Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - In: Journal of Business Economics 93 (2022) 3, pp. 509-557
firms, we find a positive association with the quality of their tax control framework and their investments in the … the quality of the tax control framework and the need for comprehensive improvements in human capital and internal … processes, suggesting that the tax control framework affects the firms' perceptions of their tax capabilities and drives …