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Keywords: Tax strategy
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (7): 63–84.
Published: 27 August 2024
... In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country...
