The board of directors and the corporate tax planning: Empirical Evidence from Tunisia

Aliani, Khaoula; Ali, Zarai Mohamed

doi:10.5296/ijafr.v2i2.2525

Cited by 12 publications

(18 citation statements)

References 44 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Descriptive statistics show that board size ranges from 4 to 12 directors with an average of 9. On average 83% of the directors are external, this result is similar to that of Aliani and Zarai (2012) which showed that the percentage independent directors in the board is on average 81% in Tunisian companies. This panel shows that on average 88% of members of the Audit Committee are independent.…”

Section: Regression Model Specificationssupporting

confidence: 80%

“…This result is corroborated by Wan and Wan (2009), which showed no relationship between the proportion of outside directors and the best quality of the information disclosed. Zemzem and Ftouhi (2013) and Aliani and Zarai (2012) have not confirm their hypothesis of the impact of outside directors on the level of tax aggressiveness. This result is corroborated with Ghosh et al (2010) and Abed et al (2012) who have not found an association between board independence and some proxies of earnings management.…”

Section: Board Independencementioning

confidence: 91%

See 1 more Smart Citation

Corporate Governance and Book-Tax Differences: Tunisian Evidence

Dridi¹,

Boubaker²

2015

IJEF

View full text Add to dashboard Cite

This paper's main objective is to examine the effect of corporate governance on earnings manipulations using BTD proxy. We investigate whether ownership structure board and audit committee characters affect earnings and tax management. Based on a sample of 21 corporations listed on Tunisian stock market during the period 2003-2012, our study employs regression analysis to test the prediction that the governance attributes reduces the likelihood of earnings and tax aggressiveness. We find that the ownership structure is an important corporate governance mechanism that affects BTD. We find that BTD does not vary with board size and the cumulative effect of the function of chief executive and president of the board. We find that the percentage of outside directors is associated with managerial discretion. Finally, we find that the audit committee influences ABTD through the variable relating to the financial expertise of the committee.

show abstract

Section: Regression Model Specificationssupporting

confidence: 80%

Section: Board Independencementioning

confidence: 91%

Corporate Governance and Book-Tax Differences: Tunisian Evidence

Dridi¹,

Boubaker²

2015

IJEF

View full text Add to dashboard Cite

show abstract

“…Peran komisaris independen dalam suatu perusahaan sangatlah penting. Komisaris independen melakukan pengawasan terhadap manajemen akibat dari adanya konflik agensi dalam perusahaan (Jensen dan Meckling, 1976;Khaoula dan Ali, 2012;Zemzem dan Ftouhi, 2013), selain itu komisaris independen juga harus mampu melakukan pengawasan terhadap keputusan dan tindakan yang akan mempengaruhi masyarakat secara keseluruhan (Ibrahim, Howard dan Angelidis, 2003;Rose, 2007 Hasil penelitian ini memberikan dukungan pada aplikasi teori legitimasi dan teori agensi. Hasil penelitian ini dapat dijadikan sebagai bahan referensi penelitian selenjutnya yang ingin memperdalam penelitian mengenai hubungan corporate social responsibility, komisaris indepenedn dengan perpajakan.…”

Section: Pendahuluanunclassified

“…Tindakan agresivitas pajak merupakan suatu upaya yang dilakukan manajemen untuk kepentingannya sendiri dengan harapan akan memperoleh bonus dari pemegang saham, dengan memanfaatkan kekayaan penegang saham (Lanis dan Richardshon, 2011;Suyanto dan Supramono, 2012). Kehadiran komisaris independen dalam dewan komisaris mampu meningkatkan pengawasan kinerja direksi dan manajemen (Fama dan Jensen, 1983;Khaoula dan Ali, 2012;Zemzem dan Ftouhi, 2013).…”

Section: Pengaruh Komisaris Independen Terhadap Agresivitas Pajak Perunclassified

Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak

Simorangkir

Subroto

Andayani

2018

JURNAL MANAJEMEN DAN KEWIRAUSAHAAN

View full text Add to dashboard Cite

AbstrackThis study aims to determine the effect of the corporate sosial responsibility and independent commissioners on tax aggressiveness. This study are conducted on 130 firm-years manufacturing firms listed in the Indonesian Stock Exchange during period of 2012 to 2016, selected based on purposive sampling method. Tax aggressiveness is proxy by ETR. Corporate social responsibility activities measured based on disclosures referring to Gobal Reporting Initiative (GRI) guideline. Independent commissioner is the proportion of independent commissioner in the board of commissioners. The results show that: 1) tax aggressiveness can be suppressed by the increasing activity of corporate social responsibility, 2) tax aggressiveness is not influenced by independent commissioners in the company.

show abstract

“…Previous studies have returned conflicting findings on the effect of board independence on effective tax rates. For instance, Khaoula and Ali (2012) in a study of 300 S&P firms for periods 1996-2009 obtained results showing that board independence improves tax practices. In other words board independence increases effective tax rates.…”

Section: Board Independence and Effective Corporate Tax Ratesmentioning

confidence: 99%

Impact of Corporate Governance on Effective Corporate Tax Rates Among Listed Firms in Kenya

2019

RJFA

View full text Add to dashboard Cite

Corporate tax is not only an important source of revenue to governments around the world but is also used to achieve a number of fiscal objectives. On the other hand, Corporation tax represents a significant expense to companies thereby impacting on major corporate decisions. Understanding factors that affect the effective corporate tax rates is therefore important not only to corporations but also to governments and other policy makers. Despite the well documented corporate tax leakages across the world, widening budget deficits and ballooning public debt in Kenya, limited studies have been conducted to investigate the impact of corporate governance on effective tax rates among the NSE listed firms. The purpose of this study was therefore to investigate the impact of board size, board independence, board gender diversity and corporate ownership structure on effective corporate tax rates among listed firms in Kenya between 2011 and 2017. The study employed longitudinal research design. A sample of 40 firms were purposively selected from the 67 listed firms in Kenya as at 31 st December, 2017.Data was extracted from the published financial statements of the sampled firms. Data was analyzed with the aid of STATA software. The findings of the study show that board size, board independence and board gender diversity has a positive and significant effect on effective tax rates. On the other hand, ownership structure has a negative and significant effect on effective tax rates. The study therefore concludes that corporate governance has a significant impact on effective tax rates among listed firms in Kenya and recommends that policy makers, investors and corporate executives consider this fact when making their tax policies and decisions.

show abstract

The board of directors and the corporate tax planning: Empirical Evidence from Tunisia

Cited by 12 publications

References 44 publications

Corporate Governance and Book-Tax Differences: Tunisian Evidence

Corporate Governance and Book-Tax Differences: Tunisian Evidence

Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak

Impact of Corporate Governance on Effective Corporate Tax Rates Among Listed Firms in Kenya

Contact Info

Product

Resources

About