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Keywords: Corporate tax avoidance
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Journal Articles
Journal of Accounting in Emerging Economies 1–45.
Published: 23 June 2026
...S. Elavarasi; P.V. Thayyib Purpose This study systematically reviews the literature on corporate tax avoidance (CTA) in the digital economy, with a particular focus on emerging economies. It seeks to pinpoint essential mechanisms of profit shifting, evaluate tax policy responses and formulate...
Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (1): 84–105.
Published: 29 July 2024
...Guo Yao Koay; Noor Sharoja Sapiei Purpose This study examines the role of corporate governance on corporate tax avoidance from the developing country perspective of Malaysia. Design/methodology/approach A sample of 318 firm-year observations from 2016 to 2020 from the 100 largest listed...
