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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          | 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 | 
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