Corporate Taxation and its Relationship with Governance Characteristics: Evidence from the Listed Companies in Bangladesh
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The study aims to examine how corporate governance affects corporate tax generation in Bangladesh. The sample consists of 21 companies listed in the Dhaka Stock Exchange. The secondary data has been organized and collected from the annual reports of these companies. A very little research has been conducted regarding the measurement of relationship between governance characteristics and taxation of listed companies in Bangladesh. Moreover, the paper also explores how the firm level variables are associated with both governance and tax. The Multiple Regression has been applied to investigate the association between dependent variables (GAAP ETR and CASH ETR) and independent governance factors. It is found that both board size and the percentage of independent directors have a negative association with the tax variables (GAAP ETR and CASH ETR), while the firm’s size also has a negative relationship with GAAP ETR. The paper will provide insight to the policymakers regarding the role of governance on tax generation.
- Papers of URS 2017