Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax
rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of …

In this article, we review recent literature (79 articles) on the impact of corporate governance
on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various …

This study investigates the relation between corporate political connections and tax
aggressiveness. We study a broad array of corporate political activities, including the …

This study aims to determine the trend of tax avoidance manufacturing company in the long
term. From the analysis of the trend of tax avoidance within relatively long period can be …

Purpose This paper aims to examine the relationship between corporate social
responsibility (CSR) and tax avoidance as well as how CSR and country-level governance …

In recent years, the international tax policy debate has focused on the tax avoidance
strategies applied by multinational firms. We investigate whether differences can be …

In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the
state, but a cost to other shareholders. We examine publicly traded firms in China and find …

Using an international sample of firms from 31 countries, we study the relation between
auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax …

This paper examines whether ties to politicians by corporate boards of directors weaken the
effectiveness of tax authorities in constraining tax avoidance in China. We use a unique data …

Firms have the incentive to engage in corporate tax avoidance when the marginal benefits
exceed the marginal costs. In fact, when firms are under financial distress, the benefits of tax …