Determinants of practice of corporate tax in Tunisian context

Ines Menchaoui and Mohamed Ali Omri

International Journal of Managerial and Financial Accounting, 2012, vol. 4, issue 4, 325-338

Abstract: The aim of our research is to study the relationship between the level of fiscal management through tax benefits realised by reinvested earnings and corporate value. We used theoretical arguments inspired by the hierarchical theory of financing where the management decision to tax relief through the physical and financial relief remain a means to promote self-financing. Our analysis covers a sample of 91 Tunisian listed companies. The processed data derived from audited financial schedules and information, published by the Stock Exchange of Tunis under the year 2005 to 2007, and notes to financial statements published in the Tunisian Gazette provided by the Tunisian Financial Market Council.

Keywords: tax incentives; corporate value; theory of hierarchical financing; physical relief; financial relief; fiscal management; tax benefits; reinvested earnings; tax relief; self-financing; Tunisia; taxation. (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=49675 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:injmfa:v:4:y:2012:i:4:p:325-338

Access Statistics for this article

More articles in International Journal of Managerial and Financial Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().