The influence of inside and outside actors on corporate tax avoidance in an imputation regime

The finding of studies that explore why some corporations are more tax aggressive than others have real-world implications for policymakers and the public. Extant archival research has mainly excluded loss firm-year observations. This thesis aims to identify the sources of variation in tax behaviours across all Australian companies and over time. Specifically, this thesis seeks to investigate corporations' tax avoidance behaviours based on firm characteristics and the shared impact of the corporate actors (CEOs, board of directors, institutional and major shareholders, and audit firms) who may influence tax policies. Doing so explores extant research's theoretical inconsistencies, limitations, and measurement issues.