TAX AVOIDANCE OVER TIME: INSIGHTS FROM THE INCENTIVISED CORPORATE TAXPAYER
An incentivised firm that pays low tax may not be engaging in fraudulent management, as generally assumed. However, it could have been due to tax avoidance strategies observed through reduced or lowered Effective Tax Rate (ETR) across ten years. Therefore, this research investigated the time trend o...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
2021
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |