Are family firms more tax aggressive than non-family firms?
نویسندگان
چکیده
منابع مشابه
Investigation into Family Traits Impact on Tax Non –compliance of Family Firms (Case Study of Family Firms in Tehran Province)
Tax is one of the effective factors on the decisions and strategies of companies and decision makers in small and medium-sized family firms. The theoretical foundations and empirical evidence indicate that power structures, experiences and culture of family members of these companies can be considered as factors influencing tax aggressiveness. Therefore, the main objective of this study is to e...
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ژورنال
عنوان ژورنال: Journal of Financial Economics
سال: 2010
ISSN: 0304-405X
DOI: 10.1016/j.jfineco.2009.02.003