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Keywords: Tax avoidance
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Journal Articles
Does tax avoidance affect productivity in SMEs?
Available to Purchase
Journal:
Management Decision
Management Decision (2024) 62 (10): 3261–3285.
Published: 23 May 2024
...Juan P. Sánchez-Ballesta; José Yagüe Purpose The present paper examines whether tax avoidance practices affect productivity in small and medium-sized enterprises (SMEs). This study also analyses whether this association is moderated by firm size, firm financial constraints, management control...
