Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms
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DOI: 10.2478/subboec-2019-0014
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More about this item
Keywords
Tax Avoidance; Thin capitalization; Leverage; Firms Size; Transfer Pricing; Intangible Assets;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
- L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
- E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
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