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

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:
doanh nghiệp
né tránh thu
sở hữu nhà nước
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/671

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