The three hurdles of tax planning : how business context, aims of tax planning, and tax manager power affect tax expense
Anna Feller, Deborah Schanz
| Alternative title: | Les trois obstacles à la planification fiscale : comment le contexte d'entreprise, les objectifs de la planification fiscale et le pouvoir de la direction de la fiscalité influent sur la charge d'impôt |
|---|---|
| Year of publication: |
2017
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| Authors: | Feller, Anna ; Schanz, Deborah |
| Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 34.2017, 1, p. 494-524
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| Subject: | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Arbeitsverhalten | Work behaviour | Steuerberatung | Tax consultancy | Deutschland | Germany |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in französischer Sprache |
| Other identifiers: | 10.1111/1911-3846.12278 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011773778