Related party transactions and tax avoidance: does government ownership play a role?

避税 公司治理 业务 政府(语言学) 控制(管理) 会计 审查 独创性 公共经济学 经济 产业组织 货币经济学 增值税 财务 政治学 语言学 哲学 创造力 管理 法学
作者
Badingatus Solikhah,Ching‐Lung Chen,Pei‐Yu Weng,Mamdouh Abdulaziz Saleh Al‐Faryan
出处
期刊:Corporate Governance [Emerald Publishing Limited]
标识
DOI:10.1108/cg-01-2024-0003
摘要

Purpose This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies. Design/methodology/approach The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results. Findings The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance. Practical implications This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity. Originality/value Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.
最长约 10秒,即可获得该文献文件

科研通智能强力驱动
Strongly Powered by AbleSci AI
更新
PDF的下载单位、IP信息已删除 (2025-6-4)

科研通是完全免费的文献互助平台,具备全网最快的应助速度,最高的求助完成率。 对每一个文献求助,科研通都将尽心尽力,给求助人一个满意的交代。
实时播报
1秒前
李健应助寡核苷酸小白采纳,获得10
1秒前
慕青应助shinn采纳,获得10
2秒前
LuckyJ_Jia发布了新的文献求助10
2秒前
2秒前
Ashley完成签到,获得积分10
2秒前
YifanWang应助wss123456采纳,获得20
3秒前
YifanWang应助wss123456采纳,获得20
3秒前
七堇发布了新的文献求助10
3秒前
5秒前
6秒前
刘子发布了新的文献求助10
6秒前
含蓄的金鱼完成签到,获得积分10
6秒前
所所应助直率谷蕊采纳,获得10
6秒前
怡然小夏完成签到,获得积分10
9秒前
9秒前
完美世界应助七堇采纳,获得10
10秒前
10秒前
琪凯定理发布了新的文献求助10
11秒前
12秒前
13秒前
酋长家大母鹅完成签到,获得积分10
15秒前
15秒前
ding应助vialavilda采纳,获得10
16秒前
源老头完成签到,获得积分10
16秒前
Xwu发布了新的文献求助10
17秒前
18秒前
万能图书馆应助BL采纳,获得10
18秒前
隐形曼青应助激昂的亦瑶采纳,获得10
18秒前
18秒前
琪凯定理完成签到,获得积分10
19秒前
请叫我朱杰完成签到,获得积分10
19秒前
shinn发布了新的文献求助10
20秒前
magicjerry发布了新的文献求助10
22秒前
22秒前
隐形曼青应助请叫我朱杰采纳,获得10
22秒前
大模型应助刘子采纳,获得10
23秒前
百合子发布了新的文献求助10
23秒前
23秒前
在水一方应助哈哈哈哈怪采纳,获得10
24秒前
高分求助中
Picture Books with Same-sex Parented Families: Unintentional Censorship 700
ACSM’s Guidelines for Exercise Testing and Prescription, 12th edition 500
Nucleophilic substitution in azasydnone-modified dinitroanisoles 500
不知道标题是什么 500
Indomethacinのヒトにおける経皮吸収 400
Phylogenetic study of the order Polydesmida (Myriapoda: Diplopoda) 370
Effective Learning and Mental Wellbeing 300
热门求助领域 (近24小时)
化学 材料科学 医学 生物 工程类 有机化学 生物化学 物理 内科学 纳米技术 计算机科学 化学工程 复合材料 遗传学 基因 物理化学 催化作用 冶金 细胞生物学 免疫学
热门帖子
关注 科研通微信公众号,转发送积分 3975339
求助须知:如何正确求助?哪些是违规求助? 3519670
关于积分的说明 11199199
捐赠科研通 3256002
什么是DOI,文献DOI怎么找? 1798043
邀请新用户注册赠送积分活动 877386
科研通“疑难数据库(出版商)”最低求助积分说明 806305