January 2016

Do corporate governance best practices restrain tax evasion? Evidence from Greece

The aim of the present paper is to examine the association between corporate governance practices and the extent of tax evasion for the Greek listed companies when they operated in an accounting environment characterized by a high level of book-tax conformity. The results suggest that tax evasion is lower when the chairman of the board is also the owner of the company. A strong negative association is also reported...

Author(s): Stavroula Kourdoumpalou