2011
DOI: 10.5539/ijef.v3n6p117
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Impacts of Tax Incentives on Corporate Financial Performance: The Case of the Mechanical and Electrical Industries Sector in Tunisia

Abstract:

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 I… Show more

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Cited by 7 publications
(3 citation statements)
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“…Hedia, Amira, Jameleddine, & Jaleleddine (2011) opined that, the exclusive use of financial performance measure has spawned a large gap in the system of performance measurement, and investors are concerned with issues on: directors' independence and composition, code of conducts, ownership structure and control and also their social responsibility. All these information affect decision making and policy formulation; just as accounting for organizations activities on the environment accentuates sustainable development in Nigeria (Beredugo & Mefor, 2012).…”
Section: Introductionmentioning
confidence: 99%
“…Hedia, Amira, Jameleddine, & Jaleleddine (2011) opined that, the exclusive use of financial performance measure has spawned a large gap in the system of performance measurement, and investors are concerned with issues on: directors' independence and composition, code of conducts, ownership structure and control and also their social responsibility. All these information affect decision making and policy formulation; just as accounting for organizations activities on the environment accentuates sustainable development in Nigeria (Beredugo & Mefor, 2012).…”
Section: Introductionmentioning
confidence: 99%
“…However, they also noticed that exports needed time to fully react to the incentives, and the incentives’ effects lasted in the short run only. Similarly, for the mechanical and electrical industries sector in Tunisia, an increase in taxation affects negatively export performance (Teraoui et al, 2011). A strong promotion policy, such as a tax incentive, could be more effective for firms to export because it helps improve nationwide productivity (Debbarma et al, 2022).…”
Section: Research Model and Hypothesis Developmentmentioning
confidence: 99%
“…In truth, energy availability and use conditions affect the competitiveness of production systems. Thus, energy may be treated as a feature of economic and social dimension of the development (Teraoui et al 2011;Cowan et al, 2014;Baranzini et al, 2013).…”
Section: The Role Of Incentives and Renewable Energy On Economic Devementioning
confidence: 99%