The Effect of a Company’s Sustainable Competitive Advantage on Their Tax Avoidance Strategy—Focusing on Market Competition in Korea

This study analyzes whether a company’s competitive advantage affects tax avoidance strategy. Additionally, it these effects depend on the level of competition in market to which company belongs. is because strategy may vary depending characteristics firm, such as financial position and governance structure, dominance, or degree belongs can act an incentive for avoidance. Results this follows. Tax increases significantly share increases. Also, if sample divided by analyzed, results show that with increase power only oligopolistic markets low competition. Therefore, be interpreted effect varies market.