… on tax aggressiveness, inventory intensity has a positive but not significant effect on tax
aggressiveness, … and significant effect on tax aggressiveness, Independent commissioner has a …

… The purpose of this study is to examine the level of aggressive tax planning (ATP) among …
intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may …

… to the tax aggressiveness literature by fleshing out the determinants of tax aggressive in …
impact of insider control and ownership structures on tax aggressiveness [26]. In particular, we …

… what would be the determinants of tax aggressiveness in the firm… The determinants of
managers’ tax aggressiveness were also … of managers that influence the firm’s tax …

… analyse the determinants of the complementary level of financial and tax … tax aggressiveness
as the probability of a firm presenting its financial statements and tax reporting aggressively …

… This study sheds light on the determinants related to the corporate board of directors and
the firms’ ownership nature of tax aggressiveness strategies of Tunisian listed firms and what …

… determinants of tax aggressiveness within corporate groups, such as the means by which
the corporate groups can use in order to reduce their tax … tax aggressiveness determinants, …

… the level of tax aggressiveness creates a knowledge gap which partly forms the thrust of this
current study that seeks to examine the determinants of tax aggressiveness among firms by …

… Moreover, our results suggest that tax aggressiveness declines with increasing working …
culture is an important determinant of preparers’ tax aggressiveness. Furthermore, we find that …

… Because our motivation is to study the determinants of tax aggressiveness or tax sheltering,
we use empirical measures that are designed to capture such constructs instead of using …