Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous...

The aim of this paper is to point to the systematisation of matter, which relates to the assessment of the efficiency of tax control as the mainstay of the reduction of tax evasion and the grey economy in our country, with a comparative analysis with the developed countries and countries in...

The aim of this paper is to assess the feasibility to introduce the OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa. The BEPS and its Action Plan have been developed by the OECD following the G20 mandate and it provides new international tax...

We investigate whether tax avoidance and manager diversion are complementary when the costs of diversion are low by comparing dividend payouts, performance, and overinvestments of tax haven firms versus other multinational firms based in countries with weak and strong investor protections. Desai...

In this study, we consider whether the gender composition of the board of directors could have some relation with tax aggressiveness for a sample of 739 public listed companies resident in different countries for the period 2015-2019. Our fixed-effect model of panel data does not show any...

In light of the omnipresent peril of profit shifting and loss in tax revenues, which are the downsides of increasing globalization and digitalization, industrialized countries have shown remarkable determination in adapting existing tax treaties and, most notably, introducing anti-tax avoidance...

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...