Tax avoidance in Southeast Asia: unraveling the effects of environmental uncertainty and governance
This study investigates the effect of environmental uncertainty at both the country and firm levels on firms’ tax avoidance, as well as whether a country’s governance moderates this relationship. Data were collected from non-financial publicly listed firms in four emerging Southeast Asian countries,...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2473031 |
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