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Effects of Strategic Tax Behaviors on Corporate Governance

Fakile , A. S. and Uwuigbe, O. R. (2013) Effects of Strategic Tax Behaviors on Corporate Governance. International Journal of Finance and Accounting, 2 (6). pp. 326-330.

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The interactions between corporate governance and taxation are bilateral and biunique: in fact, on one side, the manner in which corporate governance rules are structured affects the way a corporation fulfills its tax obligations; on the other hand, the way tax designs (from the government perspective) and related tax strategies (from the corporation perspective) are planned influences corporate governance dynamics. For example, allowing corporations to keep two different and separate sets of books (one for accounting purposes, the other for tax purposes) makes it easier for tax managers to obtain both tax savings and promising financial statements even though a critical financial status is present. Therefore, the purpose of this research is to analyze the connection between corporate governance and strategic tax behaviors, investigating how corporate governance rules can reach a higher level of corporate compliance with the tax system.

Item Type: Article
Uncontrolled Keywords: Corporate Governance, Tax Behavior, Tax Compliance, Tax Designs
Subjects: T Technology > TK Electrical engineering. Electronics Nuclear engineering
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 22 Dec 2014 12:27
Last Modified: 22 Dec 2014 12:27

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