The role of intellectual capital in mitigating inflation-related tax distortions
A higher corporate tax burden (TB, CTB) in the presence of inflation have long been viewed as an interesting topic of many researchers as well as practitioners. Hence, firms make constant efforts to mitigate this distortion by investing intellectual capital (IC) because these assets allow them to ig...
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Định dạng: | Conference Paper |
Ngôn ngữ: | English |
Thông tin xuất bản: |
Academic Conferences and Publishing International Limited
2021
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Truy cập trực tuyến: | https://books.google.com.vn/books?hl=vi&lr=&id=Z9XEDwAAQBAJ&oi=fnd&pg=PA265&dq=The+role+of+intellectual+capital+in+mitigating+inflation-related+tax+distortions&ots=PTxglW5pP5&sig=W_Eaf3UEtvLAA6d4cyq6ykhkclQ&redir_esc=y#v=onepage&q=The%20role%20of%20intellectual%20capital%20in%20mitigating%20inflation-related%20tax%20distortions&f=false http://digital.lib.ueh.edu.vn/handle/UEH/62268 |
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Dữ liệu nguồn
https://books.google.com.vn/books?hl=vi&lr=&id=Z9XEDwAAQBAJ&oi=fnd&pg=PA265&dq=The+role+of+intellectual+capital+in+mitigating+inflation-related+tax+distortions&ots=PTxglW5pP5&sig=W_Eaf3UEtvLAA6d4cyq6ykhkclQ&redir_esc=y#v=onepage&q=The%20role%20of%20intellectual%20capital%20in%20mitigating%20inflation-related%20tax%20distortions&f=falsehttp://digital.lib.ueh.edu.vn/handle/UEH/62268