An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2018-03-01 DOI:10.2308/ATAX-51812

K. Inger, Michele D. Meckfessel, Mi Zhou, Weiguo Fan

引用次数: 35

Abstract

ABSTRACT: Due to the proprietary nature of tax returns, the tax footnote is the primary source of information for stakeholders about a firm's tax position. However, studies suggest the tax authorit...

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避税对税务注脚可读性影响的研究

摘要：由于纳税申报表的所有权性质，税务脚注是利益相关者了解企业税务状况的主要信息来源。然而，研究表明，税务机关。。。

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

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量