Institutions and corporate tax evasion: A review of the literature and a methodological exploration

Institutions and corporate tax evasion: A review of the literature and a methodological exploration

We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that d...

Full description

Saved in:
Bibliographic Details
Main Authors: KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Perceived tax evasion
Tax avoidance
Institutional economics
Institutional hierarchy
Accounting practices
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2029
https://ink.library.smu.edu.sg/context/soa_research/article/3056/viewcontent/Institutions_and_Corporate_Tax_Evasion___KLLL.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/2029
https://ink.library.smu.edu.sg/context/soa_research/article/3056/viewcontent/Institutions_and_Corporate_Tax_Evasion___KLLL.pdf

Similar Items