政治关系类型与企业避税:来自马来西亚的证据

IF 0.5 Q4 ECONOMICS

Malaysian Journal of Economic Studies Pub Date : 2022-12-26 DOI:10.22452/mjes.vol59no2.2

C. Tee, Teng Tenk Teoh, C. Hooy

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引用次数: 0

摘要

这项研究考察了不同类型的政治关联公司（PCF）是否与公司避税有关。此外，它还调查了这种关联是否受到首席执行官持股和机构所有权的调节。使用2002年至2018年马来西亚上市公司的数据集，我们的研究结果表明，PCF与较高的企业避税行为有关，这在很大程度上是由较老的PCF和政府关联公司（GLC）推动的。进一步的分析表明，在CEO持股和机构所有权较高的公司中，较老的PCF和GLC与较高的公司避税之间的关联更强。

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Political Connection Types and Corporate Tax Avoidance: Evidence from Malaysia

This study examines whether dissimilar types of politically connected firms (PCFs) are related to corporate tax avoidance. Additionally, it investigates whether this association is moderated by chief executive officer (CEO) shareholding and institutional ownership. Using the dataset of Malaysian public listed companies from 2002 till 2018, our findings suggest that PCFs are associated with higher corporate tax avoidance which is largely driven by older PCFs and government-linked companies (GLCs). Further analyses reveal that the association between older PCFs and GLCs and higher corporate tax avoidance is stronger in firms with higher CEO shareholding and institutional ownership.

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来源期刊

Malaysian Journal of Economic Studies ECONOMICS-

CiteScore

1.30

自引率

25.00%

发文量

期刊介绍： The primary purpose of the journal is to promote publications of original research related to the Malaysian economy. It is also designed to serve as an outlet for studies on the South-east Asian countries and the Asian region. The journal also considers high-quality works related to other regions that provide relevant policy lessons to Malaysia. The journal is receptive to papers in all areas of economics. We encourage specifically contributions on all range of economic topics of an applied or policy nature. At the same time, submissions of methodological or theoretical studies with results that are of practical use are welcome. Works that are interdisciplinary will be considered provided that they contain substantial economic contents.