The Tax Reduction and Information Quality in Tunisian Companies

Abstract

This study examines how the reduction of statutory tax rate affects corporate transparency. The financial and accounting environment is motivated to study the impact of control and transparency of information. We study a sample of 19 companies between 2013 and 2017, the result shows that the deductions are related to tax incentives especially investment incentives in the Tunisian context, which is influenced by a good information quality.This study shows that the manipulation of the results in Tunisian companies may have decreased with a reduction of the statutory tax rate.