Using data from Finnish private firms, we examine the association between corporate governance and tax aggression in a high tax alignment environment. We find evidence of a non-linear relationship between CEO ownership and tax aggressiveness. Our results indicate that organisations with low...

This study examines the role of auditors and monitoring banks in the tax aggressiveness of private firms. We use a unique data set of private SMEs in Finland where book-tax alignment is high and the auditing of private firms (exceeding a low threshold) is mandatory. We add to the existing...