2014年外文翻译--公司所有权、治理与避税--互动效应

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1、5000 英文单词， 2.8 万英文字符 ， 中文 8400 字 文献出处： Annuar H A , Salihu I A , Obid S N S . Corporate Ownership, Governance and Tax Avoidance: An Interactive EffectsJ. Procedia - Social and Behavioral Sciences, 2014, 164:150-160. Corporate ownership, governance and tax avoidance: An interactive effects Hairul Azl

2、an Annuar, Ibrahim Aramide Salihu, Siti Normala Sheikh Obid Abstract Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investig

3、ations into the relationship between corporate ownership structure and corporate tax avoidance in Malaysia. It was argued, based on cost/benefits consideration of tax avoidance, that family; foreign and government ownerships could be associated with corporate tax avoidance among Malaysian listed com

4、panies. The study further proposes that strong governance mechanism could mitigate such association. Two econometrics dynamic panel data models are proposed for the investigation. Generalized Method Moment (GMM) estimator is recommended as the estimation method. Keywords: Corporate tax avoidance; ow

5、nership structure; corporate governance; developing economies; generalized method moment (GMM) 1. Introduction The issues of tax avoidance have been problems since the inception of tax legislations and are prevalent in every society where taxes are levied (Andreoni, Erard & Feinstein, 1998; Uadiale,

6、 Fagbemi & Ogunleye, 2010; Verboon & Dijke, 2007). This menace is even more prevalent among corporate taxpayers given the magnitude of the company income taxes. The fact that taxes take away greater proportion of the firms pre-tax earnings and subsequently reduce their distributable profits could be a reason for the endless war against corporate tax avoidance. While there are several anti-avoidance laws in almost every country, corporations around the world do employ expensive accountants t