در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه اجتناب مالیاتی (اجتناب از پرداخت مالیات) از سال 2009 الی 2018 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه اجتناب مالیاتی- فرمت word
فهرست مطالب
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................11
برخی از منابع
منابع و ماخذ:
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Badertscher, B. and Katz, S. Rego, S. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56, 228-250
Balakrishnan, K., Blouin, J. & Guay, W (2012), Does Tax Aggressiveness Reduce Corporate Transparency?, Working Paper, University of Pennsylvania
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Chang Youl, K.O., Park, J., Jung, H. (2013). Managerial Ability and Tax Avoidance. AGE, 1(1), 449-477
Chee, Seungmin. Choi.w. Shin. J(2017). The Non-Linear Relationship Between CEO Compensation Incentives And Corporate Tax Avoidance. The Journal of Applied Business Research – May/June 2017. Volume 33, Number 3
Chen, S., Chen, X., Cheng, Q. & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms. Journal of Financial Economics, 91(1): 41-61.
Chen, X.; Hu N.; Wang X.; and X Tang (2014). Tax Avoidance and Firm Value: Evidence from China, Nankai Business Review International, 5 (1): 25-42.
Chen, Y., Huang, SH., Pereira, R. & Wang, J (2009), Corporate Tax Avoidance and Firm Opacity, Discussion Paper.
Chyz, J., Gaertner, F., Kausar, A & . Watson, L. (2014). Overconfidence and Aggressive Corporate Tax Policy. Available at SSRN: http://ssrn.com/ abstract=2408236