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Tax avoidance in the perspective of agency theory: A review of literatures

Research output: Contribution to journal › Review article › peer-review

Abstract

This paper shows the review of literatures on tax avoidance in the perspective of agency theory. The review encompasses four corporation's characteristics in regards to tax avoidance, including ownership structure, firm size, financial restraint, and corporate governance. This paper also provides the likelihood of further researchers on tax avoidance in the future.

Original languageEnglish
Pages (from-to)9195-9208
Number of pages14
JournalInternational Journal of Applied Business and Economic Research
Volume14
Issue number13
Publication statusPublished - 2016

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 17 - Partnerships for the Goals
    SDG 17 Partnerships for the Goals

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