Family involvement and proactive tax management behaviour in private family SMEs
| Year of publication: |
2022
|
|---|---|
| Authors: | Clemente-Almendros, José Antonio ; González Cruz, Tomás F. |
| Published in: |
International journal of entrepreneurial behavior & research. - Bingley : Emerald, ISSN 1758-6534, ZDB-ID 1447640-X. - Vol. 29.2022, 1, p. 218-244
|
| Subject: | Board of directors | Family CEO | Family SMEs | Managerial capabilities | Tax aggressiveness | Tax avoidance | Familienunternehmen | Family business | Führungskräfte | Managers | Steuervermeidung | KMU | SME | Familie | Family | Board of Directors | Prinzipal-Agent-Theorie | Agency theory | Familienbesteuerung | Family taxation | Corporate Governance | Corporate governance |
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