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RCEF

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TAX AND LEGAL

Management engaging in tax aggressive activities to minimize tax payment is becoming an increasingly common feature of the corporate landscape around the world. Corporate taxes are also of public concern because tax aggressive behaviour and the resulting non-payment of taxes also have society-wide implications. Therefore, within the ‘tax and legal’ domain, we currently study tax aggressiveness defined as downward management of taxable income through tax planning activities which can be legal or illegal or may lie in between. Within the context of family firms, we investigate the effect of family values, ownership structure and corporate governance mechanisms on this tax aggressive behaviour.