A Review of Corporate Tax Avoidance

This thesis provides an overview of research examining firms’ efforts to reduce their explicit tax burden. Definitions and origins of tax avoidance research are discussed, along with common measures of tax avoidance, empirical findings on the determinants of corporate tax avoidance, and consequences of tax avoidance. Suggestions for future research are included in the conclusion. This comprehensive review aims to supply readers and new researchers with a comprehensive understanding of the dynamics of corporate tax avoidance.