Corporate in-house tax departments

• Main Authors: CHEN, Xia, CHENG, Qiang, CHOW, Travis, LIU, Yanju
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2021
• 主題: tax department; tax planning; tax compliance; tax avoidance; tax risk; Accounting; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1890; https://ink.library.smu.edu.sg/context/soa_research/article/2917/viewcontent/Corporate_In_house_Tax_Departments_sv.pdf

In-house human capital tax investment is a significant input to a firm's tax decisions. Yet, due to the lack of data on corporate in-house tax departments, there is little empirical evidence on how tax departments are associated with tax planning and compliance outcomes. We expect the size of t...