TÁC ĐỘNG CỦA CƠ CẤU SỞ HỮU ĐẾN TRÁNH THUẾ: BẰNG CHỨNG THỰC NGHIỆM TẠI VIỆT NAM

Abstract

This study uses the feasible generalized least square (FGLS) method to assess the impact of ownership characteristics on tax avoidance in Vietnam usingdata from 291 listed companies from 2016 to 2022. Regression results confirm that foreign ownership has an inverse correlation with tax avoidance at asignificance level of 5%, but the study did not find evidence of the impact of management ownership and state ownership on tax avoidance behaviors. Additionally, the study also proposes implications to enhance corporate governance, improve awareness of compliance with tax obligations towards the State.