yeow LOBO, Gerald J.
author_sort	KANAGARETNAM, Kiridaran
title	Institutions and corporate tax evasion: A review of the literature and a methodological exploration
title_short	Institutions and corporate tax evasion: A review of the literature and a methodological exploration
title_full	Institutions and corporate tax evasion: A review of the literature and a methodological exploration
title_fullStr	Institutions and corporate tax evasion: A review of the literature and a methodological exploration
title_full_unstemmed	Institutions and corporate tax evasion: A review of the literature and a methodological exploration
title_sort	institutions and corporate tax evasion: a review of the literature and a methodological exploration
publisher	Institutional Knowledge at Singapore Management University
publishDate	2024
url	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
_version_	1795302177036566528

Institutions and corporate tax evasion: A review of the literature and a methodological exploration

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