Corporate Governance,Corporate Tax Avoidance and Corporate F

发布时间：2023-11-11 08:16

　　避税的想法与税收本身一样古老。组织和个人总是在寻找现有税收制度复杂性的漏洞,以利用它来减少税收支出。根据定义,避税是一个术语,用于指个人或组织采用的所有活动在法律框架内以获得税收优惠被认为是可以接受的。这种做法的最初动机是减少开支,从而提高盈利能力。由于在传统的观点是,避税可以提高公司的盈利能力,因此它符合公司所有者的利益。然而,在现存的文献中,这种观点受到了研究人员的极大质疑。在大多数关于公司避税与公司财务业绩或公司价值之间存在关系的研究中,研究人员发现公司避税并未转化为预期的利益,这主要是由于公司治理制度所引起的代理问题。公司治理范围广泛,涵盖指导和控制公司内部的所有系统,规则,实践和程序,并平衡公司各利益相关者的利益。它也是公司实现其目标的框架。它也是公司实现其目标的框架。董事会是影响公司治理的主要利益相关者,因为它在最重要的基础上逐渐淡化其对整个公司运作方式的影响,因此它是衡量公司治理的机制。从加纳证券交易所(GSE)上市公司的财务报表和年度报告中获取数据,对公司治理与企业避税之间的现有关系以及企业避税与公司财务业绩之间的关系是采用标准普通的经验测试回归模型。104个公司年度观...

【文章页数】：72 页

【学位级别】：硕士

【文章目录】：
ABSTRACT
摘要
Chapter 1 Introduction
    1.1 Background of the Study
    1.2 Economic and Taxation Background of Ghana
    1.3 Purpose and Significance of the Study
    1.4 Research Content and Research Methods
    1.5 Creativity and Innovation in this Research
Chapter 2 Literature Review
    2.1 Corporate Tax Avoidance and Corporate Financial Performance
    2.2 Corporate Governance Structure and Corporate Tax Avoidance
        2.2.1 Board Structure and Corporate Tax Avoidance
        2.2.2 Board Expertise and Corporate Tax Avoidance
        2.2.3 Board Affiliations and Corporate Tax Avoidance
        2.2.4 Board Independence and Corporate Tax Avoidance
    2.3 Summary of Literature Review
Chapter 3 Theoretical Analyses and Hypotheses Development
    3.1 Corporate Governance and Corporate Tax Avoidance
        3.1.1 Board Independence and Corporate Tax Avoidance
        3.1.2 Board Expertise and Corporate Tax Avoidance
        3.1.3 Board Affiliation and Corporate Tax Avoidance
    3.2 Corporate Tax Avoidance and Corporate Financial Performance
Chapter 4 Research Design and Methodology
    4.1 Study Population, Sample and Data Collection
    4.2 Variables Design
        4.2.1 Dependent Variables
        4.2.2 Independent Variables
        4.2.3 Control Variables
    4.3 Regression Model Construction
        4.3.1 Board Structure and Corporate Tax Avoidance
        4.3.2 Corporate Tax Avoidance and Corporate Financial Performance
Chapter 5 Experimental Analysis
    5.1 Descriptive statistics
        5.1.1 Board Structure and Corporate Tax Avoidance
        5.1.2 Corporate Tax Avoidance and Corporate Financial Performance
    5.2 Correlation analyses
        5.2.1 Board Structure and Corporate Tax Avoidance
        5.2.2 Corporate Tax Avoidance and Corporate Financial Performance
    5.3 Regression results
        5.3.1 Relationship between Board Structure and Corporate Tax Avoidance
        5.3.2 Relationship between Corporate Tax Avoidance and Corporate Financial Performance
    5.4 Robustness Test
Chapter 6 Conclusions and Recommendations
    6.1 Conclusions
    6.2 Recommendations
    6.3 Limitations of the Study
References
Acknowledgements
Publications
    (A) Published/Accepted
    (B) Publication under Review
Appendix
    Appendix A Variables Measurement
    Appendix B
    Appendix C



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