Boards of directors’ characteristics and tax aggressiveness: a study of Tunisian context

Auteurs-es

  • Tarek DHAHRI Faculté des Sciences Economiques et de Gestion de Sfax

Mots-clés :

Corporate governance, fiscal aggressiveness, Board of Directors’ Characteristics, Tunisian context .

Résumé

The objective of this research is to study the effect of board characteristics on tax management strategy in Tunisia. .

Using a sample of 47 firms listed on the Tunis Stock Exchange from 2012 to 2018. We used regression analysis to examine the relationship between board characteristics and aggressive tax planning.

The results indicate that the size of the board of directors and independent directors can have a substantial effect on reducing tax aggressiveness.

However the combination of the dual position of chief executive officer and chairman of the board of directors encourages aggressive tax planning. Finally, the study shows that there is no significant relationship between the gender diversity of the board of directors and aggressive tax planning.

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Publié-e

16-04-2022

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