Relevant bibliographies by topics / Tax aggressiveness

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax aggressiveness'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "Tax aggressiveness"

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Ramdhania, Diasya Zulfa, and Hayu Wikan Kinasih. "PENGARUH LIKUIDITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI." Dinamika Akuntansi Keuangan dan Perbankan 10, no. 2 (2021): 93–106. http://dx.doi.org/10.35315/dakp.v10i2.8876.

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This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effe
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Arianti, Baiq Fitri, and Susi Hadisah. "Pengaruh Corporate Social Responsibility dan Good Corporate Governance pada Agresivitas Pajak dengan Manajemen Laba sebagai Pemoderasi." Gorontalo Accounting Journal 8, no. 1 (2025): 125. https://doi.org/10.32662/gaj.v8i1.4022.

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This study was conducted with the aim of analyzing the effect of Corporate Social Responsibility and Good Corporate Governance on Tax Aggressiveness with Earnings Management as a Moderating Variable. This type of research uses quantitative methods. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange. The samples used in this study amounted to 12 Property and Real Estate companies with a 5-year observation period in the 2019-2023 period. The results of the research conducted show Corporate Social Responsibility, has an effect on Tax Aggres
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Hurrohma, Nurizah, and Meta Ardiana. "Pengaruh Likuiditas dan Leverage Terhadap Agresivitas Pajak (Study kasus Perusahaan Manufaktur pada Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2016-2019)." JFAS : Journal of Finance and Accounting Studies 3, no. 2 (2021): 110–19. http://dx.doi.org/10.33752/jfas.v3i2.288.

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Tax aggressivenes is a action taken by a company to reduce taxable income by avoiding tax. The pupose of this study was to examne and analyze the effect of liquidity and leverage on tax aggressiviness. This research was conducted on the Indinesia Stok Exchange by selecting the population in the foood and beverage sub-sector for the 2016-20019 period and using a purposive sampling method. The type oof research used is quantitative research. The results of this study indicate thaat the result of the first test show that the liquidity variable does not have a significant effect on tax aggressiven
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Hidayat, Kholid, Arles P. Ompusunggu, and H. Suratno H. Suratno. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (2018): 39–58. http://dx.doi.org/10.34204/jiafe.v2i2.543.

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This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA)
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Apriyanti, Hani Werdi, and Muhamad Arifin. "Tax aggressiveness determinants." Journal of Islamic Accounting and Finance Research 3, no. 1 (2021): 27–52. http://dx.doi.org/10.21580/jiafr.2021.3.1.7412.

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Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness. Good corporate governance variables used in this study were proxied with independent commissioners and audit commitments.Method - This research focused on manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. 177 samples were collected using a purposive sampling technique from 59 companies over an observation period of 3 consecutive years. The samples were then analyzed using a multip
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Warsono, Warsono, and Yuli Ardianto. "Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia)." Jurnal Manajemen dan Bisnis Indonesia 2, no. 2 (2015): 236–49. http://dx.doi.org/10.31843/jmbi.v2i2.52.

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This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variab
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Harnovinsah, Harnovinsah, and Septyana Mubarakah. "DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE." Jurnal Akuntansi 20, no. 2 (2017): 267. http://dx.doi.org/10.24912/ja.v20i2.58.

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Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur
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Luke, Luke, and Zulaikha Zulaikha. "ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)." JURNAL AKUNTANSI DAN AUDITING 13, no. 1 (2016): 80–96. http://dx.doi.org/10.14710/jaa.13.1.80-96.

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This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, retur
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Putri, Helen Tiara, and Andrian Noviardy. "Determinants Of Tax Aggressivity In Manufacturing Companies In The Consumption Goods Industry Sector Registered On The Idx." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (2024): 9–19. http://dx.doi.org/10.30741/assets.v8i1.1119.

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Tax aggressiveness is an act of tax avoidance carried out by companies by carrying out tax planning (tax plaining) by exploiting loopholes in the law with the aim of reducing company profits so that tax savings can be implemented but carried out both legally and illegally, tax aggressiveness can be measured using the Effective Tax scale Rate (ETR) is the most commonly used in some literature. The range of ETR values that can identify tax aggressiveness or not. This research aims to determine the relationship between capital intensity, liquidity, profitability, leverage and company size on tax
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Endaryati, Eni, and Vivi Kumalasari Subroto. "Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 14, no. 2 (2021): 283–96. http://dx.doi.org/10.51903/kompak.v14i2.529.

