Tax avoidance and firm value relationship in the listed companies of Bangladesh : a conceptual overview / Md. Nazrul Islam and Fathyah Hashim

• Main Authors: Islam, Md. Nazrul, Hashim, Fathyah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2020
• Subjects: Financial management. Business finance. Corporation finance; Tax collection. Taxpayer compliance
• Online Access: http://ir.uitm.edu.my/id/eprint/40690/1/40690.pdf; http://ir.uitm.edu.my/id/eprint/40690/; https://jibe.uitm.edu.my

The aim of the present paper is to look at whether corporate tax avoidance (CTA) contributes to firm value in the perspective of Bangladeshi listed firms. Our conceptual assumption is that in presence of agency conflicts, corporate managers take on tax avoidance (TA) initiatives to extract their own...