The effect of income and expense shifting on the corporate income tax evasion

Sabina KołodziejEwa Wanda MaruszewskaMałgorzata Niesiobędzka2025-07-252025-07-2520232658-084510.1108/CEMJ-08-2022-0091https://repozytorium.kozminski.edu.pl/handle/item/1741CC-BY-4.0tax evasiondomain knowledgeincome shiftingexpense shiftingtax evasiondomain knowledgeincome shiftingexpense shiftingThe effect of income and expense shifting on the corporate income tax evasionThe effect of income and expense shifting on the corporate income tax evasionArticle