Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences
نویسندگان
چکیده
منابع مشابه
Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?
From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business stu...
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Obtaining a Copy of this Abstract Copies of this Abstract are available for purchase from the Australian Accounting Standards Board by contacting: and layout of this Abstract are protected by Australian copyright law and the comparable law of other countries. No part of this Abstract may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the...
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ژورنال
عنوان ژورنال: International Journal of Research in Business and Social Science (2147-4478)
سال: 2017
ISSN: 2147-4478
DOI: 10.20525/ijrbs.v6i5.765