文章基本信息

标题：Tax Planning and Firm Value: The Case of Companies with Different State Ownership in Vietnam
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作者：Vinh Hoang Le ; Thu Anh Thi Vu ; Minh Hoang Nguyen 等
期刊名称：Journal of Eastern European and Central Asian Research
印刷版ISSN：2328-8272
电子版ISSN：2328-8280
出版年度：2022
卷号：9
期号：2
页码：333-343
DOI：10.15549/jeecar.v9i2.700
语种：English
出版社：IEECA
摘要：The purpose of this paper is to examine the effect of tax planning on company value of listed companies in Vietnam, using the secondary data from audited financial reporting and other statistical documents of 513 non-financial companies in the period of 2015 – 2019. According to GLS, the research result shows that the tax planning has a positive effect on company value. In addition, state ownership, capital intensive and company size are control variables having a positive impact on firm value, but financial leverage is not. The findings suggest that financial managers should apply SAVANT framework and concentrate on fixed assets allocation and tax benefit of company size instead of leverage or high state ownership.
关键词：non-financial companies;firm value;tax planning