A collection of papers on corporate governance & taxation

The following selection of papers from Corporate Ownership and Control journal has been prepared by the editorial team in order to help our readers and scholars pursuing research in this field find more information devoted to the topic of taxation in the context of corporate governance.

  1. Duarte, D., & Barros, V. (2018). Corporate tax avoidance and profitability followed by mergers and acquisitions. Corporate Ownership & Control, 15(2-1), 148-160. https://doi.org/10.22495/cocv15i2c1p2
  2. Santosuosso, P. (2017). Rethinking the corporate tax base: Evidence of the relationships between cash flow and net income. Corporate Ownership & Control, 15(1), 100-107. https://doi.org/10.22495/cocv15i1art10
  3. Brodzka, A., Biernacki, K., & Chodorek, M. (2017). Tax aggressiveness: The evidence from Polish listed companies. Corporate Ownership & Control, 14(3), 20-24. https://doi.org/10.22495/cocv14i3art2
  4. Sudibyo, Y.A., Jianfu, S.(2016). Political connections, state owned enterprises and tax avoidance: An evidence from Indonesia. Corporate Ownership & Control, 13(3-2), 279-283. https://doi.org/10.22495/cocv13i3c2p2
  5. Velte, P. (2015). Development and current criticism of asset impairment in German tax accounting. Corporate Ownership & Control, 13(1-7), 756-768. https://doi.org/10.22495/cocv13i1c7p3
  6. Kapoutsou, E., Tzovas, C., & Chalevas, C. (2015). Earnings management and income tax evidence from Greece. Corporate Ownership & Control, 12(2-5), 511-529. https://doi.org/10.22495/cocv12i2c5p1
  7. Freidank, C.-C., & Sassen, R. (2015). Simultaneous models for accounting policy optimization of stock corporations according to German commercial law. Corporate Ownership & Control, 12(2-1), 236-263. https://doi.org/10.22495/cocv12i2c1p5
  8. Abdel-Baki, M. A., & Dorasamy, N. (2012). The role of personal income tax reforms in the transition to a democratic and egalitarian Egypt. Corporate Ownership & Control, 9(2-4), 385-399. https://doi.org/10.22495/cocv9i2c4art1
  9. Netswera, F. G., & Ngwakwe, C. C. (2013). Rethinking the erosional effect of indirect taxes on individual income. Corporate Ownership & Control, 11(1-4), 383-388. https://doi.org/10.22495/cocv11i1c4art2

Follow the link to find more collections.