Otusanya, Olatunde Julius; Liu, Jia; Lauwo, Sarah George - In: Journal of Financial Crime 30 (2022) 2, pp. 332-360
Purpose The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements of states and the transnational corporations...