KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea (2011–2024)

This dataset contains firm-level financial and tax-related variables for Korean listed firms, including KOSPI, from 2011 to 2024. The dataset is organized at the firm-year level, covering corporate characteristics, financial performance indicators, and multiple measures of tax avoidance. Not all firms are observed for the full period (2011–2024). Some firms appear only after listing years (e.g., from 2013 onward) or have missing intermediate years. Users should account for missing years in their empirical analysis. Contents: Firm characteristics: ownership, size, leverage, growth, profitability, etc. Tax avoidance measures: Cash ETR, GAAP ETR, Total and Discretionary book-tax differences (TSTA, TSDA). Balance sheet and market-based indicators (Tobin’s Q, MB ratio, etc.). File format: CSV / XLSXUnit of observation: Firm-year This dataset can be used in research on tax avoidance, corporate governance, financial performance, and ESG-related studies. When using this dataset, please cite using the assigned DOI.