The Impact of Corporate Governance on Corporate Tax Avoidance.: A Literature Review
作者： Jost Kovermann , Patrick Velte
DOI: 10.1016/J.INTACCAUDTAX.2019.100270
关键词: Accounting 、 Shareholder 、 Government 、 Audit 、 Corporate tax 、 Capital market 、 Corporate governance 、 Tax avoidance 、 Enforcement 、 Business
摘要: … However, ownership concentration increases and capital market pressures decrease when … tax avoidance were a function of ownership structure, changes in the extent of tax avoidance …
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