强制性提取支付披露对企业避税的影响:来自英国的证据

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2023-12-13 DOI:10.1080/17449480.2023.2290735
Sameh Kobbi-Fakhfakh, Fatma Driss
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引用次数: 0

摘要

本研究调查了强制性采掘付款披露(EPD)这一涉及采掘业逐国报告(CbCR)的政策干预措施是否会影响公司税率。
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The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom
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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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
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