Financial information of Johannesburg Stock Exchange (JSE) listed companies for assisting in calculating tax avoidance measures

This study investigates corporate tax avoidance among South African listed companies, focusing on the effectiveness of various Effective Tax Rate (ETR) measures. Given South Africa's ongoing economic challenges characterised by low Gross Domestic Product (GDP) growth and high unemployment, understanding tax avoidance practices is crucial for enhancing tax compliance and safeguarding public revenue. This study employs a quantitative research methodology to analyse ETR measures, including Generally Accepted Accounting Principles (GAAP) ETR, CASH ETR, and Cash Flow measures (CFM A and CFM B).