The Relationship between Corporate Social Responsibility and Tax Avoidance: Evidence from Family Firms
碩士 === 中原大學 === 會計研究所 === 107 === Using Taiwanese listed firms from 2013 to 2017, this study uses four tax avoiding proxy variables such as current effective tax rate, income tax expense effective tax rate, book-tax difference and permanent differences to examine the relationship between family busi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5a887s |