(A thesis submitted in partial fulfilment of the requirements for the degree of MASTER OF ARTS IN DEVELOPMENT ECONOMICS, VIETNAM – THE NETHERLANDS PROGRAMME FOR M.A IN DEVELOPMENT ECONOMICS)
By DAO THI HAN (VNP 20)
Academic Supervisor: Dr. Nguyen Thi Thuy Linh
Using data set of 296 publicly listed firms in Ho Chi Minh Stock Exchange from 2010 to 2015, the study analyses the engagement of female board members, also in case of being leader of board and executive manager, on tax avoidance activities, measured by three proxies. The fixed effect regression results indicate gender diversity in boardroom is negatively associated with tax avoidance measured by effective tax rate but chairwomen are more engaged in tax avoidance measured by book-tax difference. As a result, the presence of women in boardroom of HOSE listed firms is important to shareholders who consider about firms' transparency or profit.
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