IIUM Repository

Ownership structure and corporate tax aggressiveness: A conceptual approach

Salihu, Ibrahim Aramide and Annuar, Hairul Azlan and Sheikh Obid, Siti Normala (2013) Ownership structure and corporate tax aggressiveness: A conceptual approach. In: International Accounting Business Conference (IABC 2013), 23-24 Apr 2013, Persada Johor International Convention Center, Johor.

[img] PDF (Ownership structure and corporate tax aggressiveness: A conceptual approach)
Restricted to Registered users only

Download (3MB) | Request a copy


Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and costs of corporate tax aggressiveness to develop a framework of the likely forms of ownership that could be related more to tax aggressive planning. Findings – Three forms of corporate ownership are proposed as potential determinants of corporate tax aggressiveness given the costs/benefits consideration of the aggressive activities and the findings from related studies. These are family, government and foreign ownerships. Research limitations/implications – While the present study is conceptual in nature, the developed framework could provide a basis for further empirical enquiries. Practical implication - The findings from the further empirical investigations will be a useful guide to the selection of corporate tax audit cases for effective and efficient tax administration. Originality/value – The study is among the very few studies on corporate tax aggressiveness, especially from emerging economies. The developed framework is also unique given the nature of the corporate ownership obtainable in the context of the study.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 3397/32212
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Hairul Azlan Bin Annuar
Date Deposited: 10 Oct 2013 12:32
Last Modified: 10 Oct 2013 12:32
URI: http://irep.iium.edu.my/id/eprint/32212

Actions (login required)

View Item View Item


Downloads per month over past year