Incentives for corporate tax planning and reporting: Empirical evidence from Australia
This study extends prior research on the willingness of firms to significantly decrease their corporate taxes. It specifically examines the associations between corporate tax avoidance and the reported significant uncertainty of a firm’s tax position, the tax expertise and tax affiliations of its di...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Elsevier Ltd
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/11420 |