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Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach. Findings – The...

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Bibliografski detalji
Glavni autori: Md Shamim Hossain, Md. Sobhan Ali, Chui Ching Ling, Chorng Yuan Fung
Format: Artigo
Jezik:Inglês
Izdano: Emerald Publishing 2024-07-01
Serija:AJAR (Asian Journal of Accounting Research)
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Online pristup:https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2023-0305/full/pdf
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