EVALUATING TAX PLANNING AND CORPORATE GOVERNANCE

EVALUATING TAX PLANNING AND CORPORATE GOVERNANCE

Registration ID: IJNRD_184216

Published ID: IJNRD2211185

DOI: Click Here to Get

Dr. Umang Mittal , Divya Sharma

Corporate Governance, Taxation, Income sources, Board, Independent Board, Board Compenation.

Taxation plays a vital role both in a nation and in a corporation. For a nation it is one of the main income sources, while for the corporation taxes will minimizing corporate net income. To reducing the tax payment, corporation dealing a corporate tax planning according to few past researches, there are a correlation in corporate governance deputy could be used in corporate governance research, in this research we are focusing on three number of board, number of independent board and board compensation. We calculate corporate tax planning by using effective tax rate (GAAP ETR and current ETR are used in this research). By using many other control variables, we run the regression and manner the statistical analysis to examine the correlation between corporate governance corporate tax planning. Our result represent the corporate governance have an important correlation to corporate tax planning.

Published Paper   E-Certificate

"EVALUATING TAX PLANNING AND CORPORATE GOVERNANCE", IJNRD - INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (www.IJNRD.org), ISSN:2456-4184, Vol.7, Issue 11, page no.b708-b712, November-2022, Available :https://ijnrd.org/papers/IJNRD2211185.pdf

Volume 7 Issue 11, November-2022

Pages : b708-b712

Paper Reg. ID: IJNRD_184216

Published Paper Id: IJNRD2211185

Downloads: 000121170

Research Area: Commerce

Country: MUZAFFARNAGAR, Uttar Pradesh, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2211185.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2211185

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Publisher: IJNRD (IJ Publication) Janvi Wave

This work is licensed under a Creative Commons Attribution 4.0 International License and The Open Definition

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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (IJNRD) aims to explore advances in research pertaining to applied, theoretical and experimental Technological studies. The goal is to promote scientific information interchange between researchers, developers, engineers, students, and practitioners working in and around the world. IJNRD will provide an opportunity for practitioners and educators of engineering field to exchange research evidence, models of best practice and innovative ideas.

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