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The Effects of Corporate Tax Rate on the Firm Performance

The Effects of Corporate Tax Rate on the Firm Performance

Gamze Oz-Yalaman
Copyright: © 2020 |Pages: 30
ISBN13: 9781799811251|ISBN10: 1799811255|ISBN13 Softcover: 9781799811268|EISBN13: 9781799811275
DOI: 10.4018/978-1-7998-1125-1.ch028
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MLA

Oz-Yalaman, Gamze. "The Effects of Corporate Tax Rate on the Firm Performance." Handbook of Research on Strategic Fit and Design in Business Ecosystems, edited by Umit Hacioglu, IGI Global, 2020, pp. 640-669. https://doi.org/10.4018/978-1-7998-1125-1.ch028

APA

Oz-Yalaman, G. (2020). The Effects of Corporate Tax Rate on the Firm Performance. In U. Hacioglu (Ed.), Handbook of Research on Strategic Fit and Design in Business Ecosystems (pp. 640-669). IGI Global. https://doi.org/10.4018/978-1-7998-1125-1.ch028

Chicago

Oz-Yalaman, Gamze. "The Effects of Corporate Tax Rate on the Firm Performance." In Handbook of Research on Strategic Fit and Design in Business Ecosystems, edited by Umit Hacioglu, 640-669. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-7998-1125-1.ch028

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Abstract

The issue of taxation is one of the key subjects that draw the attention of both policymakers and business executives. This chapter investigates the effects of taxation on the firm performance by using an extensive data set from a panel of 738 companies for 16 different countries over the years between 2000 and 2016. The results suggest that the impact of corporate tax rates on firm performance is significantly negative. The results also show that financial crisis, development levels of countries, and size of firms have a significant effect on this relationship. The results are robust in terms of combining different sets of control variables. These findings are to guide the business executives in the decision-making process, which could increase the firm performance, and the results may help to improve the implementation of fiscal policy in the field of taxation.

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