The influence of managerial equity incentives and corporate governance on tax avoidance of publicly-listed companies in the Philippines subject to regular corporate income tax

Date of Publication

2016

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

Thesis Adviser

Alger C.Tang

Defense Panel Member

Aeson Luis C. Dela Cruz

Alloysius Joshua S. Paril

Florenz Tugas

Cudia, Cynthia P., chair, Accountancy Department

Abstract/Summary

Empirical evidence supports the argument that shareholders value tax avoidance. In the Philippines, where tax rates are high, incentives are created by the board of directors in the pursuit of such. Since inconsistent results regarding tax avoidance and corporate governance and managerial incentives are reached by prior research, the researchers then determine the relation between managerial equity incentives in the form of stock ownership, delta, and vega corporate governance with its representatives financial expertise, and independence, and tax avoidance in the Philippine setting. Results indicate that stock ownership and independence affect the level of tax avoidance undertaken by managers. Moreover, these findings indicate that incentives have a stronger effect at higher levels of tax avoidance.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU23359

Shelf Location

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

Physical Description

242 leaves : ilustrations (some colored) ; 28 cm. + 1 computer disc.; 4 3/4 in.

Keywords

Tax incentives--Philippines; Tax evasion-- Philippines; Corporate governance--Philippines

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