Business, Management and Accounting
3 years ago

Tax reform in Tunisia fails to impact corporate tax rates significantly.

SSRN Electronic Journal
Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
Abdelkader Kasraoui

Paper Summary

Related papers

Business, Management and Accounting
a year ago

Tax cuts for high-tech firms in China lead to increased tax avoidance.

Tax Avoidance
Tax Evasion
EU Tax Law
2 views
Business, Management and Accounting
2 years ago

New regulation effectively reduces corporate tax avoidance in Indonesia Stock Exchange.

Tax Avoidance
Tax Evasion
Corporate Governance
2 views
Business, Management and Accounting
3 years ago

Corporate tax avoidance boosts firm value, benefiting Vietnamese companies and economy.

Tax Avoidance
Tax Evasion
Earnings Management
2 views

The study looked at how changes in tax laws affected the amount of taxes companies in Tunisia pay. They focused on different aspects of companies like size, debt levels, and how much inventory they have. The results showed that the tax reform only had a significant impact on the amount of taxes paid on inventory, but not on other company characteristics. This suggests that the Tunisian government may need to rethink how they tax companies.