Government ownership and corporate tax avoidance: empirical evidence from Malaysia

• 主要な著者: Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: Pak Publishing Group 2014
• 主題: HF Commerce
• オンライン･アクセス: http://irep.iium.edu.my/36089/1/hairul_azlan.pdf; http://irep.iium.edu.my/36089/; http://pakinsight.com/?ic=book_detail&id=3

While there have been substantial improvements in the performance of Government-linked Companies (GLCs) in Malaysia in the recent past, their tax planning activities remain a mystery. With government supports, GLCs seem to benefit more from tax avoidance practices. Given this, and in line with t...