Components of tax planning and characteristics of top management team

Tax planning activities can be detrimental to the welfare of a country’s nations. Firms’ tax planning strategies can be classified according to the activities’ components, i.e. permanent, temporary and statutory tax rates differences. Upper echelons theory explains top management team (TMT) as cor...

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Bibliographic Details
Main Author: Nor Shaipah Abdul Wahab,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2020
Online Access:http://journalarticle.ukm.my/15649/1/40813-130404-1-PB.pdf
http://journalarticle.ukm.my/15649/
http://ejournal.ukm.my/pengurusan/issue/view/1283
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