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This research aims to examine the relationship between corporate governance and tax avoidance in Vietnam, which desires to contribute to the reduction of informal tax aggressiveness. In this research, it extracts the data from 47 listed companies from the HSX100, the basket of 100 biggest companies listed in the Ho Chi Minh Stock Exchange (HOSE) in Vietnam from 2017 to 2022. The research utilizes the Ordinary Least Square Regression Model to analyze the data given from 282 observations. In addition, Pearson Correlation Coefficient, Variance Inflation Factor and White test of Heteroscedasticity are also used to confirm the validity of the model. The results show that CEO Duality has a negative relationship with Tax Avoidance while Board Size and Audit Quality both show a positive relationship with Tax Avoidance. However, Ownership Concentration, Institutional Ownership, and Executive Compensation do not show any relationship with Tax Avoidance. Throughout the research, it is beneficial to provide businesses and regulators with a better understanding of the role of corporate governance in managing tax risks and optimizing tax payments, by first incorporating tax management conducts into Corporate Social Responsibly initiatives of companies in Vietnam. Besides, it is needed for the Vietnam authority to set stricter rules and oversight over corporate activities to ensure the adequacy of tax revenue in maintaining its economy at a stable level.
Manh et al. (Fri,) studied this question.