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Essays on the non-financial determinants of corporate tax planning outcomes
Dissertation   Open access

Essays on the non-financial determinants of corporate tax planning outcomes

Milda Tylaite
Stockholm of School of Economics
Doctor of Philosophy (PHD), Stockholm School of Economics
2018

Abstract

This thesis consists of four empirical papers investigating corporate tax behavior in Sweden."CEO personal and corporate tax behavior consistency" explores whether and how CEO's personal tax preferences relate to corporate tax avoidance outcomes."CFO's role and corporate tax outcome's" investigates whether corporate tax outcomes can be explained by CFO's role as defined  in the firm."Corporate tax outcomes and executive turnover: Evidence from Sweden" examines which executive, a CEO or a CFO, is perceived to be primarily responsible for corporate tax outcomes, and what tax outcomes are preferred by corporate boards."Auditors and tax avoidance in micro firms" evaluates how the Swedish regulatory change of 2010 that allowed Swedish micro firms to opt out of audit affected their tax planning behavior.
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