Financial Economics

Keyword: Effective Tax Rate, Aggressive Tax Planning, Ethnicity, Financial Distress × Clear all
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Determinants of Tax Aggressiveness: Empirical Evidence from Malaysia

Rosmaria Jaffar · Chek Derashid · Roshaiza Taha ·Journal of Asian Finance, Economics and Business ·2021 ·JEL: H25, H26, M41

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship bet...

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