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Tax Planning and Firm Value: A Review of Literature

Author

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  • Ofuan .J. Ilaboya
  • Monday .O. Izevbekhai
  • Friday .I. Ohiokha

Abstract

This paper articulates extant literature that is related to tax planning and firm value with a view to identifying gaps for further extensive empirical consideration. Companies are always looking for means to reduce their corporate tax liability, and this has led to some high-level corporate fraud involving tax evasion in both developed and developing countries. This paper, therefore, presents a review of extant literature on tax planning and firm value. The methodology adopted is a desktop study that is based on deductions from the literature reviewed. The paper identified gaps that require hardcore empirical investigation to reduce the inconsistencies observed in the results of the literature reviewed.

Suggested Citation

  • Ofuan .J. Ilaboya & Monday .O. Izevbekhai & Friday .I. Ohiokha, 2016. "Tax Planning and Firm Value: A Review of Literature," Business and Management Research, Business and Management Research, Sciedu Press, vol. 5(2), pages 81-91, June.
    • Handle: RePEc:jfr:bmr111:v:5:y:2016:i:2:p:81-91
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    References listed on IDEAS

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    Cited by:

    1. Simeon Oeta & Richard Kiai & Joseph Muchiri, 2019. "Influence of tax planning on financial performance of manufacturing companies listed at Nairobi Securities Exchange," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(6), pages 262-270, October.
    2. E. A. Onatuyeh & I. Ukolobi, 2020. "Tax Aggressiveness, Corporate Governance and Audit Fees: A Study of Listed Firms in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 278-295, December.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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