for unethical management behavior, including tax avoidance, can be significantly reduced. Independent audit committees and … unethical tax avoidance. Therefore, the study aimed to identify the impact of AC independence on tax avoidance practices in non …. Regression analysis was applied to test the direct effect of AC independence on tax avoidance, as well as the interaction effect …

increase the degree of tax avoidance of the parent company, and this effect is mainly driven by subsidiaries enjoying regional … important mechanism to achieve tax avoidance. (3) The higher the pre-tax return on assets of subsidiaries, the more obvious the … tax avoidance effect. Subsidiaries in the service industry are more likely to help the parent company avoid tax. This …

This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the … interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct on Business Taxation, various … that have already implemented extensive anti-tax avoidance legislation. We conclude by highlighting areas where policy …

The latest research on tax avoidance indicates that the number of female directors on a board increases the accounting … accuracy and company performance by decreasing tax avoidance. The empirical research illustrates that women's higher risk …. We posit that the risk avoidance of women and other board attributes that enhance diversity influence the company …

Statutory tariff rates may overstate the tariffs actually paid due to evasion and avoidance. We develop a novel method …