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...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2024
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| Subjects: | |
| 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 |
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| Institution: | Singapore Management University |
| Language: | English |