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 …

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 …

When it comes to boosting a business's performance and profits, the CEO has the most sway
because he or she has the final say over crucial corporate issues like financial transparency …

This paper examines the effect of chief executive officerś (CEOs) narcissistic tendencies
regarding corporate tax avoidance. Moreover, it aims to test the moderating effect of two …

Our objective is to investigate the determinants of tax avoidance in Romanian companies in
2013–2017. Our initial sample comprises 236 privately owned companies that are payers of …

Target pendapatan pajak di Indonesia terus mengalami peningkatan setiap tahunnya
namun persentase penerimaan pajak cenderung terus menurun. Upaya optimalisasi …

This study aims to obtain empirical evidence on the effect of board size, proportion of
independent commissioners, gender diversity and executive compensation on tax …

We examine the influence of accounting opacity (earnings management [EM] and tax
aggressiveness [TA]) and CEO characteristics (CEO age and tenure) on stock price …

The self-assessment system tends to provide a loophole for companies to reduce tax
payment. The great benefit of the tax to the community links tax with social responsibility …