publication . Other literature type . Thesis . 2017

CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

GATOT SOEPRIYANTO;
  • Published: 16 Nov 2017
  • Publisher: Monash University
Abstract
My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective. My findings on the association between CEO power and tax aggressiveness show that powerful CEOs avoid risky tax avoidance strategies that expose a firm to the various tax-related risks, cash flow diminution and reputational concerns associated with aggressive tax avoidance. As such, the results offer further support to th...
Subjects
ACM Computing Classification System: ComputingMilieux_LEGALASPECTSOFCOMPUTINGComputingMilieux_GENERALComputingMilieux_THECOMPUTINGPROFESSION
free text keywords: 150107 Taxation Accounting, FOS: Economics and business, 150103 Financial Accounting, Financial Accounting, Taxation Accounting, CEO Power, Corporate Tax Avoidance, Tax Aggressiveness, Stewardship Perspective
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Thesis . 2017
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http://dx.doi.org/10.4225/03/5...
Other literature type . 2017
Provider: Datacite
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