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Open access

Research article

First published 2024-1

Tax Advisors and Tax Aggressiveness: A Bargaining Model

Ramy Elitzur, Varda (Lewinstein) Yaari

Journal of Accounting,Auditing & Finance

Open access

Research article

First published 2023-7

The Effect of Diversification Strategy on Corporate Tax Aggressiveness With Board Effectiveness as the Moderating Variable

Rilo Pramudito, Siti Nuryanah

Sage Open

Retricted access

Research article

First published 2024-9

Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO’s Characteristics

Jonathan Bauweraerts, Alessandro Cirillo, Salvatore Sciascia

Family Business Review

Retricted access

Research article

First published 2018-4

Outside Directors,Corporate Social Responsibility Performance,and Corporate Tax Aggressiveness: An Empirical Analysis

Roman Lanis, Grant Richardson

Journal of Accounting,Auditing & Finance

Retricted access

Research article

First published 2024-7

Aggressive Tax Planning and Labor Investments

Simone Traini, Nathan C. Goldman, Christina M. Lewellen

Journal of Accounting,Auditing & Finance

Open access

Research article

First published 2025-4

The Effect of ESG Performance on Aggressive Tax Planning in China: The Moderating Role of Internal Control

Yuxuan Zhang, Leihong Yuan

Sage Open

Retricted access

Research article

First published 2025

Can tax authorities identify aggressive tax avoidance of companies? Empirical evidence based on private listed companies

Limei Cao, Huan Dou, Zihui Xu

Journal of Computational Methods in Sciences and Engineering

Open access

Research article

First published 2025-11

Developing Countries,tax Treaty Shopping and the Global Minimum Tax

Maarten van ‘t Riet, Arjan Lejour

Public Finance Review

Retricted access

Research article

First published 2016-5

Why do small business taxpayers stay with their practitioners? Trust,competence and aggressive advice

Lin Mei Tan, Valerie Braithwaite, Monika Reinhart

International Small Business Journal: Researching Entrepreneurship

Retricted access

Research article

First published 2025-9

Unpacking the Evolution,Scope and Trends of Corporate Tax Avoidance: A Bibliometric Review

Anshu Duhoon, Navneet Kaushal, Mohinder Singh

Abhigyan

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