2023
DOI: 10.23887/ijssb.v7i3.54746
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Who Avoids More? A Cross-country Evidence of Economic Policy Uncertainty and Tax Avoidance

Natania Aurielle Gunarto,
Priyo Hari Adi

Abstract: Tax avoidance is a complex problem faced by governments in both developed and developing countries. This study aims to examine the effect of Uncertainty of Economic Policy (EPU) on tax avoidance and see the tendency of higher tax avoidance practices based on the level of the country's economy. This research uses a quantitative approach with an explanatory method. The study sample consisted of 21 purposively selected countries. Data was collected between 1997 and 2015. The data collection method is carried out … Show more

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