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

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  • Ahmed Boussaidi
  • Mounira Sidhom Hamed

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.

Suggested Citation

  • Ahmed Boussaidi & Mounira Sidhom Hamed, 2015. "The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 5(1), pages 1-12.
    • Handle: RePEc:asi:joabsj:v:5:y:2015:i:1:p:1-12:id:4143
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    Citations

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    Cited by:

    1. E. A. Onatuyeh & I. Ukolobi, 2020. "Tax Aggressiveness, Corporate Governance and Audit Fees: A Study of Listed Firms in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 278-295, December.
    2. Imuetinyan EGUAVOEN & Isaac UKARIN & Ojuye Thomas ENEWEROME, 2023. "Board Attributes and Tax Planning of Corporate Organisations in Nigeria," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 46-57, February.
    3. Kadarisman Hidayat & Diana Zuhroh, 2023. "The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 311-320, November.
    4. Tiara Puspita & Azwardi Azwardi & Lukluk Fuadah, 2020. "The Effect of Committees Under the Board of Commissioners, Profitability and Inventory Intensity on Tax Aggressiveness (The Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exc," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 114-122, March.
    5. Sunday Oseiweh OGBEIDE, Ph.D & Peter Ego Ayunku, Ph.D, 2020. "Empirical Assessment of Female Director Effect on Tax Aggressiveness of Listed Insurance Firms in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(1), pages 33-42, January.

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