The relationship between state ownership and tax avoidance of corporates in VietnamABSTRACT

This paper examines the relationship between tax avoidance and state-ownership of corporates in Vietnam to find out whether state-ownership influences the tax avoidance behavior of Vietnamese firms. Using panel data regression method for analyzing data collected from 462 corpor...

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Bibliographic Details
Main Author: Phan Gia Quyền
Format: Article
Language:Vietnamese
Published: TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH 2020-08-01
Series:Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
Subjects:
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/671