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Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis

Author

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  • Inès Bouaziz Daoud

    () (FSEG Tunis - FSEGT Tunisia)

  • Mohamed Ali Omri

    () (FSEG Tunis - FSEGT Tunisia)

Abstract

In Tunisia, and following the various restorations carried out, the relation between accountancy and taxation proves to be essential for the determination of accounting income, taxable income and, particularly to detect earnings and tax management practices. Particularly, the study treats the sources of the book-tax differences, distinguishing between non discretionary book-tax differences, explained by the discrepancy between accounting rules and tax laws, and discretionary differences explained by management's opportunistic behaviours in managing earnings and taxes to influence outcomes and tax liabilities. The study uses a sample of 234 firms-year observations for 7 years over the period 2003-2009. The results confirm the hypothesis that firms with strong incentives for earnings management, tax management or the two practices combined exhibit high levels of discretionary book-tax differences. The results prove that book - tax differences could be used to capture opportunistic managerial choices in accounting and tax reporting.

Suggested Citation

  • Inès Bouaziz Daoud & Mohamed Ali Omri, 2011. "Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis," Post-Print hal-00646800, HAL.
  • Handle: RePEc:hal:journl:hal-00646800
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646800
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    References listed on IDEAS

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    Keywords

    Book-tax differences; earnings management; tax management; Divergences comptabilité; fiscalité; gestion des résultats; gestion fiscale;

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