Concepedia

Tax Avoidance Transactions

Tax Avoidance Transactions is a category of legally structured financial arrangements designed to minimize tax liability by exploiting gaps or ambiguities in tax laws, distinguished from tax evasion by its adherence to the letter, though not necessarily the intent, of the law.

55

Publications

3.6K

Citations

111

Authors

91

Institutions

Publications per year

2017–2026

31

Parents

Publications

55

Customer–supplier relationships and corporate tax avoidance

Ling Cen, Edward L. Maydew, Liandong Zhang et al. · Journal of Financial Economics · 2016 · 432 citations · Full text

, , +14

Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance

Iftekhar Hasan, Chun Keung Hoi, Qiang Wu et al. · Journal of Accounting Research · 2016 · 423 citations · Full text

, , +14

International Corporate Tax Avoidance Practices: Evidence from Australian Firms

Grantley Taylor, Grant Richardson · The International Journal of Accounting · 2012 · 186 citations

, , +11

The role of accountancy firms in tax avoidance: Some evidence and issues

Prem Sikka, Mark P. Hampton · Accounting Forum · 2005 · 175 citations

, , +8

The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia

Grant Richardson, Grantley Taylor, Roman Lanis · Economic Modelling · 2014 · 165 citations

, , +16

1–5 of 55

Authors

111

  1. AF
    Amrie Firmansyah

    Politeknik Keuangan Negara STAN, Indonesia

    3 publications · 62 citations

    3

    h-index

  2. TY
    Tanya Y. H. Tang

    Brock University, Canada

    3 publications · 150 citations

    3

    h-index

  3. MP
    Michael P. Donohoe

    University of Illinois Urbana-Champaign, United States

    2 publications · 170 citations

    2

    h-index

  4. KH
    K. Hung Chan

    Lingnan University, Hong Kong SAR China

    2 publications · 103 citations

    2

    h-index

  5. GR
    Grant Richardson

    The University of Adelaide, Australia

    2 publications · 351 citations

    2

    h-index

1–5 of 111

Institutions

91

  1. City University of Hong Kong

    Hong Kong, Hong Kong

    5 h-index

    6 publications

    772 citations

  2. Zhongnan University of Economics and Law

    Wuhan, China

    3 h-index

    3 publications

    77 citations

  3. Indiana University

    Bloomington, United States

    3 h-index

    3 publications

    236 citations

  4. Rochester Institute of Technology

    Rochester, United States

    2 h-index

    3 publications

    929 citations

  5. Curtin University

    Perth, Australia

    2 h-index

    2 publications

    351 citations

  6. Southwestern University of Finance and Economics

    Chengdu, China

    2 h-index

    4 publications

    188 citations

  7. Politeknik Keuangan Negara STAN

    Banten, Indonesia

    2 h-index

    4 publications

    80 citations

  8. Lingnan University

    Tuen Mun, Hong Kong

    2 h-index

    2 publications

    110 citations

1–8 of 91

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 359 citations

    7

    h-index

  2. Journal of the American Taxation Association

    3 publications · 57 citations

    3

    h-index

  3. International Review of Financial Analysis

    IRFA · 2 publications · 77 citations

    2

    h-index

  4. Journal of Corporate Finance

    2 publications · 118 citations

    2

    h-index

  5. 2

    h-index

1–5