Articles

Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange

Published in: South African Journal of Accounting Research
Volume 39 , issue 1 , 2025 , pages: 27–49

DOI: 10.1080/10291954.2024.2334141

Author(s): Cecileen Greeff School of Accountancy, Stellenbosch University, South Africa

Keywords: board gender , board of directors , board independence , board size , effective tax rate , corporate governance , director shareholding , King IV

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Abstract

Motivation: Numerous international studies have been conducted to determine the effect of board composition on tax aggressiveness, and ultimately the effective tax rate (ETR) of firms, but to the best of the author's knowledge, no similar research from a South African perspective has been conducted.

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