Corporate social responsibility and tax avoidance : evidence from the 2018 tax reform in Taiwan
Year of publication: |
2023
|
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Authors: | Kuo, Chii-Shyan |
Published in: |
Review of Pacific Basin financial markets and policies : RPBFMP. - Singapore : World Scientific, ZDB-ID 2033638-X. - Vol. 26.2023, 1, Art.-No. 2350007, p. 1-34
|
Subject: | agency theory | Corporate social responsibility | corporate tax avoidance | stakeholder theory | Corporate Social Responsibility | Steuervermeidung | Tax avoidance | Steuerreform | Tax reform | Stakeholder | Taiwan | Prinzipal-Agent-Theorie | Agency theory | Unternehmensbesteuerung | Corporate taxation | Unternehmensethik | Business ethics |
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