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Article
Publication date: 28 June 2023

Anshu Duhoon and Mohinder Singh

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the…

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Abstract

Purpose

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

Design/methodology/approach

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

Findings

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

Research limitations/implications

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

Originality/value

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

Details

LBS Journal of Management & Research, vol. 21 no. 2
Type: Research Article
ISSN: 0972-8031

Keywords

Article
Publication date: 6 December 2023

Emre Burak Ekmekcioglu, Hamidah Nabawanuka, Yussif Mohammed Alhassan, John Yaw Akparep and Cansu Ergenç

This paper aims to examine how organizational practices such as climate for conflict management (CCM) and high involvement work practices (HIWPs) reduce the negative consequences…

Abstract

Purpose

This paper aims to examine how organizational practices such as climate for conflict management (CCM) and high involvement work practices (HIWPs) reduce the negative consequences of workplace bullying (WPB) on work-related depression (WRD).

Design/methodology/approach

Data were collected from 468 full-time employees working in the financial sector in Türkiye by applying a student-recruited sampling strategy. The aforesaid relationships were assessed using SPSS AMOS 29.

Findings

The results indicated that WPB leads to WRD; however, this effect is alleviated by employee perceptions of strong CCM and the administration of HIWPs in workplace settings.

Research limitations/implications

Collecting data from a single source poses the risks of self-report data bias; however, in the future, data may be collected from multiple sources to lessen this potential threat. The study was a cross-sectional study, which makes it hard to make casual inferences; longitudinal data would be more beneficial to establish casual associations.

Practical implications

Business owners and managers can draw from the study results to create a work environment perceived by employees to be fair when dealing with conflicts and the negative vices of bullying in workplaces. Also, organizations may administer practices that empower employees’ confidence and competence to deal with negative persecution in organizations.

Originality/value

Few studies, if any, have focused on examining the moderating effect of CCM and HIWPs in the association between WPB and WRD. Drawing upon conservation of resources theory, the study stands out as it tests the moderating effect of CCM and HIWPs in the connection between WPB and WRD. The findings contribute to the few available studies tackling organizational factors relevant to alleviating the negative consequences of WPB in organizations.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

Keywords

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