Purpose This study aims to explore the evidence of the probability of firms’ tax avoidance and the downward convergence trend of national statutory tax rates and firms’ effective tax rates. Design/methodology/approach This research employs exploratory data analysis using interactive data...

his paper is about the importance of Big Data and What You Can Accomplish with the data that counts. Until recently, organizations have been limited to using subsets of their data, or they were constrained to simplistic analyses because the sheer volumes of data overwhelmed their processing...