Measures of corporate tax avoidance: empirical evidence from an emerging economy
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...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Malaysia Sarawak
2013
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/36193/ http://irep.iium.edu.my/36193/ http://irep.iium.edu.my/36193/1/IJBS_-_Measures_of_corporate_Tax_Avoidance.pdf |