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Pushpanjali Raj

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Sep 2026

The Role of Digital Transformation in Shaping Corporate Tax Behaviour: Evidence From India

Rapid advancements in digital technologies are transforming corporate operations, governance structures and strategic decision‐making, with important implications for firms' tax behaviour. Against this backdrop, this study examines the impact of digital transformation on corporate tax avoidance among non‐financial fi...

Pushpanjali Raj · 0 citations

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