Analyzing the Moderating role of Board Structure in Relation between Tax Avoidance and Business Strategy: New Insight from Emerging Economy
Purpose: Taxation basically occupies an important place in the strategic decisions of companies, therefore, business are thinking to adopt a dynamic and active method for tax management. This study examine the moderating role of board independence, and board size in the relation between tax avoidan...
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| Main Authors: | , , |
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| Format: | article |
| Language: | EN |
| Published: |
CSRC Publishing
2021
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| Subjects: | |
| Online Access: | https://doaj.org/article/5317f74f40774ab687c4a13a9f2e06c2 |
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