Corporate tax disclosure: A review of concepts, theories, constraints, and benefits

The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of organizations�...

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Bibliographic Details
Main Authors: Mgammal, Mahfoudh Hussein, Ku Ismail, Ku Nor Izah
Format: Article
Published: Canadian Center of Science and Education 2015
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