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

China's reform and opening-up policies have prioritized technological advancement, with
technological SMEs driving employment and economic growth. Despite their significance …

Small and medium enterprises (SMEs) are considered the engine of any economy and
actively contribute to the economic growth of countries. For this reason, there are concerns …

Based on the imprinting theory, this study investigates the effect of CEO early-life famine
experience on corporate tax avoidance (CTA). The empirical results show that firms led by …

This paper investigates the relationship between access to finance and corporate tax
avoidance. Using a sample of 63,443 firm-year observations from 37 countries, the results …

Purpose The present paper examines whether tax avoidance practices affect productivity in
small and medium-sized enterprises (SMEs). This study also analyses whether this …

This study sought to investigate the influence of support services as a moderating
mechanism between accounting practices, financial training, and Small and Medium-Sized …

This paper aims to examine the relationship between voluntary external audit by privately
held firms and tax evasion in India. We use data generated by the World Bank Enterprise …

This study explores the influence of financial statement audits on tax compliance directly and
indirectly through access to finance, and it examines gender roles to improve tax compliance …

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax
avoidance toward firm value, either directly or indirectly. This research uses quantitative …