Corporate ownership, governance and tax avoidance: an interactive effects
Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investigations into the relationship between corporate ownership structure...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Elsevier
2014
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Subjects: | |
Online Access: | http://irep.iium.edu.my/40772/ http://irep.iium.edu.my/40772/ http://irep.iium.edu.my/40772/1/Corporate_Ownership_governance_and_tax_avoidance_-_Procedia.pdf |