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Keywords: Tax management
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Journal Articles
International Journal of Managerial Finance (2024) 20 (2): 304–333.
Published: 24 May 2023
...., 2019), and a higher risk of investigation and punishment by tax authorities (Mills et al., 2013), thus reducing corporate tax avoidance (Shen et al., 2021). Corporate digital transformation Corporate tax avoidance Tax effort Tax management Tax haven G10 G23 G30...
Journal Articles
International Journal of Managerial Finance (2019) 15 (4): 580–592.
Published: 12 April 2019
.... The greater fiscal risk does not imply greater incentives. Luiz Eduardo Gaio can be contacted at: luiz.gaio@ymail.com Tax Tax avoidance Tax management This paper analyzes the relationship between the concentration of managerial ownership and the behavior of tax avoidance in Brazilian...
