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Keywords: social trust
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Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 94–122.
Published: 04 August 2020
... the relation between social trust and corporate practice of tax avoidance. Results show that firms located in provinces with higher social trust levels engage less in tax-avoiding activities, and the negative relation between social trust and tax avoidance is more pronounced for firms in industries...