Corporate tax aggressiveness and firm-specific influences in the industrial sector in Malaysia / Noor Emilina Mohd Nasir ... [et al.]

• Main Authors: Mohd Nasir, Noor Emilina, Rashid, Norfadzilah, Muhmad, Siti Nasuha, Yaacob, Najihah Marha, Kamarudin, Siti Nurhazwani
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2024
• Subjects: Accounting. Bookkeeping; Revenue. Taxation. Internal revenue
• Online Access: https://ir.uitm.edu.my/id/eprint/105795/1/105795.pdf; https://ir.uitm.edu.my/id/eprint/105795/

Tax aggressiveness, an important issue in corporate business, reflects a company's strategies to minimize tax liabilities, which often border on legal and ethical boundaries. This behavior has significant implications for tax authorities and financial regulators. The prevalence of creative acco...