Business, Management and Accounting
2 years ago

Tax havens linked to corporate tax avoidance, political ties intensify impact.

2 views
International Journal of Economics and Management
Association of Tax Haven and Corporate Tax Avoidance: Does Political Connection Matter?
Lulus Kurniasih, Yusniyati Yusri, AHMAD FAHMI SYEKH HASSAN

Paper Summary

The study looked at how companies in tax havens avoid paying taxes, and if having political connections affects this. They studied Indonesian multinational companies from 2010 to 2019. The results show that companies in tax havens tend to avoid taxes more. Also, having political connections makes this association even stronger.

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