共 50 条
- [1] The Phenomenon of Tax Planning in Indonesia: Effect of aggressive tax planning and audit quality on tax shelter [J]. PROCEEDINGS OF THE 1ST INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS, ENTREPRENEURSHIP, AND FINANCE (ICEBEF 2018), 2018, 65 : 241 - 246
- [4] Aggressive Tax Planning and Labor Investments [J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2024, 39 (03): : 697 - 725
- [7] Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine [J]. JOURNAL OF LAW & ECONOMICS, 2014, 57 (04): : 975 - 1000
- [10] TAX-SHELTERS [J]. VETERINARY CLINICS OF NORTH AMERICA-SMALL ANIMAL PRACTICE, 1983, 13 (04) : 701 - 709