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 …

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that …

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 …