Ownership structure and corporate tax aggressiveness: A conceptual approach
Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
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2013
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf |
| _version_ | 1825647496620146688 |
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| author | Salihu, Ibrahim Aramide Annuar, Hairul Azlan Sheikh Obid, Siti Normala |
| author_facet | Salihu, Ibrahim Aramide Annuar, Hairul Azlan Sheikh Obid, Siti Normala |
| author_sort | Salihu, Ibrahim Aramide |
| collection | IIUM |
| description | Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market.
Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and costs of corporate tax aggressiveness to develop a framework of the likely forms of ownership that could be related more to tax aggressive planning.
Findings – Three forms of corporate ownership are proposed as potential determinants of corporate tax aggressiveness given the costs/benefits consideration of the aggressive activities and the findings from related studies. These are family, government and foreign ownerships.
Research limitations/implications – While the present study is conceptual in nature, the developed framework could provide a basis for further empirical enquiries.
Practical implication - The findings from the further empirical investigations will be a useful guide to the selection of corporate tax audit cases for effective and efficient tax administration.
Originality/value – The study is among the very few studies on corporate tax aggressiveness, especially from emerging economies. The developed framework is also unique given the nature of the corporate ownership obtainable in the context of the study.
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| first_indexed | 2024-03-05T23:18:27Z |
| format | Proceeding Paper |
| id | oai:generic.eprints.org:32212 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T23:18:27Z |
| publishDate | 2013 |
| record_format | dspace |
| spelling | oai:generic.eprints.org:322122013-10-10T04:32:19Z http://irep.iium.edu.my/32212/ Ownership structure and corporate tax aggressiveness: A conceptual approach Salihu, Ibrahim Aramide Annuar, Hairul Azlan Sheikh Obid, Siti Normala HF5601 Accounting. Bookkeeping Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and costs of corporate tax aggressiveness to develop a framework of the likely forms of ownership that could be related more to tax aggressive planning. Findings – Three forms of corporate ownership are proposed as potential determinants of corporate tax aggressiveness given the costs/benefits consideration of the aggressive activities and the findings from related studies. These are family, government and foreign ownerships. Research limitations/implications – While the present study is conceptual in nature, the developed framework could provide a basis for further empirical enquiries. Practical implication - The findings from the further empirical investigations will be a useful guide to the selection of corporate tax audit cases for effective and efficient tax administration. Originality/value – The study is among the very few studies on corporate tax aggressiveness, especially from emerging economies. The developed framework is also unique given the nature of the corporate ownership obtainable in the context of the study. 2013-04-23 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf Salihu, Ibrahim Aramide and Annuar, Hairul Azlan and Sheikh Obid, Siti Normala (2013) Ownership structure and corporate tax aggressiveness: A conceptual approach. In: International Accounting Business Conference (IABC 2013), 23-24 Apr 2013, Persada Johor International Convention Center, Johor. |
| spellingShingle | HF5601 Accounting. Bookkeeping Salihu, Ibrahim Aramide Annuar, Hairul Azlan Sheikh Obid, Siti Normala Ownership structure and corporate tax aggressiveness: A conceptual approach |
| title | Ownership structure and corporate tax aggressiveness: A conceptual approach |
| title_full | Ownership structure and corporate tax aggressiveness: A conceptual approach |
| title_fullStr | Ownership structure and corporate tax aggressiveness: A conceptual approach |
| title_full_unstemmed | Ownership structure and corporate tax aggressiveness: A conceptual approach |
| title_short | Ownership structure and corporate tax aggressiveness: A conceptual approach |
| title_sort | ownership structure and corporate tax aggressiveness a conceptual approach |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf |
| work_keys_str_mv | AT salihuibrahimaramide ownershipstructureandcorporatetaxaggressivenessaconceptualapproach AT annuarhairulazlan ownershipstructureandcorporatetaxaggressivenessaconceptualapproach AT sheikhobidsitinormala ownershipstructureandcorporatetaxaggressivenessaconceptualapproach |