Corporate tax aggressiveness : evidence unresolved agency problem captured by theory agency type 3
Year of publication: |
2023
|
---|---|
Authors: | Alkausar, Bani ; Nugroho, Yanuar ; Qomariyah, Alfiyatul ; Prasetyo, Ari |
Published in: |
Cogent business & management. - London : Taylor & Francis, ISSN 2331-1975, ZDB-ID 2837523-3. - Vol. 10.2023, 2, Art.-No. 2218685, p. 1-13
|
Subject: | agency problem | cash effective tax rate | Corporate governance | effective tax rate | financial reporting | tax aggressiveness | taxation | Prinzipal-Agent-Theorie | Agency theory | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Corporate Governance | Steuertarif | Tax rate |
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