In response to discussions about large multinational enterprises' tax planning activities,
legislators around the world have adopted numerous regulations to increase corporate tax …

This study examines tax-related sustainability reporting among electric utilities. Our sample
consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022 …

The study investigates whether the firms' characteristics, including ownership structure,
audit, and familiarity affect tax evasion. The study has used the ordinary least square (OLS) …

This research examines the complex relationships among ESG (Environmental, Social, and
Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness …

Using a model from political economy, we predict that US Internal Revenue Code sections
and related Treasury Regulations will have more verbiage, complex terms, and cognitive …

The purpose of this study was to examine the influence of tax planning, as measured by the
use of tax saving, consisting of permanent differences, temporary differences, foreign tax …

COVID-19 vaccination has led to unrest within societies, and intense public debates are
often carried out on social media platforms like Twitter. A better understanding of concerns …

This study examines the effect of SEC tax comment letters on institutional investors'
information acquisition activities and consequential tax disclosures. These two research …