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...

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Bibliographic Details
Main Authors: Suryo Utomo, Mohd Rizal Palil, Romlah Jaffar, Rosiati Ramli
Format: Article
Language:English
Published: Fakulti Ekonomi dan Pengurusan 2015
Online Access:http://journalarticle.ukm.my/9583/
http://journalarticle.ukm.my/9583/
http://journalarticle.ukm.my/9583/1/7229-33165-1-PB.pdf