Factors affecting tax avoidance behavior: Empirical research on companies listed on HOSE

Abstract

The article assesses how financial and non-financial factors affect the tax avoidance behavior of businesses. Financial factors include the business's scale, leverage, fixed assets, and profits; while non-financial variables include the independent audit of the business. The study observed a sample of manufacturing enterprises listed on HOSE and processed the data using the purposive sampling method. Using the GLS estimation method, the study found that debt size and coefficient negatively impact tax avoidance behavior, while audit opinion and remaining financial characteristics have opposite effects. However, the estimated coefficient indicates that the influence of these factors on tax avoidance behavior is insignificant.