This paper examines the effect of corporate governance on tax avoidance. Corporate
governance is proxied by the background of accounting or financial expertise of the audit …

We examine the influence of corporate compensation policies on firms' tax aggressiveness
in an emerging market where executive compensation is primarily in cash form. Based on a …

The purpose of this study is to examine the effect of corporate governance on tax avoidance
in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used …

Penghindaran pajak merupakan salah satu strategi untuk menurunkan beban perusahaan
dan meningkatkan laba. Tujuan dari penelitian ini adalah untuk menguji pengaruh keahlian …

Purpose This study aims to investigate the impact tax shelters and cost of debt in Iran. It also
aims determine methods to identify tax-aggressive policies through corporate structure and …

It is well known that research and development (R&D) tax policies are written to encourage
firm innovation, a crucial driver of business growth. However, evidence on the effectiveness …

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh leverage, kepemilikan
manajemen dan intensitas modal terhadap penghindaran pajak (tax avoidance) pada …

Using the financial data from 645 companies that were listed in the Taiwan Stock Exchange
(TSE) between 2000 and 2009, this paper applied a least square dummy variable (LSDV) …

This paper examines how taxes affect bilateral internal debt financing among foreign entities
of multinational firms. Our data allows us to construct precise bilateral tax-rate differentials …

We examine the link between firms' advertising and their tax avoidance. By generating
customer awareness, advertising helps shape firm image and reputation among customers …