ANALYSIS OF GOVERNANCE MECHANISM AND ITS IMPACT ON TAX AGGRESSIVENESS
- Project Research
- 1-5 Chapters
- Quantitative
- Regression
- Abstract : Available
- Table of Content: Available
- Reference Style: APA
- Recommended for : Student Researchers
- NGN 5000
EXCERPT FROM THE STUDY
This concept may have multiple conceptualizations, references and even different ways to measure, but most of them have the same meaning and the same purpose but differs in their repercussions on the companies‟ health. Tax aggressiveness can be seen as simple trigger tax management activities that are used for tax planning and have an arrival point for tax evasion. Bruce et al. (2007) report that the tax aggressiveness seen by their fervent as a set of actions taken by companies to reduce their public debts from shaping and affecting only their scheme financial strategy. Aggressive tax represents different handling activities to lower taxable income that can be legal or illegal. At this stage, we can consider that tax aggressiveness is a strategy deployed by managers, a set of processes, practices, resources and choices whose objective is to maximize income after all company’s liabilities owed to the state and other stakeholders.
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