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September 10, 2025Deleted Journal

An Empirical Study on the Determinants of Tax Avoidance Behavior Among Listed Companies on the Vietnamese Stock Market

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Authors

LLLê Thị Khánh LinhTTTam TrangNLNguyen Ha Linh

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Overview

Empirical analysis shows the relationship between firm characteristics and tax avoidance in listed companies, suggesting implications for tax policy.

Key Points

  • Tax avoidance is significantly influenced by firm size, leverage, and capital intensity, contributing to lower effective tax rates.
  • Findings reveal that larger firms and those with high financial leverage are more prone to engage in tax avoidance behaviors.
  • Using Feasible Generalized Least Squares regression, the study addresses issues of heteroskedasticity and autocorrelation in the analysis.
  • Recommendations aim to enhance tax administration practices and encourage better compliance among firms operating in Vietnam.

Cite This Study

Linh et al. (2025) studied this question.

synapsesocial.com/papers/68c19f9154b1d3bfb60dae1ahttps://doi.org/10.62225/2583049x.2025.5.4.4683
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Nexus Between Firm Characteristics and Tax Avoidance: Insights from Vietnam2026
  2. 2The Effect of Corporate Governance on Tax Avoidance: Evidence from Listed Firms in Vietnam2024 · 5 citations
  3. 3The Impact of Tax Avoidance on Cost of Debt: The Moderating Role of Ownership Structure in Vietnamese Listed Companies From 2010 To 20212024
  4. 4Determinants of Tax Avoidance in Five Countries of Southeast Asia2024 · 1 citations
  5. 5Factors Affecting Tax Avoidance2024 · 2 citations