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The effect of generalized trust and altruism on tax avoidance in Norway

Tran, Hao Vy; Thorbjørnsen, Lars Sondre Klepp
Master thesis
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https://hdl.handle.net/11250/2827356
Date
2021
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  • Master of Science [1522]
Abstract
The popularity of research on the relationship between corporate tax avoidance and

social concepts has steadily increased and been more emphasized. Prior research on

the relationship between social capital and tax avoidance seems to have a common

consensus where counties with higher levels of social capital experience less tax

avoidance. Using an extensive database with high quality of accounting data from

CCGR, complemented with regional data from NSD and SSB, we obtain

contradicting results compared to prior research. Our results indicate that higher

levels of trust and altruism are associated with higher levels of tax avoidance,

arguing that civic perception and firm reputation provide incentives to withstand

tax-avoiding activities. The results are robust when we take into account the 2006

Norwegian tax reform and whether the firm is small or not.
Description
Masteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2021
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Handelshøyskolen BI

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