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Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are
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Dissertations / Theses on the topic "Tax aggressiveness"

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McInerney, Megan Michelle. "Analyst Coverage and Tax Reporting Aggressiveness." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37634.

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The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are viewed as exerting additional pressure on management to meet earnings forecasts, which may contribute to aggressive corporate behavior. Studies exist that examine the impact of analyst coverage in a financial reporting context. The purpose of this study is to examine the role of analysts in the corpor
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ZHOU, Ying. "Ownership structure, board characteristics, and tax aggressiveness." Digital Commons @ Lingnan University, 2011. https://commons.ln.edu.hk/acct_etd/3.

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Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corpor
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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This
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Beyer, B. (Bianca). "Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?" Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131179.

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The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approaches taken from US prior research with several cross-country comparisons in Europe in order to examine the influence of economic factors that are specific for each country on the lev
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Goldman, Nathan Chad, and Nathan Chad Goldman. "The Effect of Tax Aggressiveness on Investment Efficiency." Diss., The University of Arizona, 2016. http://hdl.handle.net/10150/612100.

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Tax aggressiveness generates significant cash savings and information asymmetry. Combining these two consequences of tax aggressiveness, I suggest that tax aggressiveness is associated with higher agency costs of free cash flows that affect investment decisions. Using the conditional investment efficiency model, I find evidence that tax aggressiveness is associated with more investments in firms with high access to investable funds, thus suggesting tax aggressiveness is associated with overinvestment. I also provide evidence that stronger tax monitoring and a change in tax disclosures mitigate
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Chyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.

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This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholder
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Zinowsky, Tim [Verfasser]. "Tax professionals' tax aggressiveness : experimental evidence on the impact of personality traits, preparer penalties, and market regulation / Tim Zinowsky." Hannover : Technische Informationsbibliothek (TIB), 2016. http://d-nb.info/1122032617/34.

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Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.

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Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

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Thesis (Ph. D.)--University of Kentucky, 2006.<br>Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).
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Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi
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Books on the topic "Tax aggressiveness"

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Simmons, Rachel. Wei shen me ta men dou bu gen wo wan?: Di yi ben tan tao nü xing ba ling zhen xiang de zhuan shu. Wang wang chu ban she, 2011.

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Zhang, Dian'guo. Jin qu xin li tan mi (Dang dai qing nian xin li cong shu). Xin hua shu dian jing xiao, 1988.

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Book chapters on the topic "Tax aggressiveness"

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Yuan, Guodong, Ron P. McIver, and Lei Xu. "Tax Reform, Tax Aggressiveness and Corporate Value." In Green and Social Economy Finance. CRC Press, 2021. http://dx.doi.org/10.1201/9780429329326-13.

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Kesumaningrum, Ninuk Dewi. "Corporate tax aggressiveness: Antecedents and consequent." In The Future Opportunities and Challenges of Business in Digital Era 4.0. Routledge, 2020. http://dx.doi.org/10.1201/9780367853778-41.

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Zheng, Tingting, Wenqing Jiang, Peng Zhao, Jing Jiang, and Ningruo Wang. "Will the Audit Committee Affects Tax Aggressiveness?" In Proceedings of the Twelfth International Conference on Management Science and Engineering Management. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93351-1_102.

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Ma, Xiangdan, and Yongyuan Ma. "Promote or Inhibit? The Role of Female Executives in Tax Aggressiveness." In Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-408-2_32.

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Chariri, A., I. Januarti, E. N. A. Yuyetta, and A. S. Adiwibowo. "Aggressive financial reporting, boards of commissioners, and tax aggressiveness: An insight from Indonesia." In Facing Global Digital Revolution. Routledge, 2020. http://dx.doi.org/10.1201/9780429322808-04.

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Cesaroni, Francesca Maria, Mara Del Baldo, and Francesca Stradini. "Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?" In CSR, Sustainability, Ethics & Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41142-8_4.

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Wang, Hong, Zhi Xu, and Hui Huang. "Operating Cash Flow, Earnings Management and Tax Aggressiveness: Evidence from Listed Companies in China." In Proceedings of the Twelfth International Conference on Management Science and Engineering Management. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93351-1_84.

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Djalo, Murfani Umar, and Tobias Timba. "The Effects of Institutional Ownership, Managerial Ownership, Firm Size and Independent Directors on Tax Aggressiveness." In Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-154-8_9.

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Kusmuriyanto, Anggun Ayu Cantika, Sandy Arief, and Kardiyem. "The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness." In Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-494069-35-0_125.

