Board Attributes and Corporate Tax Avoidance: The Moderating Role of Board Gender Diversity
DOI:
https://doi.org/10.56532/mjbem.v4i1.113Keywords:
Board Size, Board Independence, Board Meeting Frequency, Board Gender Diversity, Corporate Tax AvoidanceAbstract
Tax avoidance (TA) denotes to using tax bylaws in a way that is not envisioned by the government (Hoseini et al., 2019). It is a technique of evading tax or lessening the sum of tax that should be paid (Hoseini et al., 2019). The present study aimed to attain an understanding on whether board attributes (BODATBTs) impact the extent of TA amongst Bangladeshi listed corporations. The research also aimed to offer further evidence which supports or discards preceding research outcomes in developed economies and to conclude whether the outcomes could be generalized in the context of an emerging economy like Bangladesh. The study has found that the interaction term BDS*BGD has positive significant consequence to corporate tax avoidance (CTA), and the interaction term BDI*BGD has negative significant consequence to CTA, thus board gender diversity (BGD) has moderating effect on the relationship of BDS and BDI with corporate tax avoidance.
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