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The Importance of the Internal Information Environment Quality for Tax Risk Reduction

MohammadAli Sari; Hossien Etemadi; Sahar Sepasi

Volume 23, Issue 2 , July 2019, , Pages 1-27

Abstract
  According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between ...  Read More