Agyei, Samuel Kwaku; Marfo-Yiadom, Edward; Ansong, Abraham; Asare Idun, Anthony Adu
(JOURNAL OF AFRICAN BUSINESS, 2020)
This study built on the tax avoidance literature in at least two main
strands: 1) applying the tax avoidance theories and hypothesis to
financial institutions which have been neglected in the empirical
literature; and ...