Corporate tax avoidance: a systematic literature review and future research directions

A Duhoon, M Singh - LBS Journal of Management & Research, 2023 - emerald.com
Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

[PDF][PDF] The Scope of AI Applications to Tax Evasion in Enhancing Tax Enforcement Capabilities

N Zaqeeba - Int J Digital Account Fintech Sustain, 2024 - tanmeah.com
This study explores the expansive scope of artificial intelligence (AI) applications in
enhancing tax enforcement capabilities, specifically targeting tax evasion. Through a survey …