Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

AbstractThis study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate gov...

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Bibliographic Details
Main Authors: Bani Alkausar, Yanuar Nugroho, Alfiyatul Qomariyah, Ari Prasetyo
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Corporate governance
tax aggressiveness
agency problem
financial reporting
taxation
effective tax rate
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685

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