Do Business Characteristics Determine an Effective Tax Rate?

By Elena Fernández-Rodríguez, Antonio Martínez-Arias. 2012

115 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/62ba356f8e495d3e812e958f81b8cf8c6427fa94

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. B. Irianto
2. Abim Wafirli S.Ak

In Economics and Econometrics

1. B. Irianto
2. Abim Wafirli S.Ak

Citations in the corpus

• The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance (2017, methodology): “The previous research conducted by Rodriguez and Arias (2013) proved that firm size has a positive influence and significant towards tax avoidance.”