Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda
The paper aims to understand the impact of corporate ownership structure on tax avoidance in Asian contexts. The ownership structure in Asia is concentrated in one group of shareholders, which enables this shareholder to have a significant influence on tax avoidance. This research mainly reviews pub...
| Published in: | Journal of Tax Reform |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Ural Federal University
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135749625&doi=10.15826%2fjtr.2022.8.2.115&partnerID=40&md5=f70a9a8ec983e57ad08df2f253f1b063 |