Does corporate tax avoidace explain cash holdings? The case of Vietnam

Recent tax evasion research has considered tax avoidance as an act of minimizing the amount of taxes to be paid through appropriate methods. This research aims to investigate the impact of corporate tax avoidance on the corporate cash holdings of the firms listed at Vietnam’s stock market. The sampl...

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Tác giả chính:	Nguyen Vinh Khuong
Đồng tác giả:	Nguyen Tran Thai Ha
Định dạng:	Journal Article
Ngôn ngữ:	English
Thông tin xuất bản:	Directory of Open Access Journals (DOAJ) 2019
Chủ đề:	Corporate tax avoidance Corporate cash holdings Corporate eﬀective tax rates Book-tax difference Vietnam
Truy cập trực tuyến:	http://digital.lib.ueh.edu.vn/handle/UEH/59644 https://doi.org/10.14254/2071-789X.2019/12-2/5
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spelling	oai:localhost:UEH-596442021-08-20T10:35:05Z Does corporate tax avoidace explain cash holdings? The case of Vietnam Nguyen Vinh Khuong Nguyen Tran Thai Ha Mai Thi Hoang Minh Phung Anh Thu Corporate tax avoidance Corporate cash holdings Corporate eﬀective tax rates Book-tax difference Vietnam Recent tax evasion research has considered tax avoidance as an act of minimizing the amount of taxes to be paid through appropriate methods. This research aims to investigate the impact of corporate tax avoidance on the corporate cash holdings of the firms listed at Vietnam’s stock market. The sample consists of 125 non-financial firms’ data as of 2010-2016, with the total of 875 observations. The investigation utilizes three different tax avoidance measures to examine the robustness of the research results. We used GMM estimator to test our hypotheses. This research ascertains empirical evidence that tax avoidance has a significant positive relationship with cash holdings of listed firms in Vietnam. Three measurements of tax avoidance presented the same conclusions to the regression results. 2019-12-10T06:36:45Z 2019-12-10T06:36:45Z 2019 Journal Article 2071-789X http://digital.lib.ueh.edu.vn/handle/UEH/59644 https://doi.org/10.14254/2071-789X.2019/12-2/5 en Economics & Sociology Vol. 12, No. 2 none Portable Document Format (PDF) 79 93 Directory of Open Access Journals (DOAJ)
institution	Đại học Kinh tế Thành phố Hồ Chí Minh
collection	DSpaceUEH
language	English
topic	Corporate tax avoidance Corporate cash holdings Corporate eﬀective tax rates Book-tax difference Vietnam
spellingShingle	Corporate tax avoidance Corporate cash holdings Corporate eﬀective tax rates Book-tax difference Vietnam Nguyen Vinh Khuong Does corporate tax avoidace explain cash holdings? The case of Vietnam
description	Recent tax evasion research has considered tax avoidance as an act of minimizing the amount of taxes to be paid through appropriate methods. This research aims to investigate the impact of corporate tax avoidance on the corporate cash holdings of the firms listed at Vietnam’s stock market. The sample consists of 125 non-financial firms’ data as of 2010-2016, with the total of 875 observations. The investigation utilizes three different tax avoidance measures to examine the robustness of the research results. We used GMM estimator to test our hypotheses. This research ascertains empirical evidence that tax avoidance has a significant positive relationship with cash holdings of listed firms in Vietnam. Three measurements of tax avoidance presented the same conclusions to the regression results.
author2	Nguyen Tran Thai Ha
author_facet	Nguyen Tran Thai Ha Nguyen Vinh Khuong
format	Journal Article
author	Nguyen Vinh Khuong
author_sort	Nguyen Vinh Khuong
title	Does corporate tax avoidace explain cash holdings? The case of Vietnam
title_short	Does corporate tax avoidace explain cash holdings? The case of Vietnam
title_full	Does corporate tax avoidace explain cash holdings? The case of Vietnam
title_fullStr	Does corporate tax avoidace explain cash holdings? The case of Vietnam
title_full_unstemmed	Does corporate tax avoidace explain cash holdings? The case of Vietnam
title_sort	does corporate tax avoidace explain cash holdings? the case of vietnam
publisher	Directory of Open Access Journals (DOAJ)
publishDate	2019
url	http://digital.lib.ueh.edu.vn/handle/UEH/59644 https://doi.org/10.14254/2071-789X.2019/12-2/5
work_keys_str_mv	AT nguyenvinhkhuong doescorporatetaxavoidaceexplaincashholdingsthecaseofvietnam
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Does corporate tax avoidace explain cash holdings? The case of Vietnam

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