Tax avoidance over time: Insights from the incentivised corporate taxpayer

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...

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Bibliographic Details
Other Authors: Hamid, N.A., Hamzah, A.F.H., Zawawi, S.N.M.
Format: Book
Language:Undetermined
Online Access:Click to open via EzAccess