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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| Главные авторы: | , |
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| Формат: | Artigo |
| Язык: | Inglês |
| Опубликовано: |
Universidade de São Paulo
2024-01-01
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| Серии: | Revista Contabilidade & Finanças |
| Предметы: | |
| Online-ссылка: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772023000300504&tlng=en |
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