International Journal of Economics, Finance and Management Sciences

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

Received: 03 December 2016    Accepted: 15 December 2016    Published: 09 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.

DOI 10.11648/j.ijefm.20170501.15
Published in International Journal of Economics, Finance and Management Sciences (Volume 5, Issue 1, February 2017)
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), 2024. Published by Science Publishing Group

Keywords

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

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Author Information
  • Faculty of Law, Economics and Social Sciences, University Abdelmalek Essaadi, Tangier, Morocco

  • 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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    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://download.sciencepg.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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    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.
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