| 000 | 01192nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143127 _d143127 |
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| 003 | ES-MaIEF | ||
| 005 | 20201104122048.0 | ||
| 007 | ta | ||
| 008 | 201104s2020 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968540 _aBrown, Rodney J. |
|
| 245 | 0 |
_aVoluntary tax disclosures and corporate tax avoidance _bevidence from Australia _c Rodney J. Brown |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThis study explores voluntary disclosures made by firms operating in Australia pursuant to the Voluntary Tax Transparency Code (VTTC) developed by the Board of Taxation (BOT) in 2015-2016. Specifically, the determinants of the choice to disclose are examined along with the behavioural response in terms of firms’ level of corporate tax avoidance. | ||
| 650 |
_aSOCIEDADES _943879 |
||
| 650 | 4 |
_946896 _aINFORMACION TRIBUTARIA |
|
| 650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9163705 _oOP 1867/2020/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 3, 2020, p. 391-429 |
|
| 942 | _cART | ||