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Keywords: M48
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Journal Articles
Asian Journal of Economics and Banking (2026) 10 (2): 283–300.
Published: 06 November 2025
... in developing economies. G30 M48 Tax avoidance (TA), the use of legal methods to reduce taxable income, has become a prominent issue in corporate finance and governance, particularly in developing economies where public resources are scarce and fiscal capacity is weak. While TA is not illegal, its...
