Effective tax rate and the crisis of public finances in Tunisia

Tarek Dhahri (Autor)

Buch | Softcover

60 Seiten

2022
Our Knowledge Publishing (Verlag)
978-620-5-25450-9 (ISBN)

Infos

This paper examines the determinants of variability in effective corporate tax rates before and during the public finance crisis in Tunisia, a country that was and remains on the agenda of international financial institutions.Analyzing firm-level data for the period 2005-2018, we find with a significant level of significance that specific firm characteristics, including firm size, leverage, capital intensity, and inventories, affect the level of corporate effective tax rates.Our results also indicate that as corporate effective tax rates increased in the period following the onset of the financial crisis, their association with certain firm-specific characteristics was also affected.

Autor

Tarek DHAHRI is a Master Technologist in Economics and Management at the ISET of Sfax. He was a central tax inspector at the Tunisian Ministry of Finance. In addition, he held the position of head of the accounting department at the GCT. The author is a graduate of the IEDF in public finance, the FSJPST in tax law and the FSEGT in accounting.

Produkt-Details

• Erscheinungsdatum: 13.05.2023
• Sprache: englisch
• Maße: 150 x 220 mm
• Gewicht: 107 g
• Themenwelt: Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
• Schlagworte: Corporate taxation • determinants of the Effective Tax Rate • public finance crisis • Tunisia
• ISBN-10: 620-5-25450-6 / 6205254506
• ISBN-13: 978-620-5-25450-9 / 9786205254509
• Zustand: Neuware