This study examines the impact of family ownership on tax avoidance decisions. This study further investigates the effects of corporate governance quality on the relationship between family ownership and tax avoidance. We construct a sample of non-financial firms listed on the ASE for the period 2015–2021. The results demonstrate that family-owned firms have high levels of tax avoidance. This result supports the private-benefit expropriation hypothesis. Regarding the mediating effect of corporate governance variables, the results suggest that large audit committees and audit committees that meet more frequently curb attempts by family owners to avoid paying tax.

中文翻译：

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家族所有权、公司治理质量和避税：来自新兴市场的证据——约旦案例

本研究探讨了家庭所有权对避税决策的影响。本研究进一步探讨公司治理质量对家族所有权与避税关系的影响。我们构建了 2015 年至 2021 年期间在 ASE 上市的非金融公司样本。结果表明，家族企业的避税水平很高。这一结果支持了私人利益征用假说。关于公司治理变量的中介作用，结果表明，大型审计委员会和开会频率较高的审计委员会会抑制家族所有者逃税的企图。