Kołodziej, Sabina; Maruszewska, Ewa Wanda; … - In: Central European Management Journal 31 (2023) 3, pp. 364-373
Purpose This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion - an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax...