Determinants of practice of corporate tax in Tunisian context
by Ines Menchaoui; Mohamed Ali Omri
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 4, No. 4, 2012

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.

Online publication date: Sat, 16-Aug-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Managerial and Financial Accounting (IJMFA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com