Shareholder’s political motive and corporate tax avoidance
This paper describes the relationship between shareholder’s political motive and corporate tax avoidance using the Fraud-Risk Theory framework. Many corporate shareholders around the world actively participated in their country’s political arena, either as politicians or as donors to political parti...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Fakulti Ekonomi dan Pengurusan
2015
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Online Access: | http://journalarticle.ukm.my/9583/ http://journalarticle.ukm.my/9583/ http://journalarticle.ukm.my/9583/1/7229-33165-1-PB.pdf |