The Determinants of Corporate Tax Avoidance in the Tunisian Context Accounting Essay
In these circumstances, the list of possible conflicting opinions between companies and tax authorities on different accounting treatments with implications for the tax base is long, reminiscent of a number of general areas such as corporate transfer pricing policies, international shifts in debt or corporate inversions. specific channels for. The aim of this article is to investigate the effect of the determinants of the effective corporate tax rates (ETR) of listed companies in the euro area. With a large and recent panel, companies for the -2016, the authors use the generalized method of moments GMM to estimate global models for three groups. The aim of our research is to study the relationship between the level of fiscal management through realized tax benefits through reinvested profits and firm value. We used theoretical arguments inspired by hierarchical finance theory, where management's decision to reduce taxes through physical and financial relief remains an abstraction. This study examines the various corporate tax avoidance measures that have been implemented to date. literature. The purpose of the study is to provide a guide to researchers with the. Following the international accounting literature Atwood, Drake, Myers, amp Myers, 2012, we measure tax avoidance as the difference between the tax on income before taxes and the taxes actually paid. After controlling for a wide range of firm- and country-level characteristics, we find that firms in countries with strong family ties are more avoidant. Benefits of Tax Avoidance: Taxes are considered an essential expense and a burden on their businesses from the shareholders' perspective. Aldoseri, Albaz, amp Ghali, 2022, and they should be reduced. We study a sample of companies. The result shows that audit quality improves tax compliance in the Tunisian context, while tax evasion is measured by the difference between. This study sheds light on the determinants related to companies' boards of directors and corporate ownership of Tunisian listed companies' tax aggression strategies, and what their effect could be on their level in a post-revolution context. Our study considers only non-financial companies listed on the Tunisian Stock Exchange during the period. Empirical evidence has shown that CEO overconfidence influences high rates of corporate tax avoidance. Aliani et al. In 2016, a survey was conducted among a sample of companies in Tunisia, which revealed the findings. This article examines the main determinants of tax avoidance within business groups, based on a hand-collected sample of publicly traded Moroccan business groups. This dissertation examines three current but controversial issues related to tax avoidance using a sample. companies based in the BRICS countries: Brazil, Russia, India, China and South Africa. The. DOI: 10.1108 ara-03-2022- ID: 256172564 The interactive impact of tax avoidance and tax risk on firm value: new evidence in the Tunisian context article Guedrib2023TheII, title The interactive impact of tax avoidance and tax risk on firm value: new evidence in the Tunisian context author Mouna Guedrib,..