Poya Ebrahimi
BS student in Accounting,Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
[ 1 ] - Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership
Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...
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