Ebeh Ezeoha, Abel; Ogamba, Ebele - In: International Journal of Law and Management 52 (2010) 1, pp. 5-20
Purpose – The purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive for debt financing, and by so doing exacerbate the cases of tax fraud. Design/methodology/approach – A...