Department of Economics and Management Sciences, King Edward Medical University, Lahore, Pakistan
Review Article
Investigation on Corporate Tax Avoidance through GMM: A Fresh insight on PSE listed companies
Author(s): Imran Shahzade*
Purpose: The purpose of this study to investigate corporate tax avoidance behaviors which increase the company value in Pakistan. Few studies take over empirical conduct for tax avoidance represents wealth transfer from government to companies that enhance the company value. This empirical work argues that contrast to developed countries, tax avoidance does not necessarily add value to opaque Pakistan companies relevant to transparent counterparts due to high level of agency costs.
Design/methodology/approach: First, the author of the study investigates the complete effect of tax avoidance regarding listed companies of Pakistan stock exchange in which the value of the companies increased that is illegal activity. Second, the author examines the relative opaque counterparts in which tax avoidance increase the value of the transparent companie.. Read More»
DOI:
10.37421/2162-6359.2023.12.685
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