What type of study is this?

This is a Panel Data Regression Analysis study (also classified as: Observational).

September 5, 2025EducoretaxOpen Access

The effect of capital structure, financial distress and company size on tax avoidance

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Analysis shows minimal effect of capital structure and company size on tax avoidance in energy firms, highlighting regulatory insights.

Capital structure, financial distress, and company size do not significantly affect tax avoidance in energy sector firms.
Panel data regression analysis of 80 samples reveals key insights for regulators and stakeholders in the energy industry.
The study emphasizes that the level of debt and financial difficulties have no direct influence on tax avoidance decisions.
Recommendations aim to enhance tax compliance and promote transparency within the energy sector.

Wijaya et al. (2025) studied this question.

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