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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| Main Authors: | , |
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| 格式: | Article |
| 语言: | English |
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Canadian Center of Science and Education
2015
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| 在线阅读: | http://repo.uum.edu.my/16428/1/R19.pdf http://repo.uum.edu.my/16428/ http://doi.org/10.5539/ass.v11n28p1 |
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