The Relationship between Manager-Controlled Companies, Firm Size and Tax Evasion- A Case Study of Thailand

• Main Authors: Yuan-chi Li, 李元麒
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/19770590860584804847

碩士 === 國立臺灣科技大學 === 企業管理系 === 99 === There are a variety ways for administrators to manage the company. However, different administrators-controlled companies, that they all have different business ideas, methods to operate their company. Modernization of the company's separation of ownership and management allows managers to face a variety of operating conditions for the principal, outer change in the environment will also affect companies of different sizes have different operating difficulties. Therefore, the implementation of decision-making process may contain illegal activities such as tax evasion that practitioners should pay more attention to these issues. This study attempts to investigate the relationship between manager-controlled companies and tax evasion. This study also explores the moderating role of the company is a listed company on the above relationship. Furthermore, this study investigates the relationship between firm size and tax evasion, and explores the moderating role of the predictability of law and regulatory on the above relationship. Results from a Thailand sample of 422 of WBES indicate that (1) Firm size is negatively related to tax evasion; (2) The negatively relationship between firm size and tax evasion is moderated by the predictability of law and regulatory.