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Tax Avoidance and Family Firm: A Systematic Literature Review

In: Proceedings of the International Colloquium on Business and Economics (ICBE 2022)

Author

Listed:
  • Nurul Herawati

    (Universitas Trunojoyo Madura)

  • Rahmawati Rahmawati

    (Universitas Sebelas Maret)

  • Bandi Bandi

    (Universitas Sebelas Maret)

  • Doddy Setiawan

    (Universitas Sebelas Maret)

Abstract

This paper aims to systematically examine studies related to tax avoidance and family firms and set an agenda for future study. This study used a systematic approach to review 18 studies of tax avoidance in family firms selected from 1,177 articles published in Scopus indexed journals in 2010-July 2020. Studies on tax avoidance in family firms have reported mixed results. The theories used are agency theory, SEW, resource-based views, stakeholder, and legitimacy theory. The heterogeneity of family firms has received the attention of previous researchers. This study is rarely conducted in developing capital markets. There are very few analyzes with an international approach and private companies’ context. This study also revealed that previous studies employed various proxy variables in tax avoidance and family firms. This study filled the gap in tax avoidance study in family firms by (1) develops a comprehensive framework that synthesizes and provides overall direction for tax avoidance study in the family firm; (2) shows a gap in the tax avoidance literature in family firms; and (3) provides direction for future research.

Suggested Citation

  • Nurul Herawati & Rahmawati Rahmawati & Bandi Bandi & Doddy Setiawan, 2022. "Tax Avoidance and Family Firm: A Systematic Literature Review," Advances in Economics, Business and Management Research, in: Rahmawati Rahmawati & Mulyaningsih Tri & Arifin Taufiq & Hendarsjah Hidajat (ed.), Proceedings of the International Colloquium on Business and Economics (ICBE 2022), pages 241-251, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-066-4_21
    DOI: 10.2991/978-94-6463-066-4_21
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