DETERMINANTS OF EFFECTIVE TAX RATES OF PUBLIC ENTERPRISES AS AN INDICATION OF TAX AVOIDANCE ON PROFIT TAX
Scientific research related to the avoidance of calculation and payment of profit tax in public enterprises is very rare, due to the belief that public enterprises do not avoid paying profit tax because their owner is the state, city, or local government unit. The research conducted in this paper h...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University Business Academy in Novi Sad Faculty of Law for Commerce and Judiciary
2024-07-01
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| Series: | Pravo |
| Subjects: | |
| Online Access: | https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/777 |