Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie: les nouveaux défis

Inès Bouaziz Daoud () and Mohamed Ali Omri ()
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Inès Bouaziz Daoud: FSEG Tunis El Manar - FSEGT Tunisia
Mohamed Ali Omri: FSEG Tunis El Manar - FSEGT Tunisia

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Abstract: In Tunisia, and following the various restorations carried out, the relation between accountancy and taxation proves to be essential for the determination of accounting income, taxable income and, particularly to detect earnings and tax management practices. Particularly, the study treats the sources of the book-tax differences, distinguishing between non discretionary book-tax differences, explained by the discrepancy between accounting rules and tax laws, and discretionary differences explained by management's opportunistic behaviours in managing earnings and taxes to influence outcomes and tax liabilities. The study uses a sample of 234 firms-year observations for 7 years over the period 2003-2009. The results confirm the hypothesis that firms with strong incentives for earnings management, tax management or the two practices combined exhibit high levels of discretionary book-tax differences. The results prove that book - tax differences could be used to capture opportunistic managerial choices in accounting and tax reporting.

Keywords: Book-tax differences; earnings management; tax management; Divergences comptabilité; fiscalité; gestion des résultats; gestion fiscale (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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