Corporate Tax Avoidance: A Systematic Literature Review and Research Agenda

• Main Authors: Nivakan, Sritharan, Salawati, Sahari, Cheuk, Sharon Choy Sheung, Mohamed Ahmad, Syubaili
• 格式: Article
• 語言: English
• 出版: Human Resource Management Academic Research Society 2022
• 主題: H Social Sciences (General); HJ Public Finance
• 在線閱讀: 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...