THE EFFECT OF FINANCIAL DISTRESS AND ACCOUNTING CONSERVATISM ON TAX AVOIDANCE WITH LEVERAGE AS MODERATING VARIABLE
Tax avoidance is the activity of managing the company's finances to avoid the larger amount of tax burden legally without violating the prevailing laws. This study aims to analyze the effect of financial distress and accounting conservatism on tax avoidance with leverage as moderating variable....
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| Auteurs principaux: | , , , |
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| Format: | article |
| Langue: | EN RU |
| Publié: |
Russian Journal of Agricultural and Socio-Economic Sciences
2021
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/6fde28065e8f4ba580827a9f8abeed1c |
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