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The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups
International Journal of Economics, Finance and Management Sciences
Volume 5, Issue 1, February 2017, Pages: 57-65
Received: Dec. 3, 2016; Accepted: Dec. 15, 2016; Published: Jan. 9, 2017
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Dayday Anouar, Faculty of Law, Economics and Social Sciences, University Abdelmalek Essaâdi, Tangier, Morocco
Zaam Houria, Faculty Polydisciplinary, University Abdelmalek Essaâdi, Tetouan, Morocco
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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.
Corporate Groups, Tax Avoidance, Intra-group Transactions, Intangible Assets, Debts
To cite this article
Dayday Anouar, Zaam Houria, The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups, International Journal of Economics, Finance and Management Sciences. Vol. 5, No. 1, 2017, pp. 57-65. doi: 10.11648/j.ijefm.20170501.15
Copyright © 2017 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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