Abstract
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008–2020 period. Empirical results show the existence of a p...
Highlights
IntroductionThe concept of tax avoidance has appeared and become a more common practice for businesses
Since 1994, the first tax audit consulting firms have attacked the Vietnam market
This result once again confirms the existence of the relationship between financial distress and tax avoidance at listed companies in Vietnam
Summary
The concept of tax avoidance has appeared and become a more common practice for businesses. In most countries around the world, taxation is a key pillar of government revenue, and by tightening policy rules, they bridge the gap between the actual tax and the tax receivables. Van Cuong Dang is a lecturer at the School of Public Finance, University of Economics Ho Chi Minh City, Vietnam. He received his PhD in public finance from University of Economics Ho Chi Minh City. His research interest could be found in banking, policy and public finance
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