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Corporate Tax Avoidance in SME : The Effect of Listing

목차

Abstract
 1. Introduction
 2. Literature Review
  2.1. Tax Avoidance
  2.2. Literature Review on SME
 3. Modelling Research
  3.1. Establishment of Hypotheses
  3.2. Measuring Variables and Establishment of Model
  3.3. Composition of Sample
 4. Empirical Results
  4.1. Descriptive Statistics and Correlation Analysis
  4.2. Regression Analysis
 5. Conclusion
 References

저자정보

  • Jeong Ho Kim Assistant Professor, Department of taxation and accounting, Silla University, Busan, Korea
  • Chae Chang Im Ph.D. Student, College of Business Administration, Hankuk University of Foreign Studies, Seoul, Korea

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