Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia

Kamel Naoui and Abdelkader Kasraoui
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Kamel Naoui: University of Manouba, Higher School of Business, 2010, La Manouba, Tunisia
Abdelkader Kasraoui: PhD Student, University of Manouba, Higher School of Business, 2010, La Manouba, Tunisia.

International Review of Management and Marketing, 2020, vol. 10, issue 3, 1-6

Abstract: This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital structure (leverage), inventory intensity, capital intensity. The ETR provides information about the tax burdens and can be used as a political instrument to boost the economic reliance. The post tax reform period reflects the impact of lower corporate tax rate on the firm characteristics. The sample consists of 112 firm-year observations from 16 listed companies in Tunis Stock Exchange (known Bourse de Tunis- BVMT) covering seven years from 2010 to 2016. Our result indicates that the tax reform had a significant impact only on the inventory variable but no significant results on the others firm characteristics for the post-tax reform period. These findings urge the Tunisian’s tax authority to reformulate the corporate tax system.

Keywords: Tax Reform; Corporate Effective Tax Rate; Tunisia. (search for similar items in EconPapers)
JEL-codes: G30 G32 M4 (search for similar items in EconPapers)
Date: 2020
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