Title: The determinants of corporate tax avoidance in Tunisian context

Authors: Mohamed Ali Omri; Inès El Aissi

Addresses: Faculty of Economic Sciences and Management of Tunis, University of Tunis El Manar, Campus Universitaire El Manar B.P. 248 El Manar II, 2092, Tunis. ' Faculty of Economic Sciences and Management of Tunis, University of Tunis El Manar, Campus Universitaire El Manar B.P. 248 El Manar II, 2092, Tunis

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.

Keywords: revenue management; corporate tax avoidance; book-tax difference; Tunisia; listed firms; positive accounting theory; firm size; firm age; profitability.

DOI: 10.1504/IJRM.2012.050382

International Journal of Revenue Management, 2012 Vol.6 No.3/4, pp.158 - 174

Published online: 17 Nov 2012 *

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