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The determinants of corporate tax avoidance in Tunisian context

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  • Mohamed Ali Omri
  • Inès El Aissi

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.

Suggested Citation

  • Mohamed Ali Omri & Inès El Aissi, 2012. "The determinants of corporate tax avoidance in Tunisian context," International Journal of Revenue Management, Inderscience Enterprises Ltd, vol. 6(3/4), pages 158-174.
    • Handle: RePEc:ids:ijrevm:v:6:y:2012:i:3/4:p:158-174
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