Measures of corporate tax avoidance: empirical evidence from an emerging economy

• Main Authors: Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
• Format: Article
• Language: English
• Published: Universiti Malaysia Sarawak 2013
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/36193/1/IJBS_-_Measures_of_corporate_Tax_Avoidance.pdf; http://irep.iium.edu.my/36193/; http://www.ijbs.unimas.my/index.php/most-popular/item/228-measures-of-corporate-tax-avoidance-empirical-evidence-from-an-emerging-economy
• Institution: Universiti Islam Antarabangsa Malaysia

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...