{"title":"Political Connection Types and Corporate Tax Avoidance: Evidence from Malaysia","authors":"C. Tee, Teng Tenk Teoh, C. Hooy","doi":"10.22452/mjes.vol59no2.2","DOIUrl":null,"url":null,"abstract":"This study examines whether dissimilar types of politically connected firms (PCFs) are related to corporate tax avoidance. Additionally, it investigates whether this association is moderated by chief executive officer (CEO) shareholding and institutional ownership. Using the dataset of Malaysian public listed companies from 2002 till 2018, our findings suggest that PCFs are associated with higher corporate tax avoidance which is largely driven by older PCFs and government-linked companies (GLCs). Further analyses reveal that the association between older PCFs and GLCs and higher corporate tax avoidance is stronger in firms with higher CEO shareholding and institutional ownership.","PeriodicalId":42743,"journal":{"name":"Malaysian Journal of Economic Studies","volume":null,"pages":null},"PeriodicalIF":0.5000,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Malaysian Journal of Economic Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22452/mjes.vol59no2.2","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 0
Abstract
This study examines whether dissimilar types of politically connected firms (PCFs) are related to corporate tax avoidance. Additionally, it investigates whether this association is moderated by chief executive officer (CEO) shareholding and institutional ownership. Using the dataset of Malaysian public listed companies from 2002 till 2018, our findings suggest that PCFs are associated with higher corporate tax avoidance which is largely driven by older PCFs and government-linked companies (GLCs). Further analyses reveal that the association between older PCFs and GLCs and higher corporate tax avoidance is stronger in firms with higher CEO shareholding and institutional ownership.
期刊介绍：
The primary purpose of the journal is to promote publications of original research related to the Malaysian economy. It is also designed to serve as an outlet for studies on the South-east Asian countries and the Asian region. The journal also considers high-quality works related to other regions that provide relevant policy lessons to Malaysia. The journal is receptive to papers in all areas of economics. We encourage specifically contributions on all range of economic topics of an applied or policy nature. At the same time, submissions of methodological or theoretical studies with results that are of practical use are welcome. Works that are interdisciplinary will be considered provided that they contain substantial economic contents.
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