The relationship between sales growth, profitability, and tax avoidance

IF 1.2 Q4 BUSINESS Innovative Marketing Pub Date : 2024-02-05 DOI:10.21511/im.20(1).2024.10
Mohammad Fawzi Shubita
{"title":"The relationship between sales growth, profitability, and tax avoidance","authors":"Mohammad Fawzi Shubita","doi":"10.21511/im.20(1).2024.10","DOIUrl":null,"url":null,"abstract":"The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-methods approach, including quantitative regression analysis and qualitative assessments of corporate tax strategies. The study results reveal a strong negative relationship between ROA and tax avoidance; for every unit increase in ROA, tax avoidance decreases by 0.198 units. Sales, however, do not exhibit a statistically significant association with tax avoidance. Firm size is an additional predictor with a marginally significant direct link with tax avoidance (β = 0.042, p = 0.049). This study highlights the central role of profitability in shaping tax avoidance strategies, with larger firms marginally more inclined toward tax planning.","PeriodicalId":37060,"journal":{"name":"Innovative Marketing","volume":null,"pages":null},"PeriodicalIF":1.2000,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Innovative Marketing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21511/im.20(1).2024.10","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-methods approach, including quantitative regression analysis and qualitative assessments of corporate tax strategies. The study results reveal a strong negative relationship between ROA and tax avoidance; for every unit increase in ROA, tax avoidance decreases by 0.198 units. Sales, however, do not exhibit a statistically significant association with tax avoidance. Firm size is an additional predictor with a marginally significant direct link with tax avoidance (β = 0.042, p = 0.049). This study highlights the central role of profitability in shaping tax avoidance strategies, with larger firms marginally more inclined toward tax planning.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
销售增长、盈利能力和避税之间的关系
本研究旨在探讨销售增长、盈利能力和企业避税策略之间错综复杂的相互作用。通过对跨行业、跨地区的不同数据集进行分析,本研究探讨了销售增长如何影响企业的避税营销方式及其对盈利能力的后续影响。样本为 2010 年至 2020 年期间在安曼证券交易所上市的约旦工业企业。数据集中使用的四个关键变量是避税、资产回报率、销售额和规模。研究采用了混合方法,包括定量回归分析和对企业税收战略的定性评估。研究结果表明,资产回报率与避税之间存在很强的负相关关系;资产回报率每增加一个单位,避税就会减少 0.198 个单位。然而,销售额与避税之间的关系在统计上并不显著。公司规模是一个额外的预测因素,与避税有微弱的直接联系(β = 0.042,p = 0.049)。这项研究强调了盈利能力在形成避税策略中的核心作用,规模较大的公司略微更倾向于税收筹划。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
Innovative Marketing
Innovative Marketing Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)
CiteScore
2.50
自引率
9.10%
发文量
58
审稿时长
9 weeks
期刊最新文献
Delighting customers: Evaluating service quality and customer satisfaction of self-checkout users in sports retail Factors influencing consumer behavior towards intention and the selection of luxury hotels in Malaysia using Theory of Planned Behavior Impact of brand name and pricing on Kazakhstan Gen Z consumer behavior The effect of social media marketing activities dimensions on value co-creation behavior: An application of the commitment-trust theory Factors influencing young consumers’ purchasing behavior toward Saudi coffee product: An application of the extended Theory of Planned Behavior model
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1