The Causes of Tax Avoidance-The Evidence from Oceania and Europe

碩士 === 國立高雄科技大學 === 金融系 === 107 === This study is investigating the impact of effective tax rates and cash tax rates on tax avoidance. It is targeted at listed companies in Oceania and Europe from 1996 to 2018. In order to pursue more profits, companies must use various methods and channels to avoid...

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Bibliographic Details
Main Authors: SHEN, YU-WEN, 沈瑜雯
Other Authors: WANG, MING-JUN
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/6jv82s