Tax planning and corporate governance in spanish listed companies

被引：8

作者：

Monterrey Mayoral, Juan ^{[1
]}

Sanchez Segura, Amparo ^{[1
]}

机构：

[1] Univ Extremadura, E-06071 Badajoz, Spain

来源：

HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS | 2015年 / 214期

关键词：

Tax avoidance; tax planning; governance; management incentives; effective tax rates; AVOIDANCE; AGGRESSIVENESS; BOARD; INCENTIVES; SEPARATION; OWNERSHIP; VALUATION; EARNINGS;

D O I：

10.7866/HPE-RPE.15.3.3

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The aim of this work is to analyze if the economic incentives of management and corporate governance practices affect to tax planning strategies of firms. With real tax data get from notes to annual reports, our results show that retribution schemes and board independence impact on tax strategies in form of reduction of tax costs. Our findings are robust and very similar with several tests and alternative specification of variables.

引用

页码：55 / 89

页数：35