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Keywords: Effective tax rate
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Journal Articles
Corporate tax planning and corporate tax disclosure
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Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (2): 327–364.
Published: 21 October 2019
...Mahfoudh Hussein Mgammal Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses. Design/methodology/approach A firm-level...
