Trust, power, and tax risk into the “slippery slope” : a corporate tax compliance model

HIGHLIGHTS

SUMMARY

Research on tax risk examines events from the point of view of tax avoidance as it occurs, while other tax risk research focuses on sources and measurements of tax risk. Low Tax Risk (LTR) will result in the highest growth in TC compared to Moderate Tax Risk (MTR) and High Tax Risk (HTR). highest growth in TC compared to Moderate Tax Risk (MTR) and High Tax Risk (HTR). In contrast, corporate tax leaders who are risk takers tend to be aggressive in managing the level of corporate tax risk, which affects the level of . . .

 



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