The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable

Beliefs about the rationality of economic agents and the predominantly controlling nature of tax policy may lead to the opinion that companies a priori do not want to pay taxes and are interested in keeping most of the income for themselves. Numerous studies show that many factors influence the tax...

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Bibliographic Details
Main Authors: Cindy, Rasinta Ria Ginting
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2022-12-01
Series:Облік і фінанси
Subjects:
Online Access:http://www.afj.org.ua/pdf/958-vpliv-zrostannya-prodazhiv-rentabelnosti-ta-kreditnogo-plecha-na-uhilennya-vid-splati-podatkiv-iz-rozmirom-firmi-yak-poserednickoyu-zminnoyu.pdf