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The impact of tax avoidance on the value of listed firms in Vietnam

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  • Nguyen Minh Ha
  • Pham Tuan Anh
  • Xiao-Guang Yue
  • Nguyen Hoang Phi Nam

Abstract

The study aims to examine the impact of tax avoidance on the value of listed firms in Vietnam. Using a sample of 209 non-financial businesses listed on the Ho Chi Minh Stock Exchange (HOSE) in Vietnam for the period 2010–2018 and the Panel-Corrected Standard Errors (PCSE) to overcome the model’s errors, we show that tax avoidance has a negative impact on the value of businesses at a 10% significance level. In addition, other variables, such as foreign ownership, investment, return on assets, leverage, the growth rate, firm size, sales index, and age of the firm, have a positive impact on firm value. In addition, variables such as state ownership and total accruals have a negative impact on firm value, and most of them are highly robust. However, firm size and the firm growth rate are not statistically significant in the study.

Suggested Citation

  • Nguyen Minh Ha & Pham Tuan Anh & Xiao-Guang Yue & Nguyen Hoang Phi Nam, 2021. "The impact of tax avoidance on the value of listed firms in Vietnam," Cogent Business & Management, Taylor & Francis Journals, vol. 8(1), pages 1930870-193, January.
    • Handle: RePEc:taf:oabmxx:v:8:y:2021:i:1:p:1930870
    DOI: 10.1080/23311975.2021.1930870
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