Abstract:The purpose of this study investigates the impact of governance mechanisms, linked to the board of directors, on the tax risk of Tunisian listed companies. In order to empirically verify this relationship in the Tunisian context, we conducted a logistic regression with 8 banks listed on the Tunisian Stock Exchange during the period of 2008-2018. The overall results show that all the independent variables have a positive and non-significant impact on the probability of the presence of tax risk (with the excepti… Show more
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