INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
Taxation plays a vital role both in a nation and in a corporation. For a nation it is one of the
main income sources, while for the corporation taxes will minimizing corporate net income.
To reducing the tax payment, corporation dealing a corporate tax planning according to few
past researches, there are a correlation in corporate governance deputy could be used in
corporate governance research, in this research we are focusing on three number of board,
number of independent board and board compensation. We calculate corporate tax planning
by using effective tax rate (GAAP ETR and current ETR are used in this research). By using
many other control variables, we run the regression and manner the statistical analysis to
examine the correlation between corporate governance corporate tax planning. Our result
represent the corporate governance have an important correlation to corporate tax planning.
Keywords:
Corporate Governance, Taxation, Income sources, Board, Independent Board, Board Compenation.
Cite Article:
"EVALUATING TAX PLANNING AND CORPORATE GOVERNANCE", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.7, Issue 11, page no.b708-b712, November-2022, Available :http://www.ijnrd.org/papers/IJNRD2211185.pdf
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ISSN:
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
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