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

• المؤلفون الرئيسيون: Mgammal, Mahfoudh Hussein, Ku Ismail, Ku Nor Izah
• التنسيق: مقال
• اللغة: English
• منشور في: Canadian Center of Science and Education 2015
• الموضوعات: HF5601 Accounting; HJ Public Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/16428/1/R19.pdf; http://repo.uum.edu.my/16428/; http://doi.org/10.5539/ass.v11n28p1

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�...