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Keywords: Developing country
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Journal Articles
Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country
Available to Purchase
Journal:
Journal of Global Responsibility
Journal of Global Responsibility (2025) 16 (1): 37–51.
Published: 05 January 2024
... of contributing to hard law development. Thus, this research focuses on analyzing whether soft law mechanisms can encourage hard law compliance. Tax disclosure GRI-based sustainability reports Aggressive tax avoidance Developing country As stakeholders’ power grows, firms face pressure...
