The impact of corporate governance on corporate tax avoidance : a literature review
Jost Kovermann, Patrick Velte
| Year of publication: |
2019
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|---|---|
| Authors: | Kovermann, Jost ; Velte, Patrick |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 36.2019, p. 1-29
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| Subject: | Tax avoidance | Tax planning | Corporate governance | Stakeholder agency theory | Corporate Governance | Steuervermeidung | Prinzipal-Agent-Theorie | Agency theory | Steuerplanung | Unternehmensbesteuerung | Corporate taxation | Stakeholder |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2019.100270 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012117792