Measuring corporate tax avoidance: An empirical evidence
The prevalence of tax avoidance practices has necessitated several efforts in understanding the determinants of the menace. While these efforts are highly commendable, the studies so far lack the proper construct for measuring the term ‘corporate tax avoidance’. This has posed some limitations to th...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2013
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/32159/ http://irep.iium.edu.my/32159/1/Proceeding_-_10th_AAM_International_Conference_2013.pdf |