BOARDS OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS: A STUDY OF TUNISIAN CONTEXT
The objective of this research is to study the effect of board characteristics on tax management strategy in Tunisia. . Using a sample of 47 firms listed on the Tunis Stock Exchange from 2012 to 2018. We used regression analysis to examine the relationship between board characteristics and aggressi...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Noufissa EL MOUJADDIDI
2021-12-01
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| Series: | Revue des Etudes Multidisciplinaires en Sciences Economiques et Sociales |
| Subjects: | |
| Online Access: | https://revues.imist.ma/index.php/REMSES/article/view/27885 |