tax avoidance, the role of independing directors in the determination of corporate tax avoidance.
Description Suggested references The following papers are relevant to the issue of what is meant by “tax avoidance”? There is a lack of universal consensus as to the definition of “tax avoidance” Bowler T (2009) Countering tax avoidance in the UK: which way forward? Institute for Fiscal Studies, March Hasseldine, K and Morris G (2013) Corporate social responsibility and tax avoidance: a comment and reflection, Accounting Forum Sikka P (2013) Smoke and mirrors: corporate social responsibility and tax avoidance – a reply to Hasseldine and Morris, Accounting Forum Dowling G R (2014) The curious case of tax avoidance: is it socially irresponsible? Journal of Business Ethics 124 173 -184 oxford referencing for sure, so pls follow It.
tax avoidance, the role of independing directors in the determination of corporate tax avoidance