Tax Avoidance Dynamics across Firm's Life Cycle

DOI

10.2991/icame-18.2019.39How to use a DOI?

Keywords

Firm’s life cycle, tax avoidance, cash flow pattern, resource-based theory, effective tax rate.

Abstract

The purpose of this study is to examine the association between the stages in a firm’s life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm’s life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively associated with the introduction and decline phase and not significantly negatively related with the growth and mature phase.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yenni Mangoting
AU  - Monica Valencia Nugroho
AU  - Avelia Yanuar
PY  - 2019/08
DA  - 2019/08
TI  - Tax Avoidance Dynamics across Firm's Life Cycle
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 355
EP  - 362
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.39
DO  - 10.2991/icame-18.2019.39
ID  - Mangoting2019/08
ER  -