Tax management and tax fraud: evidence from Tunisian companies
by Ines Hakim Hbaieb; Mohamed Ali Brahim Omri
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 11, No. 2, 2019

Abstract: There are many evidences and competing arguments on whether firms that exhibit more or less tax management and tax fraud in their financial reporting. Our study contributes to resolving this issue by analysing the relationship between management tax reporting and the tax fraud. The research is based upon a sample of 51 companies, 31 are considered non-compliance tax and 20 companies' compliance tax during the 2004-2012 period. We find that tax management Tunisian companies are less likely to commit tax fraud. This negative effect is a manner consistent with a non-complementary relationship between tax management and tax fraud.

Online publication date: Tue, 21-May-2019

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