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Monograph: Corporate Tax Avoidance A Structured Review of Existing Research and Future Directions
Through His mercy, we present this monograph titled “Corporate Tax Avoidance: A Structured Review of Existing Research and Future Research Directions” This monograph is the culmination of our efforts to provide a detailed overview of the practice of tax avoidance by corporations and formulate research directions that can deepen our understanding of this phenomenon.
The practice of tax avoidance by corporations has garnered significant attention from economists and financial scholars in recent decades. In the context of globalization and the complexity of tax systems, a profound understanding of corporate behavior in managing their tax obligations is increasingly crucial. Therefore, this monograph aims to contribute to the expansion of knowledge about the phenomenon of corporate tax avoidance.
In this monograph, readers will be invited to explore various aspects related to corporate tax avoidance. We will discuss the theories underlying tax avoidance practices, the factors influencing them, the methods used by corporations, and the consequences of such behavior. Additionally, we will review the empirical evidence accumulated by previous researchers and identify challenges and opportunities for future research.
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