Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 100

Tóm tắt tiếng Việt:

English Summary:

The study examines the moderating role of customers on the impact of corporate income tax avoidance on firm value in Vietnam. The data sample includes 397 companies listed on the Vietnamese stock market from 2015 to 2022, with 3,176 observations. The research results show that the customer factor weakens the positive impact of tax avoidance on firm value. Furthermore, the findings indicate that the customer factor reduces the positive impact of tax avoidance on firm value in high-risk tax avoidance and medium-risk tax avoidance zones. However, in low-risk tax avoidance zones, the customer factor enhances the positive impact of tax avoidance on firm value. Based on the research results, the authors propose several recommendations for investors and corporate managers to optimize investment and business performance.

Từ khóa: customers, firm value, stakeholders, tax avoidance, tax risks.

Số lượt đọc: 8 - Số lượt tải về: 5

DOI Code: https://doi.org/10.71374/jfar.v25.i2.22