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VOL. 11, ISSUE 8 (2025)
Analysis of the relationship between corporate tax planning and financial performance using accounting information
Authors
Apurva Kumari, Dr. Ajoy Kumar
Abstract
Corporate tax planning is a crucial aspect of
overall corporate strategy, as it can significantly impact financial
performance and ultimately affect the bottom line. In recent years, there has
been a growing focus on the relationship between corporate tax planning and
financial performance in academic research. This abstract aims to provide an
overview of existing literature on this topic using accounting information.
Firstly, it is important to define what is meant by corporate tax planning. In
simple terms, it refers to strategies implemented by companies to minimize
their tax liability while remaining compliant with relevant laws and
regulations. This can involve various techniques such as taking advantage of
deductions or credits, utilizing different jurisdictions for taxation purposes,
or restructuring business operations. Numerous studies have examined the
effects of corporate tax planning on financial performance using accounting
information such as earnings before taxes (EBT), cash flow from operations
(CFO), and effective tax rate (ETR). The findings have been mixed, with some
studies showing a positive relationship between tax planning and financial
performance while others show no significant correlation.
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Pages:161-164
How to cite this article:
Apurva Kumari, Dr. Ajoy Kumar "Analysis of the relationship between corporate tax planning and financial performance using accounting information". International Journal of Commerce and Management Research, Vol 11, Issue 8, 2025, Pages 161-164
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