Measures of corporate tax avoidance: empirical evidence from an emerging economy

The prevalence of tax avoidance practices has necessitated several efforts in understanding the determinants of the menace. While these efforts are highly commendable, the studies so far lack the proper construct for measuring the term ‘corporate tax avoidance’. This has posed some limitations to...

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Bibliographic Details
Main Authors: Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
Format: Article
Language:English
Published: Universiti Malaysia Sarawak 2013
Subjects:
Online Access:http://irep.iium.edu.my/36193/
http://irep.iium.edu.my/36193/
http://irep.iium.edu.my/36193/1/IJBS_-_Measures_of_corporate_Tax_Avoidance.pdf