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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| 格式: | Article |
| 语言: | English |
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Penerbit Universiti Kebangsaan Malaysia
2020
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| 在线阅读: | 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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