Effects of the tax liability of managers on the relationship between tax infraction notices and tax avoidance

Effects of the tax liability of managers on the relationship between tax infraction notices and tax avoidance

ABSTRACT The aim of this research was to assess the moderating role of the joint and several liability of company directors in the relationship between the cumulative value of tax infraction notices and the subsequent level of corporate tax avoidance. Based on agency theory, the literature suggests...

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Bibliographic Details
Main Authors: Fabiano de Castro Liberato Costa, Roberto Carlos Klann
Format: Article
Language:English
Published: Universidade de São Paulo 2024-01-01
Series:Revista Contabilidade & Finanças
Subjects:
tax avoidance
tax infraction notices
agency theory
directors’ tax liability
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772023000300504&tlng=en

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http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772023000300504&tlng=en

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