BOARDS OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS: A STUDY OF TUNISIAN CONTEXT
The objective of this research is to study the effect of board characteristics on tax management strategy in Tunisia. . Using a sample of 47 firms listed on the Tunis Stock Exchange from 2012 to 2018. We used regression analysis to examine the relationship between board characteristics and aggressi...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Noufissa EL MOUJADDIDI
2021-12-01
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| Series: | Revue des Etudes Multidisciplinaires en Sciences Economiques et Sociales |
| Subjects: | |
| Online Access: | https://revues.imist.ma/index.php/REMSES/article/view/27885 |
| Summary: | The objective of this research is to study the effect of board characteristics on tax management strategy in Tunisia. .
Using a sample of 47 firms listed on the Tunis Stock Exchange from 2012 to 2018. We used regression analysis to examine the relationship between board characteristics and aggressive tax planning.
The results indicate that the size of the board of directors and independent directors can have a substantial effect on reducing tax aggressiveness.
However the combination of the dual position of chief executive officer and chairman of the board of directors encourages aggressive tax planning. Finally, the study shows that there is no significant relationship between the gender diversity of the board of directors and aggressive tax planning. |
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| ISSN: | 2489-2068 |