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Women in control and tax compliance

Women in control and tax compliance The study aims to empirically analyze the effects of the presence of female top managers and owners on corporate tax compliance.Design/methodology/approachData for analysis were sourced from the World Bank Enterprise Surveys that involved 23,178 private firms in 98 countries. The surveys used a stratified random sampling method by using three criteria, namely, firm size, business sector and geographic region, within each country. Further, data are analyzed using the ordinal logistic regression and supported by the marginal effect analysis.FindingsThe results show that the presence of female top managers and owners is a significant factor that underlies the firm-level tax compliance difference when firms exhibit relatively lower compliance.Practical implicationsAlthough this study shows that the determinants of corporate tax compliance are very complex, there are also crucial roles of top managers and owners' gender. This study advises firms to use the gender equality strategy to generate the best human capital, especially in their top management levels. Besides, this study can be helpful in designing policies that facilitate women to reach top managerial levels or to own businesses as an alternative method to enhance tax compliance for developing countries that fail to generate optimal corporate income tax revenues.Originality/valueTo the best of the authors’ knowledge, no previous studies examine the effects of the presence of female top managers and business owners on firms’ tax compliance policies. This study contributes to extend the understanding of the important role of women in corporate strategic decision-making, especially in taxation policies in various developing countries. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Gender in Management An International Journal Emerald Publishing

Women in control and tax compliance

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References (154)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1754-2413
DOI
10.1108/gm-06-2018-0071
Publisher site
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Abstract

The study aims to empirically analyze the effects of the presence of female top managers and owners on corporate tax compliance.Design/methodology/approachData for analysis were sourced from the World Bank Enterprise Surveys that involved 23,178 private firms in 98 countries. The surveys used a stratified random sampling method by using three criteria, namely, firm size, business sector and geographic region, within each country. Further, data are analyzed using the ordinal logistic regression and supported by the marginal effect analysis.FindingsThe results show that the presence of female top managers and owners is a significant factor that underlies the firm-level tax compliance difference when firms exhibit relatively lower compliance.Practical implicationsAlthough this study shows that the determinants of corporate tax compliance are very complex, there are also crucial roles of top managers and owners' gender. This study advises firms to use the gender equality strategy to generate the best human capital, especially in their top management levels. Besides, this study can be helpful in designing policies that facilitate women to reach top managerial levels or to own businesses as an alternative method to enhance tax compliance for developing countries that fail to generate optimal corporate income tax revenues.Originality/valueTo the best of the authors’ knowledge, no previous studies examine the effects of the presence of female top managers and business owners on firms’ tax compliance policies. This study contributes to extend the understanding of the important role of women in corporate strategic decision-making, especially in taxation policies in various developing countries.

Journal

Gender in Management An International Journal – Emerald Publishing

Published: Sep 12, 2019

Keywords: Tax compliance; Female firm owners; Female top managers

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