Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting
Year of publication: |
[2023]
|
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Authors: | Tuinsma, Tijmen ; De Witte, Kristof ; Janský, Petr ; Palanský, Miroslav ; Titl, Vitezslav |
Publisher: |
Prague : Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague |
Subject: | corporate tax avoidance | tax havens | financial transparency | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Unternehmenspublizität | Corporate disclosure | Steueroase | Tax haven | Welt | World | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Transparenz | Transparency | Gewinnverlagerung | Income shifting |
Extent: | 1 Online-Ressource (circa 31 Seiten) Illustrationen |
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Series: | IES working paper. - Praha : [Verlag nicht ermittelbar], ZDB-ID 2408568-6. - Vol. 2023, 4 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/286333 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion |
Source: | ECONIS - Online Catalogue of the ZBW |
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