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Behind the Screens: Digital Transformation and Tax Policy

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  • Zahra Souguir

    (Higher Institute of Finance and Taxation of Sousse, University of Sousse, Sousse 4000, Tunisia
    QuAnLab LR24ES21, ESCT, University of Manouba, Manouba 2010, Tunisia)

  • Naima Lassoued

    (QuAnLab LR24ES21, ESCT, University of Manouba, Manouba 2010, Tunisia
    Higher School of Commerce of Tunis, University of Manouba, Manouba 2010, Tunisia)

  • Imen Khanchel

    (Higher School of Commerce of Tunis, University of Manouba, Manouba 2010, Tunisia
    LARIME LR11ES02, ESSECT, University of Tunis, Tunis 1068, Tunisia)

  • Eya Bejaoui

    (QuAnLab LR24ES21, ESCT, University of Manouba, Manouba 2010, Tunisia
    Higher School of Commerce of Tunis, University of Manouba, Manouba 2010, Tunisia)

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.

Suggested Citation

  • Zahra Souguir & Naima Lassoued & Imen Khanchel & Eya Bejaoui, 2025. "Behind the Screens: Digital Transformation and Tax Policy," JRFM, MDPI, vol. 18(7), pages 1-21, July.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:390-:d:1701683
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    References listed on IDEAS

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