Languages and conforming tax avoidance: The roles of corruption and public governance

AbstractThis paper investigates the empirical relationship between language structures and prevalent tax avoidance practices, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how corruption and public governance modulate t...

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Bibliographic Details

Published in:	Cogent Business & Management
Main Authors:	Muhammad Faisal, Sidharta Utama, Dahlia Sari, Arifin Rosid
Format:	Article
Language:	English
Published:	Taylor & Francis Group 2023-12-01
Subjects:	tax avoidance conforming conforming tax avoidance languages future time reference corruption
Online Access:	https://www.tandfonline.com/doi/10.1080/23311975.2023.2254017