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Ownership Structure and Tax Avoidance: Evidence from Indian SMEs

Author

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  • Omar Farooq

    (ADA University, Azerbaijan)

  • Angie Abdel Zaher

    (Florida International University, USA)

Abstract

The paper examines the relationship between ownership concentrations and tax avoidance for small–medium enterprises (SMEs) in India. With a panel dataset built from small- and medium-sized enterprise surveys over the period between 2013 and 2014, we find that SMEs with concentrated ownership have a negative association with tax avoidance. The result is more pronounced for SMEs headquartered in states/provinces with stronger economic and institutional environment. The results also indicate that for any two SMEs with similar levels of ownership concentration, the SME with higher capital needs is more likely to avoid taxes.

Suggested Citation

  • Omar Farooq & Angie Abdel Zaher, 2020. "Ownership Structure and Tax Avoidance: Evidence from Indian SMEs," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-19, June.
    • Handle: RePEc:wsi:rpbfmp:v:23:y:2020:i:02:n:s0219091520500125
    DOI: 10.1142/S0219091520500125
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    Cited by:

    1. Luk Luk Fuadah & Kencana Dewi & Mukhtaruddin Mukhtaruddin & Umi Kalsum & Anton Arisman, 2022. "The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang," Sustainability, MDPI, vol. 14(7), pages 1-17, March.

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