The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom

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

引用次数: 0

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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强制性提取支付披露对企业避税的影响：来自英国的证据

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。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting in Europe BUSINESS, FINANCE-

CiteScore

5.00

自引率

7.10%

发文量