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Reason: The files are placed under a limited timeframe embargo to permit the authors a reasonable opportunity to disseminate their research through academic publications emanating from the dissertation.

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Input data with variables for intentional tax transparency and tax avoidance

dataset
posted on 2024-06-03, 13:28 authored by Lizette Kotze, Wessel BadenhorstWessel Badenhorst, Madeleine Stiglingh

The data underpin the PhD thesis completed at the University of Pretoria, entitled "Intentional tax transparency and tax avoidance". Intentional tax transparency data represent a composite variable hand-collected from the PWC tax transparency framework. Tax avoidance measures data represent calculated variables based on data inputs downloaded from a financial information database.

History

Department/Unit

Accounting

Sustainable Development Goals

  • 8 Decent Work and Economic Growth
  • 10 Reduced Inequalities
  • 12 Responsible Consumption and Production