Climate change mitigation and tax planning: A panel evidence of Malaysian list companies

Abstract

This research aims to examine the relationship between climate change mitigation (CCM) and tax planning in Malaysian. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate change mitigation and tax planning. Furthermore, it is observed that climate change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter.