The study examined the antecedents of aggressive tax behaviour among listed non-financial
firms in Ghana. With firm-level data for 19 non-financial firms covering the period 2010 …

The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability
on tax aggressiveness with a board of independent commissioners as a moderating …

The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital
intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 …

Tujuan dari penelitian ini adalah untuk menguji signifikansi pengaruh masing-masing
variabel independen. Variabel independen dalam penelitian ini adalah financial distress …

The corporate tax burden is known to have a substantial impact on company management
and the formation of national policy. One of the ways to measure the tax burden is by using …

Research Question: This paper examines whether the presence of institutional investors can
moderate the association between profitability on corporate tax avoidance. Motivation: The …

The research aims to investigate the impact of CEO narcissism, CEO compensation, and
CEO risk-taking behavior on tax avoidance, while controlling for profitability, leverage, and …

Indonesia's primary source of state revenue is taxes and is used to support economic growth
to achieve the vision of" Golden Indonesia 2045". The challenge in collecting tax revenues is …

Purpose: The objective of this study is to conduct an empirical investigation of financial and
operational firm specific factors that have an impact on the effective tax rate (ETR) for …

Rosli, R., & Liu, M.(2024). Corporate governance theory and determinants of effective
corporate tax rates: A review based on international literature. Corporate Law & Governance …