Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda

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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...

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Bibliographic Details
Published in:	Journal of Tax Reform
Main Author:	Syukur M.; Madah Marzuki M.; Zakaria M.
Format:	Article
Language:	English
Published:	Ural Federal University 2022
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

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