Tax haven as a method for tax optimization in holding structures by Joanna Toborek- Mazur

“…This structure has allowed the world's largest business entities to create such schemes that allowed them to optimize taxes by circumventing taxes (tax avoidance) and sometimes illegally bypassing them (tax evasion). …”
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Exploring Migration Motivations from Developed to Developing Countries: A Study of American Emigrants to Developing Countries by Mustafa Şeref Akın

“…Notably, tax benefits are a low priority, contrary to popular belief about tax avoidance as a motivation. Therefore, migration from developed to developing countries is primarily a personal decision driven by a desire for change, adventure, creativity, and self-discovery.…”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

“…However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. To address this issue, a study was conducted to determine whether the net profit data of the unlisted enterprises complied with Benford’s Law and whether firms manipulated data to minimize tax liability. …”
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Tailoring bus rapid transit to the complex realities of African Cities: Critical issues and public policy planning approaches by Emmanuel Theodore Asimeng, Franco Jauregui-Fung

“…Paratransit services in African cities, characterised by reckless driving, unscheduled operations, ageing and small vehicles, tax avoidance, lack of social protection, and irregular worker earnings, account for a significant share of daily trips. …”
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DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

“… The profit mɑking motives of business enterprise ɑnd the quest to meet up with shɑreholder expectɑtion especially in banking industry hɑs resulted in ɑmong other ɑctivities in the firm to tɑx ɑvoidɑnce meɑsures. This is being cɑrried out to reduce corporɑte tɑx liɑbility ɑnd increɑse profit for the yeɑr ɑvɑilɑble for ɑppropriɑtion into reserves ɑnd dividends. …”
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