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Determinants of practice of corporate tax in Tunisian context

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  • Ines Menchaoui
  • Mohamed Ali Omri

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.

Suggested Citation

  • Ines Menchaoui & Mohamed Ali Omri, 2012. "Determinants of practice of corporate tax in Tunisian context," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 4(4), pages 325-338.
    • Handle: RePEc:ids:injmfa:v:4:y:2012:i:4:p:325-338
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