The Nexus Between Firm Characteristics and Tax Avoidance: Insights from Vietnam

  • Authors

    • Nguyen Dinh Chien Faculty of Accounting and Finance, University of Economics, Hue University, Vietnam
    https://doi.org/10.14419/sqhtpg06

    Received date: December 19, 2025

    Accepted date: January 23, 2026

    Published date: February 18, 2026

  • Book-Tax Different; Effect Tax Rate; Tax Avoidance; Tax Behavior; Linear Regression

  • Abstract

    This study investigated the nexus between firm characteristics and tax avoidance in Vietnam. The data for analysis were obtained from 307 ‎companies, encompassing 1,138 observations, listed on the Ho Chi Minh Stock Exchange (HOSE) from 2015 to 2020 through the Fiinpro ‎platform. The findings emphasized the favorable impact of firm size and return on assets (ROA) on tax avoidance and the adverse effect of ‎loss status and financial leverage, while refuting any significant influence of healthy age on tax avoidance strategies. These results offer valuable insights for tax administration in developing countries like Vietnam, highlighting the importance of monitoring larger firms' tax reporting practices, encouraging responsible tax strategies, and recognizing the need for a nuanced approach to address tax avoidance in highly ‎leveraged companies while understanding the distinctive tax behavior of firms based on their financial status and age‎.

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    Chien , N. D. . (2026). The Nexus Between Firm Characteristics and Tax Avoidance: Insights from Vietnam. International Journal of Accounting and Economics Studies, 13(2), 251-261. https://doi.org/10.14419/sqhtpg06