Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent business & management 10 (2023) 3, pp. 1-30
This paper investigates the empirical relationship between language structures and prevalent tax avoidance practices …, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how … empirical evidence obtained shows that conforming tax avoidance is mostly practiced by companies in countries whose grammar …