The determinants of corporate tax avoidance in Tunisian context

Mohamed Ali Omri and Inès El Aissi

International Journal of Revenue Management, 2012, vol. 6, issue 3/4, 158-174

Abstract: The current paper explores the determinants of tax avoidance activity being considered as a practice that is very close to revenue management. In fact, at a macro level, it is claimed that tax avoidance has impacts on revenue management. These determinants will be examined with reference to the positive accounting theory. The results of this study undertaken near 39 Tunisian listed firms from 2001 to 2006 reveal that tax avoidance is tributary mainly of the size, the age and the profitability of the company.

Keywords: revenue management; corporate tax avoidance; book-tax difference; Tunisia; listed firms; positive accounting theory; firm size; firm age; profitability. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijrevm:v:6:y:2012:i:3/4:p:158-174

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