The impact of internal and external corporate governance mechanisms on tax aggressiveness : evidence from Tunisia
Khaled Amri and Fatma Wyème Ben Mrad Douagi and Mouna Guedrib
| Year of publication: |
2023
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|---|---|
| Authors: | Amri, Khaled ; Douagi, Fatma Wyème Ben Mrad ; Guedrib, Mouna |
| Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 13.2023, 1, p. 43-68
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| Subject: | Board of directors | Controlling shareholders | Tax aggressiveness | Tax authority supervision | Volatility of low effective tax rates | Corporate Governance | Corporate governance | Tunesien | Tunisia | Unternehmensbesteuerung | Corporate taxation | Aktionäre | Shareholders | Board of Directors | Steuervermeidung | Tax avoidance | Volatilität | Volatility | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAEE-01-2021-0019 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013536235