税务管理和税务欺诈:来自突尼斯公司的证据

IF 1.2 Q3 BUSINESS, FINANCE

International Journal of Managerial and Financial Accounting Pub Date : 2019-05-07 DOI:10.1504/IJMFA.2019.10021097

Ines Hakim Hbaieb, Mohamed Ali Brahim Omri

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引用次数: 4

摘要

关于公司在财务报告中是否表现出或多或少的税务管理和税务欺诈，有许多证据和相互竞争的论点。本研究通过分析管理税务报告与税务欺诈之间的关系，有助于解决这一问题。该研究基于51家公司的样本，其中31家公司在2004-2012年期间被视为不合规税，20家公司被视为合规税。我们发现，税务管理突尼斯公司不太可能犯下税务欺诈。这种负面影响与税收管理与税务欺诈之间的非互补关系是一致的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Tax management and tax fraud: evidence from Tunisian companies

There are many evidences and competing arguments on whether firms that exhibit more or less tax management and tax fraud in their financial reporting. Our study contributes to resolving this issue by analysing the relationship between management tax reporting and the tax fraud. The research is based upon a sample of 51 companies, 31 are considered non-compliance tax and 20 companies' compliance tax during the 2004-2012 period. We find that tax management Tunisian companies are less likely to commit tax fraud. This negative effect is a manner consistent with a non-complementary relationship between tax management and tax fraud.

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来源期刊

International Journal of Managerial and Financial Accounting BUSINESS, FINANCE-

CiteScore

2.10

自引率

7.10%

发文量

期刊介绍： IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.