This study aims to examine the investigate the audit committee characteristics on tax planning in the agro-industry listed companies in Thailand. This research used 229 firm-year data extracted from the annual financial reports (form 56-1) and data from the SET Security Market Analysis and...

Businesses find ways to reduce their tax while the government also establishes laws and policies to prevent tax avoidance. These conflicting objectives and strategies have heightened the interest in establishing the factors that influence firms' level of tax avoidance. The study examined a...

Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...