Antecedents of tax aggressiveness of listed non-financial firms: Evidence from an emerging economy

Antecedents of tax aggressiveness of listed non-financial firms: Evidence from an emerging economy

The study examined the antecedents of aggressive tax behaviour among listed non-financial firms in Ghana. With firm-level data for 19 non-financial firms covering the period 2010–2019, we employed the system GMM approach. Our findings underscore the significance of political connection and financial...

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Bibliographic Details
Main Authors: Vincent Adela, Samuel Kwaku Agyei, James Atta Peprah
Format: Article
Language:English
Published: Elsevier 2023-07-01
Series:Scientific African
Subjects:
Tax aggressiveness
Political connection
Financial constraints
Ghana
Corporate Social Responsibility
Generalised Method of Moments
Online Access:http://www.sciencedirect.com/science/article/pii/S2468227623001114

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http://www.sciencedirect.com/science/article/pii/S2468227623001114

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