避稅的想法與稅收本身一樣古老。組織和個人總是在尋找現(xiàn)有稅收制度復(fù)雜性的漏洞,以利用它來減少稅收支出。根據(jù)定義,避稅是一個術(shù)語,用于指個人或組織采用的所有活動在法律框架內(nèi)以獲得稅收優(yōu)惠被認(rèn)為是可以接受的。這種做法的最初動機(jī)是減少開支,從而提高盈利能力。由于在傳統(tǒng)的觀點(diǎn)是,避稅可以提高公司的盈利能力,因此它符合公司所有者的利益。然而,在現(xiàn)存的文獻(xiàn)中,這種觀點(diǎn)受到了研究人員的極大質(zhì)疑。在大多數(shù)關(guān)于公司避稅與公司財務(wù)業(yè)績或公司價值之間存在關(guān)系的研究中,研究人員發(fā)現(xiàn)公司避稅并未轉(zhuǎn)化為預(yù)期的利益,這主要是由于公司治理制度所引起的代理問題。公司治理范圍廣泛,涵蓋指導(dǎo)和控制公司內(nèi)部的所有系統(tǒng),規(guī)則,實(shí)踐和程序,并平衡公司各利益相關(guān)者的利益。它也是公司實(shí)現(xiàn)其目標(biāo)的框架。它也是公司實(shí)現(xiàn)其目標(biāo)的框架。董事會是影響公司治理的主要利益相關(guān)者,因?yàn)樗谧钪匾幕A(chǔ)上逐漸淡化其對整個公司運(yùn)作方式的影響,因此它是衡量公司治理的機(jī)制。從加納證券交易所(GSE)上市公司的財務(wù)報表和年度報告中獲取數(shù)據(jù),對公司治理與企業(yè)避稅之間的現(xiàn)有關(guān)系以及企業(yè)避稅與公司財務(wù)業(yè)績之間的關(guān)系是采用標(biāo)準(zhǔn)普通的經(jīng)驗(yàn)測試回歸模型。104個公司年度觀...

【文章頁數(shù)】：72 頁

【學(xué)位級別】：碩士

【文章目錄】：
ABSTRACT
摘要
Chapter 1 Introduction
    1.1 Background of the Study
    1.2 Economic and Taxation Background of Ghana
    1.3 Purpose and Significance of the Study
    1.4 Research Content and Research Methods
    1.5 Creativity and Innovation in this Research
Chapter 2 Literature Review
    2.1 Corporate Tax Avoidance and Corporate Financial Performance
    2.2 Corporate Governance Structure and Corporate Tax Avoidance
        2.2.1 Board Structure and Corporate Tax Avoidance
        2.2.2 Board Expertise and Corporate Tax Avoidance
        2.2.3 Board Affiliations and Corporate Tax Avoidance
        2.2.4 Board Independence and Corporate Tax Avoidance
    2.3 Summary of Literature Review
Chapter 3 Theoretical Analyses and Hypotheses Development
    3.1 Corporate Governance and Corporate Tax Avoidance
        3.1.1 Board Independence and Corporate Tax Avoidance
        3.1.2 Board Expertise and Corporate Tax Avoidance
        3.1.3 Board Affiliation and Corporate Tax Avoidance
    3.2 Corporate Tax Avoidance and Corporate Financial Performance
Chapter 4 Research Design and Methodology
    4.1 Study Population, Sample and Data Collection
    4.2 Variables Design
        4.2.1 Dependent Variables
        4.2.2 Independent Variables
        4.2.3 Control Variables
    4.3 Regression Model Construction
        4.3.1 Board Structure and Corporate Tax Avoidance
        4.3.2 Corporate Tax Avoidance and Corporate Financial Performance
Chapter 5 Experimental Analysis
    5.1 Descriptive statistics
        5.1.1 Board Structure and Corporate Tax Avoidance
        5.1.2 Corporate Tax Avoidance and Corporate Financial Performance
    5.2 Correlation analyses
        5.2.1 Board Structure and Corporate Tax Avoidance
        5.2.2 Corporate Tax Avoidance and Corporate Financial Performance
    5.3 Regression results
        5.3.1 Relationship between Board Structure and Corporate Tax Avoidance
        5.3.2 Relationship between Corporate Tax Avoidance and Corporate Financial Performance
    5.4 Robustness Test
Chapter 6 Conclusions and Recommendations
    6.1 Conclusions
    6.2 Recommendations
    6.3 Limitations of the Study
References
Acknowledgements
Publications
    (A) Published/Accepted
    (B) Publication under Review
Appendix
    Appendix A Variables Measurement
    Appendix B
    Appendix C



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