...Achref Marzouki; Anis Ben Amar Purpose Tax avoidance has been extensively examined in the literature, yet the role of corporate corruption risk as a key determinant remains overlooked. This study investigates the impact of corporate corruption risk on tax avoidance while highlighting...

...Ones Amri; Hasna Chaibi Purpose This study examines the impact of CSR (corporate social responsibility) on stock price volatility of oil and gas firms and, then identifies the moderating role of tax avoidance. Design/methodology/approach To achieve the study's purposes, 330 observations...

...Lassaad Abdelmoula Purpose The purpose of this study is to investigate the motives for granting additional remuneration to majority managers in Tunisian limited liability companies. The theoretical explanation is based on the tax avoidance hypothesis on the one hand and on the conflict...