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....
Saved in:
| Main Authors: | Sabina Kołodziej, Ewa Wanda Maruszewska, Małgorzata Niesiobędzka |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-11-01
|
| Series: | Central European Management Journal |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/CEMJ-08-2022-0091/full/pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION
by: Hugo Leonardo Menezes de Carvalho, et al.
Published: (2022-01-01) -
Tax Impact on Household Income
by: Pavlova Mariyana
Published: (2016-08-01) -
CHANGES IN INCOME TAX IN ROMANIA
by: Cristina Elena DUMITRU, et al.
Published: (2015-07-01) -
Tax odysey-tax evasion wchich ends with penalty?
by: Krzysztof, Raul Woźniak
Published: (2016-02-01) -
Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach
by: Najme Esmaeil Darjani, et al.
Published: (2023-09-01)