Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share
Objective: The aim of this study is to investigate the effect of customer concentration on tax avoidance considering the firm's market share. Methods: Tax avoidance measure is the difference between legal and actual tax rates of a company. The sample of this study consists of 79 firms listed in...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2018-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_67559_4f21794881b66c59b205bf65299dc767.pdf |