Abstract On July, 19th, 2013 the OECD published an „Action Plan on Base Erosion and Profit Shifting“, a catalogue of 15 actions against the tax avoidance strategies of multinational companies. The intention of the present paper is to investigate and evaluate if such a coordination of the...

Purpose The purpose of this study is to empirically identify incentives that drive resource shifting by US pharmaceutical firms to comparatively low-tax jurisdictions. Design/methodology/approach Using a panel of publicly listed companies, we investigate whether resource shifting is facilitated...

Purpose This paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and money laundering. It suggests possible measures to mitigate the effect of tax avoidance on economic development...

Purpose – The purpose of the paper is to examine the problem of anti-social financial practices which seems to be a taken-for-granted reality in many parts of the world and particularly in developing countries. The paper locates the role of actors within the theory of transformational model of...

Purpose This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a challenge. Design/methodology/approach SSB...

Purpose This paper aims to study the roles of CEOs, board of directors and accounting/auditing firms in the adoption of tax avoidance schemas. Design/methodology/approach A cross-national analysis with data from 22 countries is used to examine the relationship between tax avoidance and the...

Purpose This paper aims to provide an overview of the illicit tobacco market in Australia. It attempts to build a picture of the sources of demand, size of the market and methods of supply. Design/methodology/approach This paper is based on collation of disparate government reports, industry...

Purpose The purpose of this paper is to review the quantum and magnitude of tax avoidance in Nigeria's top seven banks by using recognized tax avoidance proxies of the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standard (IFRS) effective tax rate...

Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes. Design/methodology/approach This study used a quantitative method with panel data regression models using a sample of listed firms on the...

Purpose The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. Design/methodology/approach The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the...