The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups

Dayday Anouar; Zaam Houria

doi:doi:10.11648/j.ijefm.20170501.15

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The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups

Dayday Anouar, Zaam Houria

Published in International Journal of Economics, Finance and Management Sciences (Volume 5, Issue 1)

Received: 3 December 2016 Accepted: 15 December 2016 Published: 9 January 2017

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Abstract

This paper examines the major tax avoidance determinants within the corporate groups, based on a hand-collected sample of 45 publicly-listed Moroccan corporate groups, over the 2011–2015 period. The literature review indicate that there are several practices of Moroccan corporate groups, used to reduce their tax liabilities, specially, we find, Group size, Intra-group transactions, Profitability, Intangible Assets, Debts, and Multinationality. Finally, our regression results show that only the multinationality, intra-group transactions and Debts are used to maximize tax avoidance opportunities, therefore to reduce the group’s tax liabilities.

Published in	International Journal of Economics, Finance and Management Sciences (Volume 5, Issue 1)
DOI	10.11648/j.ijefm.20170501.15
Page(s)	57-65
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2017. Published by Science Publishing Group

Keywords

Corporate Groups, Tax Avoidance, Intra-group Transactions, Intangible Assets, Debts

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APA Style

Dayday Anouar, Zaam Houria. (2017). The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. International Journal of Economics, Finance and Management Sciences, 5(1), 57-65. https://doi.org/10.11648/j.ijefm.20170501.15

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ACS Style

Dayday Anouar; Zaam Houria. The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. Int. J. Econ. Finance Manag. Sci. 2017, 5(1), 57-65. doi: 10.11648/j.ijefm.20170501.15

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AMA Style

Dayday Anouar, Zaam Houria. The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. Int J Econ Finance Manag Sci. 2017;5(1):57-65. doi: 10.11648/j.ijefm.20170501.15

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@article{10.11648/j.ijefm.20170501.15,
  author = {Dayday Anouar and Zaam Houria},
  title = {The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {5},
  number = {1},
  pages = {57-65},
  doi = {10.11648/j.ijefm.20170501.15},
  url = {https://doi.org/10.11648/j.ijefm.20170501.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20170501.15},
  abstract = {This paper examines the major tax avoidance determinants within the corporate groups, based on a hand-collected sample of 45 publicly-listed Moroccan corporate groups, over the 2011–2015 period. The literature review indicate that there are several practices of Moroccan corporate groups, used to reduce their tax liabilities, specially, we find, Group size, Intra-group transactions, Profitability, Intangible Assets, Debts, and Multinationality. Finally, our regression results show that only the multinationality, intra-group transactions and Debts are used to maximize tax avoidance opportunities, therefore to reduce the group’s tax liabilities.},
 year = {2017}
}

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TY  - JOUR
T1  - The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups
AU  - Dayday Anouar
AU  - Zaam Houria
Y1  - 2017/01/09
PY  - 2017
N1  - https://doi.org/10.11648/j.ijefm.20170501.15
DO  - 10.11648/j.ijefm.20170501.15
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 57
EP  - 65
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20170501.15
AB  - This paper examines the major tax avoidance determinants within the corporate groups, based on a hand-collected sample of 45 publicly-listed Moroccan corporate groups, over the 2011–2015 period. The literature review indicate that there are several practices of Moroccan corporate groups, used to reduce their tax liabilities, specially, we find, Group size, Intra-group transactions, Profitability, Intangible Assets, Debts, and Multinationality. Finally, our regression results show that only the multinationality, intra-group transactions and Debts are used to maximize tax avoidance opportunities, therefore to reduce the group’s tax liabilities.
VL  - 5
IS  - 1
ER  -

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Author Information

Dayday Anouar

Faculty of Law, Economics and Social Sciences, University Abdelmalek Essaadi, Tangier, Morocco
Zaam Houria

Faculty Polydisciplinary, University Abdelmalek Essaadi, Tetouan, Morocco

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APA Style

Dayday Anouar, Zaam Houria. (2017). The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. International Journal of Economics, Finance and Management Sciences, 5(1), 57-65. https://doi.org/10.11648/j.ijefm.20170501.15

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ACS Style

Dayday Anouar; Zaam Houria. The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. Int. J. Econ. Finance Manag. Sci. 2017, 5(1), 57-65. doi: 10.11648/j.ijefm.20170501.15

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AMA Style

Dayday Anouar, Zaam Houria. The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. Int J Econ Finance Manag Sci. 2017;5(1):57-65. doi: 10.11648/j.ijefm.20170501.15

Copy | Download

@article{10.11648/j.ijefm.20170501.15,
  author = {Dayday Anouar and Zaam Houria},
  title = {The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {5},
  number = {1},
  pages = {57-65},
  doi = {10.11648/j.ijefm.20170501.15},
  url = {https://doi.org/10.11648/j.ijefm.20170501.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20170501.15},
  abstract = {This paper examines the major tax avoidance determinants within the corporate groups, based on a hand-collected sample of 45 publicly-listed Moroccan corporate groups, over the 2011–2015 period. The literature review indicate that there are several practices of Moroccan corporate groups, used to reduce their tax liabilities, specially, we find, Group size, Intra-group transactions, Profitability, Intangible Assets, Debts, and Multinationality. Finally, our regression results show that only the multinationality, intra-group transactions and Debts are used to maximize tax avoidance opportunities, therefore to reduce the group’s tax liabilities.},
 year = {2017}
}

Copy | Download

TY  - JOUR
T1  - The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups
AU  - Dayday Anouar
AU  - Zaam Houria
Y1  - 2017/01/09
PY  - 2017
N1  - https://doi.org/10.11648/j.ijefm.20170501.15
DO  - 10.11648/j.ijefm.20170501.15
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 57
EP  - 65
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20170501.15
AB  - This paper examines the major tax avoidance determinants within the corporate groups, based on a hand-collected sample of 45 publicly-listed Moroccan corporate groups, over the 2011–2015 period. The literature review indicate that there are several practices of Moroccan corporate groups, used to reduce their tax liabilities, specially, we find, Group size, Intra-group transactions, Profitability, Intangible Assets, Debts, and Multinationality. Finally, our regression results show that only the multinationality, intra-group transactions and Debts are used to maximize tax avoidance opportunities, therefore to reduce the group’s tax liabilities.
VL  - 5
IS  - 1
ER  -

Copy | Download