Firm Characteristics and Corporate Tax Aggressiveness: A Synthesis of Literature

Corporate tax aggressiveness, or the aggressive actions by companies to lower their tax burdens, is among the most popular topics in corporate taxation studies. The prevalence of corporate tax aggressiveness has caused substantial losses to countries and deprived millions of much needed public ameni...

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Bibliographic Details
Published inJournal of economic & management perspectives Vol. 12; no. 1; pp. 392 - 396
Main Authors Devi, M Nirmala, Salim, Hj Abdullah S A, Pheng, Lim K, Suhaimi, Shadia
Format Journal Article
LanguageEnglish
Published Mersin International Economic Society 01.03.2018
Subjects
Accounting
Aggressiveness
Boards of directors
Corporate growth
Corporate tax planning
Corporate taxes
Cost control
Economic development
Economic models
Equity financing
Fixed assets
Growth rate
Influence
Literature reviews
Profitability
Public policy
Social responsibility
Tax avoidance
Tax deductions
Tax rates
Tax revenues
Taxation
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Summary:Corporate tax aggressiveness, or the aggressive actions by companies to lower their tax burdens, is among the most popular topics in corporate taxation studies. The prevalence of corporate tax aggressiveness has caused substantial losses to countries and deprived millions of much needed public amenities. Therefore, it is crucial to understand the factors influencing corporate propensity to be tax aggressive, principally those that are intrinsic within the companies themselves. In response, this paper synthesizes existing published literature for elements affecting companies' propensity to be tax aggressive. It finds that among the firm characteristics, firm size, debt intensity, capital intensity, inventory intensity, growth rate, and profitability do have some impact on the level of corporate tax aggressiveness.
ISSN:2523-5338
2523-5338