“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures
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DOI: 10.1016/j.cpa.2020.102227
Abstract: Abstract Material misstatements in corporate tax disclosures have widespread economic and social impacts. Our study investigates how disciplinary power flows through communication channels between institutional investors and senior executives to normalise understandings of tax disclosures… read more here.
Keywords: tax; unknown unknowns; power; tax knowledge ... See more keywords
A conceptual framework of tax knowledge
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DOI: 10.1108/medar-09-2018-0379
Abstract: Purpose This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance. Design/methodology/approach Relevant literature was sourced using keywords… read more here.
Keywords: tax knowledge; tax; compliance; conceptual framework ... See more keywords
Machiavellianism, tax knowledge, and ethical perceptions of tax avoidance: survey of undergraduate students in West Java, Indonesia
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DOI: 10.1504/ijtgm.2017.10002789
Abstract: The purpose of this research was to analyse the impact of Machiavellianism and tax knowledge on the ethical perceptions of undergraduate students regarding tax avoidance and evasion. A quantitative research method was employed. Data were… read more here.
Keywords: tax; perceptions tax; tax knowledge; tax avoidance ... See more keywords