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

Abstract

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 corporates listed on Vietnam Stock exchanges over the period 2009 –2015, the study shows that the extent of state-ownership has a negative relationship with the degree of tax avoidance behavior. In other words, the higher level of state-ownership enterprises are, the less taxes they avoid. This empirical result is robust by using state-ownership as a dummy variable. In addition, factors such as size, profit, tangible assets and leverage have a positive relationship with the degree of tax avoidance.

Keywords

• doanh nghiệp
• né tránh thu
• sở hữu nhà nước