The Relationship between Board Characteristics and Tax Management of listed companies in the Stock Exchange of Thailand
Keywords:
Board characteristics, Tax management, Effective tax rateAbstract
This research aims to study the relationship between board characteristics and tax management of listed companies in the Stock Exchange of Thailand (SET) during 2013 to 2017. The sample size consisted of 221 companies which do not include financial sectors and real estate funds, the group of undergoing operation rehabilitation and Market for alternative investment (MAI). The data was collected from online database provided by SET Market Analysis and Reporting Tool (SET SMART) and measuring by using the econometric analysis program to test the relationship from the correlation coefficient and Binary Logistic Regression Analysis. The study indicated that Combining of Chief Executive Officer (CEO) and the board Chairman role has positive effects on tax management which measured by GAAP Effective tax rate, board size has positive effects on tax management which measured by Current Effective tax rate.
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