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001-es BibID:	BIBFORM112427
035-os BibID:	(Cikkazonosító)bm.2023.968
Első szerző:	Shabbir, Muhammad Khurram
Cím:	Monetary Policy, Audit Quality and Tax Avoidance: a Case of Pakistan / Shabbir Muhammad Khurram, Ahmad Ishtiaq, Máté Domicián
Dátum:	2023
Megjegyzések:	Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR, but the external audit fee negatively affects the tax avoidance indicators. These results provide an imperative consideration for practitioners and policymakers better to judge interest rates and their influence on tax behaviour to provide policy incentives for progressive taxation and sustainable development.
ISBN:	9786094763335
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok tanulmány, értekezés könyvrészlet audit quality corporate tax avoidance interest rates monetary policy tax compliance
Megjelenés:	13th International Scientific Conference "Business and Management 2023". - p. 222-228. -
További szerzők:	Ahmad Ishtiaq (1978-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár)
Internet cím:	DOI Intézményi repozitóriumban (DEA) tárolt változat
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