Incentives for corporate tax planning and reporting: Empirical evidence from Australia
This study extends prior research on the willingness of firms to significantly decrease their corporate taxes. It specifically examines the associations between corporate tax avoidance and the reported significant uncertainty of a firm’s tax position, the tax expertise and tax affiliations of its di...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Elsevier Ltd
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/11420 |
| _version_ | 1848747800668405760 |
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| author | Taylor, Grantley Richardson, G. |
| author_facet | Taylor, Grantley Richardson, G. |
| author_sort | Taylor, Grantley |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study extends prior research on the willingness of firms to significantly decrease their corporate taxes. It specifically examines the associations between corporate tax avoidance and the reported significant uncertainty of a firm’s tax position, the tax expertise and tax affiliations of its directors, and the performance-based remuneration incentives of its key management personnel. Based on a dataset of 200 publicly listed Australian firms over the 2006–2010 period (1000 firm years), we find that the reported uncertainty of a firm’s tax position, the tax expertise of its directors, and the performance-based remuneration incentives of its key management personnel are significantly positively associated with tax avoidance. Conversely, firms with board members who have at least one tax-related affiliation are significantly negatively associated with tax avoidance. |
| first_indexed | 2025-11-14T06:54:54Z |
| format | Journal Article |
| id | curtin-20.500.11937-11420 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:54:54Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-114202019-02-19T05:34:46Z Incentives for corporate tax planning and reporting: Empirical evidence from Australia Taylor, Grantley Richardson, G. This study extends prior research on the willingness of firms to significantly decrease their corporate taxes. It specifically examines the associations between corporate tax avoidance and the reported significant uncertainty of a firm’s tax position, the tax expertise and tax affiliations of its directors, and the performance-based remuneration incentives of its key management personnel. Based on a dataset of 200 publicly listed Australian firms over the 2006–2010 period (1000 firm years), we find that the reported uncertainty of a firm’s tax position, the tax expertise of its directors, and the performance-based remuneration incentives of its key management personnel are significantly positively associated with tax avoidance. Conversely, firms with board members who have at least one tax-related affiliation are significantly negatively associated with tax avoidance. 2014 Journal Article http://hdl.handle.net/20.500.11937/11420 10.1016/j.jcae.2013.11.003 Elsevier Ltd fulltext |
| spellingShingle | Taylor, Grantley Richardson, G. Incentives for corporate tax planning and reporting: Empirical evidence from Australia |
| title | Incentives for corporate tax planning and reporting: Empirical evidence from Australia |
| title_full | Incentives for corporate tax planning and reporting: Empirical evidence from Australia |
| title_fullStr | Incentives for corporate tax planning and reporting: Empirical evidence from Australia |
| title_full_unstemmed | Incentives for corporate tax planning and reporting: Empirical evidence from Australia |
| title_short | Incentives for corporate tax planning and reporting: Empirical evidence from Australia |
| title_sort | incentives for corporate tax planning and reporting: empirical evidence from australia |
| url | http://hdl.handle.net/20.500.11937/11420 |