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Impact de la taxation des transactions financières sur le volume d’échange au sein de la bourse de valeurs mobilières de Tunis

Author

Listed:
  • safa BEN HAMIDA
  • Faouzi JILANI

Abstract

Objectif : cet article vise à analyser l’impact de la taxation des transactions financières sur le volume d’échange au sein de la bourse de valeurs mobilières de Tunis.Méthodologie : Les régression des modèles utilisés sont faites sur des données de panel cylindrés en se basant sur les bilans de 25 sociétés tunisiennes cotées en bourse pour la période de 2008 à 2014 .Résultat : les résultats montrent qu’une augmentation de la taxe de 1% engendre une diminution du volume d’échange de 0.0239. Le modèle est globalement significatif avec un fort pouvoir explicatif.Originalité : l'originalité de cette étude réside en son unicité dans le contexte tunisien

Suggested Citation

  • safa BEN HAMIDA & Faouzi JILANI, 2023. "Impact de la taxation des transactions financières sur le volume d’échange au sein de la bourse de valeurs mobilières de Tunis," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 14(1), pages 29-45, June.
    • Handle: RePEc:jaf:journl:v:14:y:2023:i:1:n:526
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    References listed on IDEAS

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    1. Robin K. Chou & George H. K. Wang, 2006. "Transaction tax and market quality of the Taiwan stock index futures," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 26(12), pages 1195-1216, December.
    2. Umlauf, Steven R., 1993. "Transaction taxes and the behavior of the Swedish stock market," Journal of Financial Economics, Elsevier, vol. 33(2), pages 227-240, April.
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    More about this item

    Keywords

    Taxation des opérations financières Volume de transaction; Taxation of financial transactions; Transaction volume;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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