Behind the Screens: Digital Transformation and Tax Policy

Zahra Souguir, Naima Lassoued (), Imen Khanchel and Eya Bejaoui
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Zahra Souguir: Higher Institute of Finance and Taxation of Sousse, University of Sousse, Sousse 4000, Tunisia
Naima Lassoued: QuAnLab LR24ES21, ESCT, University of Manouba, Manouba 2010, Tunisia
Imen Khanchel: Higher School of Commerce of Tunis, University of Manouba, Manouba 2010, Tunisia
Eya Bejaoui: QuAnLab LR24ES21, ESCT, University of Manouba, Manouba 2010, Tunisia

JRFM, 2025, vol. 18, issue 7, 1-21

Abstract: This study investigates the impact of digital transformation on corporate tax avoidance in the banking industry, focusing on banks in the Middle East and North Africa (MENA). This study employs regression analysis on a sample of 123 banks in the MENA region, covering the period from 2011 to 2022. The results indicate a negative relationship between digital transformation and tax avoidance, with conventional banks showing a stronger inclination to adopt these trends compared to Islamic banks. Digital transformation is identified as an effective mechanism that enhances transparency and mitigates tax avoidance activities.

Keywords: corporate tax avoidance; digital transformation; MENA banking industry; digital indexation (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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