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Corporate tax planning and corporate tax disclosure

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Published in 2019 at "Meditari Accountancy Research"

DOI: 10.1108/medar-11-2018-0390

Abstract: Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income… read more here.

Keywords: tax; planning corporate; tax planning; corporate tax ... See more keywords