This study investigates the relationship between corporate governance mechanisms and the perceived level of constraint on corporate tax avoidance within the Greek business environment. Specifically, it examines "Corporate Governance Practices," "Board Member Independence," "Management's Contribution," the "Audit Committee," as well as the contributions of "External Audit" and "Internal Audit." Data were collected via a structured electronic questionnaire from 117 executives in the Greek business sector. The results indicated that "Corporate Governance Practices" and "Management Contribution" are positively and statistically significantly associated with the "perceived limitation of corporate tax avoidance." Conversely, "Board Member Independence," the "Audit Committee," the "Contribution of External Audit," and the "Contribution of Internal Audit" did not show a statistically significant relationship with the perceived limitation of corporate tax avoidance. The findings provide exploratory evidence regarding the role of corporate governance mechanisms in shaping responsible tax behavior and enrich the relevant literature with data from the Greek business environment.

JEL classification codes: M42, H26, G30, G34