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Tax optimization and the firm's value: Evidence from the Tunisian context

Author

Listed:
  • Soufiene Assidi
  • Khaoula Aliani
  • Mohamed Ali Omri

Abstract

The paper investigated the relationship between corporate tax optimization and the firm's value in the Tunisian context over an 11 year period. The empirical results revealed that tax optimization, accruals and investment increased the firm's value. After dividing the sample between listed and non-listed firms, we concluded that, compared to non-listed firms, the listed firms were better able to optimize tax through adopting a tax policy. Our findings help decision makers, researchers and practices to better understand the role of tax optimization in the management of firms and, also, in their performance.

Suggested Citation

  • Soufiene Assidi & Khaoula Aliani & Mohamed Ali Omri, 2016. "Tax optimization and the firm's value: Evidence from the Tunisian context," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, vol. 16(3), pages 177-184, September.
    • Handle: RePEc:bor:bistre:v:16:y:2016:i:3:p:177-184
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    Citations

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    Cited by:

    1. Deden Tarmidi, 2019. "Tax Compliance and Uncompliance Entity: A Comparative Study of Investor Reaction," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 105-110, January.
    2. Soufiene Assidi & Khaled Hussainey, 2021. "The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2279-2288, April.

    More about this item

    Keywords

    Firm value; Tax optimization; Listed and non-listed firms; Tunisia;
    All these keywords.

    JEL classification:

    • H - Public Economics

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