TAX AVOIDANCE OF LISTED COMPANIES: SOME EARLY EVIDENCE
Keywords:
Tax avoidance; measuring tax avoidance; effective tax rate; statutory tax rate.
Abstract
This study analyses the tax avoidance among 228 companies on the Ho Chi Minh City Stock Exchange from 2017 to 2022. Using various tax avoidance measures to capture different facets of tax avoidance and offer more comparative evidence, the findings indicate a general tendency toward tax avoidance, with industry variations. No significant difference was found between companies paying higher corporate income tax (CIT) and the control group. The results highlight the need for effective tax management policies.
