Tax Avoidance and Tax Disclosures in Corporate Social Responsibility Reports in the United Kingdom
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DOI: 10.2308/jiar-2020-036
Abstract: This study examines how a firm’s tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher… read more here.
Keywords: tax; disclosures corporate; tax disclosures; avoidance tax ... See more keywords