Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda

• 主要な著者: Nivakan, Sritharan, Salawati, Sahari, Cheuk, Sharon Choy Sheung, Mohamed Ahmad, Syubaili
• フォーマット: 論文
• 言語: English
• 出版事項: Human Resource Management Academic Research Society 2022
• 主題: H Social Sciences (General); HJ Public Finance
• オンライン･アクセス: http://ir.unimas.my/id/eprint/39440/1/Corporate%20Tax%20Avoidance.pdf; http://ir.unimas.my/id/eprint/39440/; https://hrmars.com/papers_submitted/14683/corporate-tax-avoidance-a-systematic-literature-review-and-research-agenda.pdf

Emerging research studies explore various factors that impact on the corporate tax avoidance. Exploration of tax avoidance is crucial since this strategy legally accepted across the world. However, the research studies made of the past 20 years are widely discussed, looking into the impact made by t...