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Book-tax differences: relevant explanatory factors

机译：账面税差异：相关的解释因素

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摘要

This research is designed to investigate factors affecting the book-tax gap in the Tunisian context. Despite the close link between financial and tax accounting in Tunisia, it has been discovered that accounting, and taxation appear to diverge considerably. Regression analysis results highlight that this reporting gap is largely attributable to legal differences between financial and tax accounting as well as to discretionary earning management practices. Noteworthy, the study under takes to examine several factors that constitute the basis on which previously elaborated researches to have been based, and, which appear to be consistent with the present work particular context. Relying on an eight-year database, relevant to the period 2005-2012, the major factors affecting the book tax gap in Tunisia turn out to be profitability, sales growth, discretionary accruals, price to earnings ratio and debt.
机译：这项研究旨在调查在突尼斯语境下影响图书税差距的因素。尽管突尼斯的财务会计和税收会计之间有着密切的联系，但是人们发现会计和税收似乎有很大的不同。回归分析结果突出表明，此报告差距主要归因于财务会计和税务会计之间的法律差异以及可自由支配的收入管理做法。值得注意的是，本研究要研究几个因素，这些因素构成了以前进行详细研究的基础，并且似乎与当前的工作背景相吻合。依靠与2005-2012年有关的八年期数据库，影响突尼斯账面税额差距的主要因素被证明是盈利能力，销售增长，可自由支配应计费用，市盈率和债务。

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