Auditor-provided tax services and tax avoidance: evidence from Spain

We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for a positive relationship betw...

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Bibliographic details
Volume: 50
Main Author: Garcia-Blandon, Josep
Argiles-Bosch, Josep Maria
Ravenda, Diego
Castillo-Merino, David
Format: Journal Article
Language: English
Place of publication: ABINGDON Routledge 02.01.2021
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
published in: Revista española de financiación y contabilidad Vol. 50; no. 1; pp. 89 - 113
ORCID: 0000-0002-7764-7414
0000-0002-5812-4183
0000-0001-7091-0593
0000-0003-4899-203X
Data of publication: 01/02/2021
ISSN: 0210-2412
2332-0753
EISSN: 2332-0753
Discipline: Business
Subjects:
Online Access: available in Bonn?
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index – 2021
ECONIS
CrossRef
Database information Databases - DBIS