Influence of Ownership Structure and Corporate Governance on Effective Tax Rates and Tax Planning : Malaysian Evidence

The effective tax rate may be used to measure the impact of changes in a country's tax policy on a company's tax burden. Our study examines if the ownership structure and firm's governance mechanisms affect the ETRs and tax planning in Malaysian listed companies. Using a sample of 345 companies, we find that government ownership, management power, and total accruals are important determinants of companies ETRs

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Year of publication:	2014
Authors:	Mahenthrian, Sakthi
Other Persons:	Kasipillai, Jeyapalan (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Malaysia \| Eigentümerstruktur \| Ownership structure \| Corporate Governance \| Corporate governance \| Unternehmensbesteuerung \| Corporate taxation \| Steuerpolitik \| Tax policy \| Steuerplanung \| Tax planning \| Steuerbelastung \| Tax burden \| Steuertarif \| Tax rate

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Extent:	1 Online-Ressource (27 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 24, 2012 erstellt
Other identifiers:	10.2139/ssrn.2384718 [DOI]
Classification:	M41 - Accounting ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013060185