The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context
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- 121. The effect of tax preparers on corporate tax aggressiveness
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This paper studies the role of tax preparers in tax aggressiveness. Based on a sample of 342 UK companies indexed on the Financial Times Stock Exchange (FTSE) 350 from 2006 to 2016, it finds that external tax preparers are more tax aggressive than internal ones. The result is explained by the capability of external preparers to take more aggressive tax positions than internal preparers because of their knowledge in different changes to tax law, and their higher expertise in this field. The findings has implications for managers, policymakers and researchers.
| Iaith wreiddiol | Saesneg |
|---|---|
| Cyfnodolyn | International Journal of Finance and Economics |
| Cyfrol | 26 |
| Rhif y cyfnodolyn | 2 |
| Dyddiad ar-lein cynnar | 2 Awst 2020 |
| Dynodwyr Gwrthrych Digidol (DOIs) | |
| Statws | Cyhoeddwyd - 1 Ebr 2021 |
| Cyhoeddwyd yn allanol | Ie |