Corporate tax avoidance: Evidence from Vietnamese non-financial listed firms : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University

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Title

Corporate tax avoidance: Evidence from Vietnamese non-financial listed firms : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University

Content partner

Lincoln University

Collection

Lincoln University Research Archive

Description

Vietnam, a transition economy, has moved from a centrally–planned economy to a market-oriented economy since the Doi Moi reform in 1986. With remarkable changes in the economy following the Doi Moi reform, Vietnam has become one of the fastest-growing developing economies in the world and is an investable market that caught the attention of many investors (World Bank, 2020). The transformation, however, has also brought new challenges, especially corporate governance practices and corporate i...

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Format

Research Paper

Research format

Thesis

Thesis level

Doctoral

Date created

2021

Creator

Ha, Kieu Oanh

URL

https://hdl.handle.net/10182/14641

Related subjects

Vietnam / tax evasion / firm value / board of directors / corporate tax avoidance / agency theory / fixed effects / Accounting, auditing and accountability / Financial economics / Public economics - taxation and revenue

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