文章基本信息

标题：Impacts of Tax Incentives on Corporate Financial Performance: The Case of the Mechanical and Electrical Industries Sector in Tunisia
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作者：Hedia Teraoui ; Amira Kaddour ; Jameleddine Chichti 等
期刊名称：International Journal of Economics and Finance
印刷版ISSN：1916-971X
电子版ISSN：1916-9728
出版年度：2014
卷号：3
期号：6
页码：117
DOI：10.5539/ijef.v3n6p117
语种：English
出版社：Canadian Center of Science and Education
摘要：Since 1970, the debate on the relationship between taxation and corporate financial performance has intensified during these last decades. The aim of this paper is to examine this relationship thesis. If it is acknowledged that incentives become a widespread method in the world in order to promote the investment, the paper contribute to the literature by testing the effects of an inciting taxation on the profitability of the Tunisian exporting firms in the sector of the Mechanical and Electric Engineering Industries. The empirical study, conducted on a sample of 60 firms, reports the following results: the estimation of the benefit and the output conclude that an increase of taxation affects negatively these two financial criteria of the performance. In addition to the use of temporal data, an approach based on an investigation by questionnaire confirms the results found at the time of the other approaches.