The effect of income and expense shifting on the corporate income tax evasion

Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability....

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Bibliographic Details
Main Authors: Sabina Kołodziej, Ewa Wanda Maruszewska, Małgorzata Niesiobędzka
Format: Article
Language:English
Published: Emerald Publishing 2023-11-01
Series:Central European Management Journal
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Online Access:https://www.emerald.com/insight/content/doi/10.1108/CEMJ-08-2022-0091/full/pdf
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