2025, Vol. 8, Issue 2

author(s)
Sharada A Mareguddi, Prerana P Pattar, Vaishnavi Yadalli, Bhoomika Naik, Soumya M Unkal, Gouri B Sheelavant and Mahesh Bendigeri

abstract
This paper investigates the effect of corporate tax planning on the financial performance of Infosys Ltd., one of India's largest IT companies. Using data from FY 2015 to FY 2024, the study analyses key financial metrics, namely Debtors Intensity, Capital Intensity, Leverage, and Effective Tax Rate, to determine their influence on Return on Equity (ROE). The methodology incorporates both descriptive and inferential statistics. The findings highlight that while corporate tax planning does not directly enhance performance, leverage strategies significantly boost ROE. The results offer insights into how prudent financial management can improve shareholder returns and overall profitability.