Corporate Culture and Tax Planning

Mansoor Afzali*, Timmy Thor

*Motsvarande författare för detta arbete

Forskningsoutput: Kapitel i bok/rapport/konferenshandlingKonferensbidragVetenskapligPeer review

Sammanfattning

We study the effects of corporate culture on tax planning. Using the competing
values framework and natural language processing techniques, we quantify
internally oriented corporate cultural dimensions of control and collaboration.
We predict that these dimensions of corporate cultural influence intra-organizational knowledge flows differently, ultimately influencing corporate tax planning. Hierarchical control cultures foster bureaucracy, which negatively
impacts intra-organizational knowledge exchange, ensuing higher tax burdens.
In contrast, collaboration-oriented cultures embrace lateral decision structures
that positively influence intra-organizational knowledge exchange, resulting in
lower tax burdens. Our empirical findings are consistent with these predictions:
firms with control-oriented (collaboration-oriented) cultures report higher
(lower) GAAP and cash effective tax rates. We find some evidence to suggest
that collaboration-oriented cultures achieve these corporate tax savings by
engaging in tax-sheltering activities and that such tax savings are value enhancing
OriginalspråkEngelska
Titel på värdpublikationProceedings of the BAFA Annual Congress 2022
Utgivningsdatum2022
DOI
StatusPublicerad - 2022
MoE-publikationstypA4 Artikel i en konferenspublikation
EvenemangThe 2022 British Accounting and Finance Association
annual conference with doctoral masterclasses
- University of Nottingham, Jubilee Campus, Nottingham, Storbritannien
Varaktighet: 11.04.202213.04.2022

Nyckelord

  • 512 Företagsekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoS: Finansiering, redovisning och företagsstyrning

Fingeravtryck

Fördjupa i forskningsämnen för ”Corporate Culture and Tax Planning”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här