The Effect of Taxation on Investors’ Performance: A Study of Listed Firms’ Shares in Nigeria

Turakpe, Morrison Jostus

doi:10.2139/ssrn.3645915

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2022

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“…Therefore, every company is looking for ways to reduce the tax burden. Several studies have been conducted to measure the effect of the tax variable and other factors on the nancial performance of companies (Turakpe, 2020;Liu and Mao, 2019). This study differs from previous studies and contributes to the existing literature in several ways.…”

Section: Introductionmentioning

confidence: 96%

The effect of Taxation on financial performance: the case of Tunisian companies

Ali

ZOUAGHI

2022

Preprint

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This article presents an empirical study of the effect of taxation on the performance of Tunisian companies. The study is based on a sample of 122 large Tunisian companies over the 2015-2019 period. The econometric method used is that of panel data. The results show that corporate income tax, tax incentives, firm size, liquidity, and leverage have significant (negative/positive) effects on the financial performance of Tunisian companies. These results may interest investors, practitioners, and regulators who wish to discover the investment climate in Tunisia. Tax policymakers are urged to lower corporate income tax and maximize the tax incentives to attract domestic and foreign investors. Finally, this paper extends the existing literature by examining the effect of taxation on firm performance in the Tunisian context. JEL Classifications L25; H25; C23.

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Section: Introductionmentioning

confidence: 96%