The effect of mandatory extraction payment disclosures on corporate tax avoidance : evidence from the United Kingdom
Year of publication: |
2024
|
---|---|
Authors: | Kobbi-Fakhfakh, Sameh ; Driss, Fatma |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 21.2024, 1, p. 44-67
|
Subject: | Country-by-country reporting | difference-in-differences | effective tax rate | extraction payment disclosures | extractive industries | tax avoidance | Steuervermeidung | Tax avoidance | Großbritannien | United Kingdom | Unternehmenspublizität | Corporate disclosure | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Rohstoffwirtschaft | Resources sector | Wirkungsanalyse | Impact assessment | Auskunftspflicht | Disclosure regulation |
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