Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2020.1860794
Determinants of tax avoidance – evidence on profit tax-paying companies in Romania
Mihaela Mocanu
Sergiu-Bogdan Constantin
Vasile Răileanu
Sažetak
Our objective is to investigate the determinants of tax avoidance
in Romanian companies in 2013–2017. Our initial sample comprises 236 privately owned companies that are payers of profit
tax and have been found guilty of tax evasion. This was matched
with 236 ‘compliant’ companies structured similarly by industry,
whereas the final sample comprises 1674-year-observations. We
defined ‘compliant’ those companies that have never been prosecuted for tax evasion. Our main finding is that larger companies
with lower financial performance and lower leverage ratio are
more inclined towards tax avoidance. The geographical region
and the industry sector in which companies operate in are also
determining their tax avoidant-behaviour. Surprisingly, the fiscal
regulations amended starting with 2016 did not lead to an apparent exacerbation of tax avoidance among profit tax payers.
Ključne riječi
Profit tax; tax avoidance; tax evaders; Romania; determinants
Hrčak ID:
301270
URI
Datum izdavanja:
31.12.2021.
Posjeta: 738 *