Saka, Chika; Oshika, Tomoki; Jimichi, Masayuki - In: Meditari Accountancy Research 27 (2019) 5, pp. 695-724
Purpose This study aims to explore the evidence of the probability of firms’ tax avoidance and the downward convergence trend of national statutory tax rates and firms’ effective tax rates. Design/methodology/approach This research employs exploratory data analysis using interactive data...