Omri, Mohamed Ali; Aissi, Inès El - In: International Journal of Revenue Management 6 (2012) 3/4, pp. 158-174
The current paper explores the determinants of tax avoidance activity being considered as a practice that is very close to revenue management. In fact, at a macro level, it is claimed that tax avoidance has impacts on revenue management. These determinants will be examined with reference to the...