Corporate Tax Avoidance and Firm Value: Focusing on Country-Level Institutional Environment and Legal Enforcement

Hyun Tae Kim¹ · Kang Sung Hur² · Seung Jun Kim³

¹ Researcher, School of Business, Sungkyunkwan University, ² Associate Professor, Global Business Administration, Seoul Theological University, ³ Assistant Professor, Department of Accounting and Taxation, Yeungnam University

DOI: https://doi.org/10.17287/kmr.2026.55.2.761