Examination of the Effects of the Managerial Ability on Tax Avoidance
Tax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing. In the most of previous researches, the emphases were on certain features of companies, representing factors affecting tax avoidance, and...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2017-05-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1649_d96b3b50091c5cd0562340ff2556ac6e.pdf |