The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context

Ahmed Boussaidi · Mounira Hamed‐Sidhom

89 citations0/0 files storedJournal of Asian Business Strategy

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Corporate Taxation and Avoidance Corporate Finance and Governance Taxation and Legal Issues

Abstract

Research on the tax side occupied the stage center during the last decade. Several researchers have attempted to study the different effects of some options such as tax aggressiveness on firms and individuals. Overall, tax aggressiveness affects negatively the longevity of companies but what remains unanswered is by what specific means corporate governance decreases tax aggressiveness activities. In this paper, we examine the effect of some governance mechanisms on corporate tax aggressiveness. The study is based on the analysis of a sample of Tunisian listed firms over the 2006-2012 periods. Our regression results indicate that diversity in gender on corporate board, managerial and concentration ownership has significant effects on firms` tax aggressiveness activities. Board`s diversity and managerial ownership exhibit a positive association with the effective tax rate while increases in concentration ownership tend to affect it negatively. However, findings don`t show any significant effects of corporate board size and external auditor`s profile on the tax aggressiveness.

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References

1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2009Gender Differences in Preferences 2009Women in the boardroom and their impact on governance and performance☆2005Corporate tax avoidance and high-powered incentives 2008Long-Run Corporate Tax Avoidance 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

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2020Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context 2021Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia 2021The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand 2018Equity ownership structure and corporate tax aggressiveness: the Nigerian context

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