Purpose This study aims to examine whether tax avoidance is associated with overinvestment and the moderating role of financial reporting quality on such association in Italian private firms. Design/methodology/approach This study uses a multivariate regression analysis based on a sample...

This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and...

The potential tax capacity is very important for assessing the tax space for policy response, especially after the COVID-19 crisis. The main objective of this paper is to study the tax capacity of the Albanian economy, relative to other transition economies with the same patterns of development....

The Fourth International Conference on Financing for Development, scheduled to take place in Spain from June 30 to July 3, 2025, will address and revitalize strategies for Domestic Revenue Mobilization (DRM) essential to achieving the Sustainable Development Goals (SDGs). Building on the 2015...

The Fourth International Conference on Financing for Development, scheduled to take place in Spain from June 30 to July 3, 2025, will address and revitalize strategies for Domestic Revenue Mobilization (DRM) essential to achieving the Sustainable Development Goals (SDGs). Building on the 2015...