Tax avoidance over time: Insights from the incentivised corporate taxpayer; [Unikanie podatków z czasem: Wnioski z zachęty podatnika korporacyjnego]
An incentivised firm that pays low tax may not be engaging in fraudulent management, as generally assumed. However, it could have been due to tax avoidance strategies observed through reduced or lowered Effective Tax Rate (ETR) across ten years. Therefore, this research investigated the time trend o...
| Published in: | Polish Journal of Management Studies |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Czestochowa University of Technology
2021
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121977500&doi=10.17512%2fpjms.2021.24.1.08&partnerID=40&md5=b9d0ffd8c872cd0ec9c79f6128dc3f27 |