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Keywords: tax planning
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 19–39.
Published: 01 June 2020
... of these two opposing effects, effective internal control can either increase or decrease overall tax avoidance, and the direction of the impact should depend on which effect dominates. When the level of a firm's tax avoidance is very high, the firm may have already utilized all reasonable tax-planning...
