Purpose: This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct. Design/methodology/approach: This study...

The aim of this paper is to offer an impression of the issues raised by the disclosure of companies' tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of...

Globally, the transformations in the tax systems and accounting standards have been given the firms opportunities to manage their tax affairs for the advantage of their shareholders. Tax planning by companies is a highly important activity as one of many tools uses to manage companies' tax...