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

Dr. Umang Mittal & Divya Sharma (November-2022). EVALUATING TAX PLANNING AND CORPORATE GOVERNANCE. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 7(11), b708-b712. 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: 000121985

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

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