Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

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Tax Avoidance and Family Firm: A Systematic Literature Review

Authors
Nurul Herawati1, *, Rahmawati Rahmawati2, Bandi Bandi2, Doddy Setiawan2
1Universitas Trunojoyo Madura, Bangkalan Madura, Indonesia
2Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: herawati@trunojoyo.ac.id
Corresponding Author
Nurul Herawati
Available Online 26 December 2022.
DOI
10.2991/978-94-6463-066-4_21How to use a DOI?
Keywords
Tax; Tax Avoidance; Family Firm; Systematic Review
Abstract

This paper aims to systematically examine studies related to tax avoidance and family firms and set an agenda for future study. This study used a systematic approach to review 18 studies of tax avoidance in family firms selected from 1,177 articles published in Scopus indexed journals in 2010-July 2020. Studies on tax avoidance in family firms have reported mixed results. The theories used are agency theory, SEW, resource-based views, stakeholder, and legitimacy theory. The heterogeneity of family firms has received the attention of previous researchers. This study is rarely conducted in developing capital markets. There are very few analyzes with an international approach and private companies’ context. This study also revealed that previous studies employed various proxy variables in tax avoidance and family firms. This study filled the gap in tax avoidance study in family firms by (1) develops a comprehensive framework that synthesizes and provides overall direction for tax avoidance study in the family firm; (2) shows a gap in the tax avoidance literature in family firms; and (3) provides direction for future research.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2022
ISBN
978-94-6463-066-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-066-4_21How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nurul Herawati
AU  - Rahmawati Rahmawati
AU  - Bandi Bandi
AU  - Doddy Setiawan
PY  - 2022
DA  - 2022/12/26
TI  - Tax Avoidance and Family Firm: A Systematic Literature Review
BT  - Proceedings of the International Colloquium on Business and Economics (ICBE 2022)
PB  - Atlantis Press
SP  - 241
EP  - 251
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-066-4_21
DO  - 10.2991/978-94-6463-066-4_21
ID  - Herawati2022
ER  -