We develop a mixed gamble perspective of tax evasion that explains why family firms vary in
how they weigh the costs and benefits of tax evasion. Testing our framework on family firms …

Purpose–The purpose of this paper is to analyze the tax aggressiveness among family firms
considering their different levels of family involvement. Based on the family influence on …

Purpose This paper investigates whether board composition, a family chief executive officer
(CEO) and the firm's managerial capabilities affect proactive tax management in family small …

Recent tax evasion research has considered tax avoidance as an act of minimizing the
amount of taxes to be paid through appropriate methods. This research aims to investigate …

Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh variabel
kepemilikan keluarga dan ukuran perusahaan pada agresivitas pajak serta pengaruh …

The purpose of this paper is to analyse the relationship between family ownership and tax
aggressiveness in private companies by taking into account a regulatory framework …

This paper analyzes the effect of family ownership on company's tax avoidance practices in
Indonesia. This study also analyse whether there is change in tax avoidance practice after …

The design of this research is to analysis the significance of corporate social responsibility
(CSR) disclosures toward tax aggressiveness that moderated by the family ownership. The …

ABSTRACT The contribution of Value Added Tax (VAT) to the total revenue of Nigeria
remains consistently low and is relatively decreasing due to low compliance by the Small …

This paper aims to examine the impact of sustainable development report disclosure
(hereafter called SDRD) on the tax planning (hereafter called TP) of listed companies, which …