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Olabisi-Ayodele, Yemisi. "Multinational Firms and Illicit Financial Flows: Implication of Corporate Tax Aggressiveness on Sustainable Development Goals." In The Palgrave Handbook of (In)security and Transnational Crime in Africa. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74786-1_11.

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Conference papers on the topic "Tax aggressiveness"

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Melfani, Raisha, Nuraini A. Nuraini A, and Adhisyahfitri Evalina Ikhsan. "Lease Capitalization: Does Tax Aggressiveness Increase?" In 2024 International Conference on Decision Aid Sciences and Applications (DASA). IEEE, 2024. https://doi.org/10.1109/dasa63652.2024.10836544.

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Castaneda, Homero, Ramón Mora Torrano, Mario C. Vergara, and Mónica Galicia. "Proposal for Integration of DC Basis Technologies with Macro Tool Approach to Asses Active-Corrosion Sites in Buried Pipelines." In CORROSION 2011. NACE International, 2011. https://doi.org/10.5006/c2011-11313.

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Abstract Oil and gas pipelines systems deliver different high value commodities and most of these systems existed in buried conditions. The chemical/electrochemical aggressiveness of the heterogeneous environment surrounding the metallic structures due to the electrolyte (soil, water) corrosivity in different regions is difficult to assess by using isolated methods/approaches. The use of DC basis technologies, such as DCVG and CIS characterize the state of the coating and cathodic protection respectively. Electrochemical fundamentals and mathematical tools have guided the survey results to ass
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Keiser, James R., Michael Howell, Samuel A. Lewis, and Raynella M. Connatser. "Corrosion Studies Of Raw and Treated Biomass-Derived Pyrolysis Oils." In CORROSION 2012. NACE International, 2012. https://doi.org/10.5006/c2012-01645.

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Abstract Rapid pyrolysis of biomass generates a liquid with properties that are particularly attractive for production of hydrocarbons that could be substituted for liquid fuels derived from petroleum. However, the high oxygen content of the biomass derived liquids presents a number of problems because of the high water content and the considerable concentration of carboxylic acids. Measurements of total acid number (TAN) of pyrolysis oil (bio-oil) samples show that values in the 90-100 range are fairly common. This level of acidity has been shown to cause corrosion problems that have to be ad
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Yin Kuo, Chen. "BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS." In MBP 2024 Singapore International Conference on Management & Business Practices, 13-14 March. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icbellp.209210.

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Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting conservatism through tax aggressiveness. Using the Taiwan data including high-technology and traditional industries, our results indicate that first, prospector companies are more tax aggressive, and are more accounting conservative than defender ones. Secondly, the positive effect of business strategy on accounting conservatism holds through increasing
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Trisnawati, Estralita, Elizabeth S. Dermawan, and M. F. Djeni Indrajati. "Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.016.

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Ihsan, Muhamad, and Elia Mustikasari. "The Effect of Strategy Business on Tax Aggressiveness." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007022108540859.

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Noh, Minyoung, Doocheol Moon, and Andres Guiral. "The Effect of Auditor-Provided Tax Services on Tax and Financial Reporting Aggressiveness." In Business 2014. Science & Engineering Research Support soCiety, 2014. http://dx.doi.org/10.14257/astl.2014.47.21.

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Adiwahana, Agus, and Dwi Martani. "Analysis of Tax Aggressiveness and Financial Reporting Aggressiveness on Public Companies in Indonesia 2010-2014." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.32.

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Heryana, Toni, and Arizal Zul Lathif. "Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.16.

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Trisnawati, Estralita, D. Elizabeth Sugiarto, and M. F. Djeni Indrajati. "The Effect of Accounting Irregularities Toward Tax Aggressiveness Before and After the Tax Amnesty." In Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210507.005.

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Reports on the topic "Tax aggressiveness"

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Millán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.015.

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Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African countries, impairing their efforts for domestic resource mobilisation and achieving sustainable development goals. In this paper, we analyse the aggressiveness of tax treaties towards African countries – the extent to which signing tax treaties reduces the taxing rights of African governments. We find that treaties
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Mascagni, Giulia, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, and Naphtal Hakizimana. The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.005.

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The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the availability of administrative data and by the increased urgency of revenue mobilisation in the context of multiple global crises. Yet, one key aspect of tax administration has received little attention in this literature so far: its interpersonal nature. In the practical reality of taxpaying processes, the experience of taxpayers is largely shaped by their interactions with the people who implement tax rules and laws: tax officials. This paper starts filling this gap
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