Can I read COVID-19 Impact on Corporate Tax Avoidance on EtoBox?

COVID-19 Impact on Corporate Tax Avoidance by aslam hanif is a document available to read on EtoBox.

What is COVID-19 Impact on Corporate Tax Avoidance about?

This document discusses using long-run corporate tax burdens as an alternative measure for determining eligibility for COVID-19 bailout programs. It analyzes tax data from 4,752 large Indonesian firms from 2009 to 2017. The study finds that long-run effective tax rate is a better measure of tax avoidance than other metrics, but has data limitations. Cash effective tax rate over past years is a more feasible proxy. 18.12% of firms maintained a long-run rate below 10%, indicating ongoing avoidance. The mean l

Author

aslam hanif

Language

EN