Analysis of Tax Avoidance Determinants on the Listed Companies in Bangladesh
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The tax authorities finds a few reasons for reluctance or lack of interest in paying taxes. They find many individuals with taxable income are not interested in paying taxes because they think there is no level playing field when it comes to paying taxes. Tax avoidance is thus a major problem. Tax avoidance may seem negative, it really isn't. In fact, tax avoidance is a legal way for industries or people to minimize their tax liability. This phenomenon show that tax avoidance practice by corporate industries in Bangladesh. The aim of this research is to analyze the effect of leverage, company size, EPS, institutional ownership, board ownership, foreign ownership on tax avoidance in the different corporate industries. The Dhaka Stock Exchange listed corporate industries are 578 and sample are done by 205 industries with purposive method and there usable data are collect from 77 industries. The data elements used to analyze the standard multiple regression. The result show that company size and leverage have significant effect on tax avoidance. On the other hand institutional ownership, board ownership, foreign ownership, EPS have no significant effect on tax avoidance. Authority of Taxation try to improve the rule of tax payments so that the gap used by taxpayers to tax avoidance can be minimize.
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