Examination of the Effects of the Managerial Ability on Tax Avoidance

Tax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing. In the most of previous researches, the emphases were on certain features of companies, representing factors affecting tax avoidance, and...

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Bibliographic Details
Main Authors: Masoud Hasani Alghar, Saber Sheri Anaghiz (Ph.D)
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2017
Subjects:
Online Access:https://doaj.org/article/ba59921b70e345078b6d38f579f41c70
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