Business, Management and Accounting
5 years ago

Corporate tax avoidance linked to societal inequality and economic instability.

2 views
Journal of Economic Surveys
CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
Fangjun Wang, Shuolei Xu, Junqin Sun, Charles P. Cullinan

Paper Summary

The article reviews research on corporate tax avoidance in the past decade. It looks at how companies reduce their tax burden, whether by following the rules or breaking them. The study explores how tax avoidance is measured, what causes it, and what effects it has. The researchers suggest new areas for further study in this field.

Related papers

Business, Management and Accounting
2 years ago

New regulation effectively reduces corporate tax avoidance in Indonesia Stock Exchange.

Tax Avoidance
Tax Evasion
Corporate Governance
2 views
Business, Management and Accounting
3 years ago

Corporate tax avoidance boosts firm value, benefiting Vietnamese companies and economy.

Tax Avoidance
Tax Evasion
Earnings Management
2 views
Business, Management and Accounting
3 years ago

Postmaterialistic Culture Reduces Corporate Tax Avoidance Worldwide, Study Finds

Tax Avoidance
Tax Evasion
Earnings Management
2 views