Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital str...
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| Format: | Article |
| Language: | English |
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EconJournals
2020-05-01
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| Series: | International Review of Management and Marketing |
| Online Access: | https://www.econjournals.com/index.php/irmm/article/view/9414 |
| _version_ | 1797908424865873920 |
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| author | Kamel Naoui Abdelkader Kasraoui |
| author_facet | Kamel Naoui Abdelkader Kasraoui |
| author_sort | Kamel Naoui |
| collection | DOAJ |
| description |
This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital structure (leverage), inventory intensity, capital intensity. The ETR provides information about the tax burdens and can be used as a political instrument to boost the economic reliance. The post tax reform period reflects the impact of lower corporate tax rate on the firm characteristics. The sample consists of 112 firm-year observations from 16 listed companies in Tunis Stock Exchange (known Bourse de Tunis- BVMT) covering seven years from 2010 to 2016. Our result indicates that the tax reform had a significant impact only on the inventory variable but no significant results on the others firm characteristics for the post-tax reform period. These findings urge the Tunisian's tax authority to reformulate the corporate tax system.
Keywords: Tax Reform, Corporate Effective Tax Rate, Tunisia.
JEL Classifications: G30; G32; M4
DOI: https://doi.org/10.32479/irmm.9414
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| first_indexed | 2024-04-10T10:52:32Z |
| format | Article |
| id | doaj.art-c20f93abbbca4f0d9e20cc6238a97dbc |
| institution | Directory Open Access Journal |
| issn | 2146-4405 |
| language | English |
| last_indexed | 2024-04-10T10:52:32Z |
| publishDate | 2020-05-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Review of Management and Marketing |
| spelling | doaj.art-c20f93abbbca4f0d9e20cc6238a97dbc2023-02-15T16:20:05ZengEconJournalsInternational Review of Management and Marketing2146-44052020-05-01103Post Tax Reform and Corporate Effective Tax Rate: Evidence from TunisiaKamel NaouiAbdelkader Kasraoui This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital structure (leverage), inventory intensity, capital intensity. The ETR provides information about the tax burdens and can be used as a political instrument to boost the economic reliance. The post tax reform period reflects the impact of lower corporate tax rate on the firm characteristics. The sample consists of 112 firm-year observations from 16 listed companies in Tunis Stock Exchange (known Bourse de Tunis- BVMT) covering seven years from 2010 to 2016. Our result indicates that the tax reform had a significant impact only on the inventory variable but no significant results on the others firm characteristics for the post-tax reform period. These findings urge the Tunisian's tax authority to reformulate the corporate tax system. Keywords: Tax Reform, Corporate Effective Tax Rate, Tunisia. JEL Classifications: G30; G32; M4 DOI: https://doi.org/10.32479/irmm.9414 https://www.econjournals.com/index.php/irmm/article/view/9414 |
| spellingShingle | Kamel Naoui Abdelkader Kasraoui Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia International Review of Management and Marketing |
| title | Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia |
| title_full | Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia |
| title_fullStr | Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia |
| title_full_unstemmed | Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia |
| title_short | Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia |
| title_sort | post tax reform and corporate effective tax rate evidence from tunisia |
| url | https://www.econjournals.com/index.php/irmm/article/view/9414 |
| work_keys_str_mv | AT kamelnaoui posttaxreformandcorporateeffectivetaxrateevidencefromtunisia AT abdelkaderkasraoui posttaxreformandcorporateeffectivetaxrateevidencefromtunisia |