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All Journal International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Hollines Luahambowo
STIE Kasih Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tax Planning , Risk Reputation , and Discipline Managerial : Overview Literature on Companies with Different Life Cycles Hollines Luahambowo; Yessica Amelia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 1 (2024): March: International Journal of Business Law, Business Ethic, Busines Comunicat
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i1.348

Abstract

This literature review explores the impact of tax planning on reputational risk and managerial discipline across different stages of a firm's life cycle. The findings indicate that aggressive tax planning offers significant benefits during the introduction and growth stages by providing cash resources for investment and expansion. However, in the maturity and decline stages, such strategies can lead to reputational risks and weaken managerial discipline. The study highlights the moderating role of corporate governance structures, such as board diversity, in mitigating these negative effects by enhancing oversight and decision-making. Managers are advised to align tax planning strategies with the firm's life cycle stage to maximize benefits and minimize long-term risks. Despite offering valuable insights, this study is limited by its qualitative nature and reliance on existing literature, necessitating further empirical research.
Co-Authors Yessica Amelia