@article{article_1613367, title={DO COUNTRY-LEVEL GOVERNANCE AND ECONOMIC FREEDOM AFFECT TAX AVOIDANCE? EVIDENCE FROM TÜRKİYE}, journal={Uluslararası Yönetim İktisat ve İşletme Dergisi}, volume={21}, pages={142–160}, year={2025}, DOI={10.17130/ijmeb.1613367}, author={Aksoy Hazır, Çağrı}, keywords={Tax avoidance, country-level governance, economic freedom, agency theory, panel data analysis}, abstract={This study intends to provide empirical evidence that country-level governance and economic freedom impact tax avoidance behavior in Türkiye, using a sample of yearly observations of 371 publicly listed companies over the 2006-2023 period. It is found that Turkish companies engage in tax avoidance less when country-level governance increases. On the other hand, the evidence shows that when the level of economic freedom in Türkiye increases, companies are more likely to avoid tax. This study highlights the importance of considering the influence of county-level factors on tax avoidance. In the context of Türkiye as an emerging economy, this study offers new evidence that links tax avoidance to economic freedom and governance at the country level. As a result, it fills a gap in the literature on Turkish companies’ tax avoidance behavior. Policymakers and regulators may find the results helpful in enhancing the legal and economic environment for companies.}, number={1}, publisher={Zonguldak Bulent Ecevit University}