{"title":"The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom","authors":"Sameh Kobbi-Fakhfakh, Fatma Driss","doi":"10.1080/17449480.2023.2290735","DOIUrl":null,"url":null,"abstract":"The study investigates whether mandatory extraction payment disclosures (EPD), a policy intervention involving Country-by-Country Reporting (CbCR) in extractive industries, affects corporate tax av...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"28 1","pages":""},"PeriodicalIF":4.6000,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2023.2290735","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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Abstract
The study investigates whether mandatory extraction payment disclosures (EPD), a policy intervention involving Country-by-Country Reporting (CbCR) in extractive industries, affects corporate tax av...
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