2019
DOI: 10.35609/jfbr.2019.4.3(1)
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A Theoretical Review on Corporate Tax Avoidance: Shareholder Approach versus Stakeholder Approach

Abstract: Objective - Although corporate tax avoidance is a widely discussed topic in the literature, conflicts do emerge when it is analyzed through the context of primary corporate duty. Should companies, in managing their taxes, solely honor their obligation to increase shareholders' wealth or should they cater to the interests of all their stakeholders? Such conflicts are especially evident in the inconsistent empirical observations on how corporate tax avoidance relate to corporate social responsibility (CSR), whic… Show more

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