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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Auteurs principaux: Masoud Hasani Alghar, Saber Sheri Anaghiz (Ph.D)
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2017
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Accès en ligne:https://doaj.org/article/ba59921b70e345078b6d38f579f41c70
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