Effect of company size and existence of the tax advisor or tax department on the company's effective income tax rate

Date of Publication

2010

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Defense Panel Member

Arnel Onesimo Uy

Corazon Magpayo

Aaron Escartin

Abstract/Summary

Tax laws are implemented by the Bureau of Internal Revenue (BIR). However, companies try all possible ways to minimize tax. The research aims to find the effect of company size and the existence of tax advisor or tax department on the effective income tax rates, both current and total. The established relationships were based on the companies selected from the population of all publicly-listed companies. Correlation analysis was used to determine whether there is a significant relationship or no relationship existed between the variables. This study showed that the Mining and Oil company assets and tax department of the Property sector established a significant relationship while the other sectors did not have any significant relationship.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU06346

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

133, 2 leaves : ill. ; 28 cm.

Keywords

Income tax--Philippines; Corporations--Taxation-- Philippines

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