The Sociocultural and Institutional factors influencing Tax Avoidance in sub-Sahara Africa-Reference-Cited by-同舟云学术

The Sociocultural and Institutional factors influencing Tax Avoidance in sub-Sahara Africa

Published:2023-04-01 Issue:1 Volume:10 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Kimea Alfred James¹,Mkhize Msizi²,Maama Haruna³

Affiliation:

1. The School of Accounting, Economics and Finance, University of KwaZulu Natal, School of Accounting, Economics and Finance, South Africa

2. The School of Accounting, Economics and Finance, Dean of Teaching and Learning, College of Law and Management Studies, University of KwaZulu Natal, South Africa

3. Durban University of Technology, Financial Accounting Department, Durban, South Africa

Funder

research

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2186744

Reference53 articles.

1. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

2. Tax Aggressiveness and Corporate Transparency

3. Board Risk Oversight and Corporate Tax-Planning Practices

4. The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM

5. Financial reporting incentives for conservative accounting: The influence of legal and political institutions

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