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April 23, 2026Afro-Asian J of Finance and Accounting0 citations

Tax avoidance over time and the effects of corruption and government ownership

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PMPaula H. MooreBLBen LeUniversity of Tennessee at MartinLHLaura N. Hatch

Key Points

  • The research aims to explore the relationship between tax avoidance, corruption, and government ownership over time.
  • Analysis of tax avoidance patterns over different periods
  • Examination of the impact of corruption and government ownership on tax behavior
  • Review of related literature in economic and public administration
  • Corruption significantly increases tax avoidance levels.
  • Higher government ownership correlates with decreased transparency in financial reporting.
  • Tax avoidance patterns show variation across different governmental structures.

Abstract

Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

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Cite This Study

Moore et al. (2025) studied this question.

synapsesocial.com/papers/69e9b9a285696592c86ec471https://doi.org/10.1504/aajfa.2025.10077837
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