In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

This article takes stock of family business research in the Arab Middle East by systematically
reviewing 70 articles published between 2000 and 2018. Results show that prevalent …

Purpose Adopting agency theory, the purpose of this study is to explore the impact of
ownership structure and board of directors' composition on the extent of tax avoidance …

Purpose This study examines the effect of board characteristics on the tax aggressiveness of
listed companies on the Colombo Stock Exchange in Sri Lanka. Design/methodology …

Purpose The purpose of this paper is to investigate the direct and indirect relationship
between institutional ownership and corporate tax avoidance using corporate social …

Purpose The purpose of this paper is to analyze the effect of internal control on tax
avoidance analyzing internal (family ownership) and external (environmental uncertainty) …

Most governments attempt to fight and reduce tax evasion. A dilemma arises about whether
policies should encourage the ethical behavior of firms (an informal institution) or strengthen …

Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

The purpose of this paper is to shed light on the effect of corporate social responsibility
performance on tax avoidance. It also examines whether family ownership affects tax …

The main purpose of this study is to shed light on the relationship between corporate
governance, tax avoidance, and corporate social responsibility disclosure in emerging and …