Determinants of tax avoidance – evidence on profit tax-paying companies in Romania
نویسندگان
چکیده
Our objective is to investigate the determinants of tax avoidance in Romanian companies 2013–2017. initial sample comprises 236 privately owned that are payers profit and have been found guilty evasion. This was matched with ‘compliant’ structured similarly by industry, whereas final 1674-year-observations. We defined those never prosecuted for main finding larger lower financial performance leverage ratio more inclined towards avoidance. The geographical region industry sector which operate also determining their avoidant-behaviour. Surprisingly, fiscal regulations amended starting 2016 did not lead an apparent exacerbation among payers.
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ژورنال
عنوان ژورنال: Ekonomska Istrazivanja-economic Research
سال: 2021
ISSN: ['1848-9664', '1331-677X']
DOI: https://doi.org/10.1080/1331677x.2020.1860794